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R-2012-012-2012-01-23 RESOLUTION NO. R2012 -12 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS, TERMINATING THE CITY'S EXISTING FINANCIAL ADVISORY CONTRACT WITH RBC CAPITAL MARKETS, AND AUTHORIZING THE CITY MANAGER OR HIS DESIGNEE TO ENTER INTO A NEW FINANCIAL ADVISORY SERVICES AGREEMENT WITH BOSC, INC. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the City's existing Financial Advisory Services Agreement with RBC Capital Markets is hereby terminated. Section 2. That certain Financial Advisory Services Agreement by and between the City of Pearland and BOSC, Inc., a copy of which is attached hereto as Exhibit "A" and made a part hereof for all purposes, is hereby authorized and approved. Section 3. That the City Manager or his designee is hereby authorized to execute and the City Secretary to attest a Financial Advisory Services Agreement with BOSC, Inc. PASSED, APPROVED and ADOPTED this the 23 day of January A.D., 2012. —=:)erric TOM REID MAYOR ATTEST: / 4tiAf2L q;�;4,, 4i UNG f'FIN _►- TY S RETA' APPROVED AS TO FORM: DARRIN M. COKER CITY ATTORNEY EXHIBIT ��' Resolution No. 2012 -12 O X1- � ` 1 +c ,,,Fa, c 2,,, EARLA T E X AS S r, 1a 9 ttit January 24, 2012 Mr. Duncan Lamme Managing Director RBC Capital Markets, LLC 1001 Fannin, Suite 1200 Houston, Texas 77002 Re: Termination of Financial Advisory Agreement Dear Mr. Lamme: Pursuant to the provisions of the financial advisory agreement (the "Agreement ") between RBC Capital Markets and City of Pearland, Texas (the "City "), please accept this letter as official written notification that the City is terminating the Agreement. We appreciate you waiving the 30 -day notice provision. Please provide the City with a disk containing copies of all electronic documents prepared by RBC Capital Markets on behalf of the City during the last three years. Such documents should include our continuing disclosure filings, official statements, tax rate impact analysis, outstanding debt service and any presentations to the City. We thank you for the services RBC Capital Markets has provided to the City. Sincerely, // v Bill Eisen City Manager City of Pearland, Texas 3519 LIBERTY DRIVE • PEARLAND, TEXAS 77581 -5416 • 281- 652 -1600 • www.ci.pearland.tx.us * Printed on Recycled Paper EXHIBIT A DESCRIPTION OF BASIC SERVICES Upon the request of an authorized representative of the Issuer, Advisor will perform the following financial advisory services pursuant to the terns of the Agreement for Financial Advisory Services. Financial Planning. • Perfonn any necessary analyses of the financial resources of the Issuer to determine the extent of its capacity to authorize, issue and service any Issuer Obligations contemplated, including an analysis of any existing debt structure as compared with the existing and projected sources of revenue that may be pledged to secure payment of debt service. Advisor will also survey any trends of the assessed valuation, taxing power and present and future taxing requirements of the Issuer, as appropriate. If the revenues of a system or facility are to be pledged to repayment of the proposed Issuer Obligations, the survey will take into account (i) any outstanding obligations which are payable from the revenues thereof, (ii) additional revenues expected from any proposed rate increase, and (iii) the additional revenues as projected by your consulting engineers as the result of the improvements to be financed by the proposed Issuer Obligations. Advisor will also take into account any policy considerations, future financing needs and operational considerations, as provided or projected by Issuer's staff and /or consulting engineers or other experts engaged by the Issuer. • Assist in the formulation of a 5 -10 Year Capital Improvement Plan to review the Issuer's anticipated financing needs in light of future available revenues to support the Issuer's financing needs and applicable State laws restricting debt capacity and assist in periodically updating such plan. • Subunit to the Issuer recommendations regarding Issuer Obligations under consideration, including such terns as the type of debt to be issued (e.g., current interest obligation, capital appreciation obligation, or other obligation), principal amount, interest rate mode (e.g., fixed, floating, or other interest rate mode), type of debt instrument (e.g. tax - exempt, taxable, tax - credit, etc.), fonn of debt instrument (e.g. Unlimited Tax Bond, Maintenance Tax Note, Tax and Revenue Anticipation Note, Contractual Obligation, etc.), date of issue, interest payment dates, schedule of principal maturities, options of prior payment, security provisions, and such other provisions as we believe are appropriate in order to achieve the objectives of the Issuer and make the issue attractive to investors. Such recommendations will be based on information developed by the survey described above and other information available to us. All recommendations will be consistent with the goal of structuring the Issuer Obligations to be sold on terms that are advantageous to the Issuer, including the lowest interest cost consistent with all other considerations. • Advise the Issuer of current debt market conditions, forthcoming debt issues and general information, including economic data, which might be expected to influence interest rates or bidding conditions, as deemed necessary. A -1 • In the event that an election is required to authorize the Issuer Obligations then under consideration, Advisor will assist in gathering such information and data as may be required for any petitions, orders, resolutions, ordinances, notices and certificates in connection with the election, including assistance in the transmission of such data to the Issuer's legal counsel. • Consult with the Issuer regarding State funding and available revenues pursuant to existing or proposed rules, as requested. Debt Management. • Assist in the preparation of a debt management policy for the Issuer. • Evaluate new money and refunding financing transactions contemplated by the Issuer, giving consideration to the complexity, market acceptance, rating, size and structure of such transactions in order to make a recommendation as to an appropriate method of sale. • For qualified projects or financings, upon request, coordinate and assist in the preparation of applications for financial assistance from state or federal governmental agencies. • In connection with the marketing, offer, sale and delivery of any Issuer Obligations, whether such Issuer Obligations are publicly offered (through negotiated sale or competitive bidding) or privately placed: * Assist with the preparation of any offering materials for use in connection with the marketing, offer and sale of the Issuer Obligations, including the notice of sale and bidding instructions, preliminary official statement, official statement, official bid form and such other documents and information as may be required for the marketing, offer and sale of Issuer Obligations (collectively, "Offering Documents "); however, Offering Documents shall be prepared based on information provided by the Issuer and the Issuer shall be solely responsible for the accuracy of the information provided, except to the extent that any such information is expressly attributed by the Offering Document to another source. Offering Documents will be prepared in accordance with customary industry standards and submitted to the Issuer and its legal counsel for examination and approval by the Issuer. Offering Documents shall be certified by the Issuer, as directed by the Issuer's legal counsel. (See "Legal, Regulatory and Administrative Matters ", below.) * After Issuer's examination and approval of an Offering Document, Advisor will assist the Issuer with any arrangements for the printing of the Offering Document and provide the Issuer with Offering Documents in sufficient quantity to meet its needs and distribute such documents by mail or, where appropriate, by electronic delivery, to prospective purchasers or the underwriters, as applicable, of the Issuer Obligations. A -2 * Provide copies of the final official statement to the purchaser or underwriters, as applicable, of the Issuer Obligations in accordance with the notice of sale and bidding instructions or the Issuer's agreement with the underwriters, as appropriate. * Advise the Issuer as to the utility of credit ratings and bond insurance or other forms of credit or liquidity enhancement for Issuer Obligations. * Coordinate the preparation of information as may be requested by, or appropriate for submission to, a rating agency, bond insurer, or credit or liquidity enhancement provider; and, consult with and advise the Issuer regarding the form of any oral or written presentations to a rating agency, bond insurer, or credit or liquidity enhancement provider. Any oral or written presentation shall be based on information provided by the Issuer and the Issuer shall be solely responsible for the accuracy of the information provided to any rating agency, bond insurer, or credit or liquidity enhancement provider. * To the extent that the Issuer elects to make a personal presentation of information to one or more rating agencies, bond insurers, or credit or liquidity enhancement providers, Advisor will arrange for such personal presentations, utilizing such composition of representatives from the Issuer as may be approved or directed by the Issuer. Any costs and expenses incurred by representatives of the Issuer as a result of their participation in any personal presentation shall be paid and /or reimbursed pursuant to and in accordance with the Issuer's internal policies governing travel on official business of the Issuer. * Coordinate and assist the Issuer's staff in the safekeeping of good faith checks, if any. * When appropriate, advise financial publications of the forthcoming sale of the Issuer Obligations and provide them with all pertinent information. * After consulting with and receiving directions from the Issuer, arrange for such reports and opinions of recognized independent consultants as may be appropriate for the successful marketing of the Issuer Obligations. • If Issuer Obligations are to be sold by an advertised competitive sale, Advisor will: * Disseminate Offering Documents to prospective bidders and organize such informational meetings as may be necessary. * Coordinate the receipt of bids and the tabulation and comparison of submitted bids. * Advise the Issuer regarding the best bid and provide advice regarding acceptance or rejection of bids. A -3 • If Issuer Obligations are to be sold by negotiated sale, Advisor will: * In connection with the Issuer's selection of one or more investment banking firms to serve as managers of an underwriting syndicate for the purpose of negotiating the purchase of Issuer Obligations, provide any advice and assistance requested by the Issuer; however, the selection of members of an underwriting syndicate shall controlled by the Issuer and be approved by the Issuer. * Cooperate in the preparation of a bond purchase contract, an underwriters agreement and other related documents; and, consult with the Issuer in connection with the Issuer's policy concerning certain terms of the syndicate's agreement among underwriters (e.g., order priority and designation policy) to achieve the most efficient and lowest interest cost for the Issuer Obligations, consistent with other considerations of the Issuer. * Advise the Issuer as to the fairness of the price offered by the underwriters for the Issuer Obligations. • Upon request, advise the Issuer in the selection of professional consultants and fiscal agents required in connection with Issuer Obligations, including trustees, paying agents, registrars, escrow agents, verification agents, and assist in the negotiation of agreements related to these services and the fees incident thereto, upon request. • Attend meetings of the governing body of the Issuer, its staff, representatives or committees, as requested by the Issuer. • Provide the Issuer's legal counsel with financial information requested by such counsel in connection with such counsel's preparation of legal documents pertaining to the authorization, sale and issuance of the Issuer Obligations. • Upon request, consult with the Issuer regarding proposed or enacted changes in federal and state laws, rules and regulations that have (or are expected to have) a material effect on the municipal bond market, it being understood that Advisor does not and may not act as an attorney for, or provide legal advice or services to, the Issuer. • Coordinate the efforts of all interested parties to effect the delivery of the Issuer Obligations, and assist the Issuer in the preparation or verification of final closing figures incident to the delivery of the Issuer Obligations. • After the closing of the sale and delivery of the Issuer Obligations, deliver to the Issuer a schedule of annual debt service requirements for the Issuer Obligations and, in coordination with the Issuer's legal counsel, assure that the paying agent /registrar and /or trustee has been provided with a copy of the authorizing ordinance, order or resolution. A -4 Legal, Regulatory and Administrative Matters • Advisor will coordinate the issuance of the Issuer Obligations; however, Issuer shall retain a firm of recognized municipal bond attorneys to prepare proceedings and advise the Issuer regarding procedures required to issue the Issuer Obligations and issue an unqualified opinion (in an acceptable form) approving the legality of the Issuer Obligations. Advisor will coordinate with such firm of bond attorneys and assist in all financial advisory aspects involved in the preparation of appropriate legal proceedings and documentation. • The Issuer shall also be responsible for the retention and engagement of competent legal counsel to advise the Issuer concerning all other legal matters related to the marketing, offer, sale and delivery of any Issuer Obligations, including applicable federal and state securities laws and regulations; and, the Issuer shall be responsible for the engagement of competent legal counsel to render an opinion covering the Issuer's exercise of appropriate discretion and diligence in the preparation and dissemination of any Offering Documents (e.g., a 10b -5 opinion addressing the accuracy and completeness of each Offering Document). • To the extent that the issuance and sale of the securities, and construction of the project in question, requires the approval of any state or governmental agency, Advisor will assist the Issuer in the preparation of all financial information required for inclusion in applications for such approval. When requested by the Issuer, Advisor will appear on Issuer's behalf to provide appropriate testimony at public hearings before state and other governmental commissions and boards. Advisor will also participate in any preliminary conferences with the staff of any state or governmental agencies, as necessary. • Advisor will annually coordinate the preparation and filing of the Issuer's ongoing disclosure obligations required pursuant to SEC Rule 15(c)2 -12 for City's debt obligations and provide guidance on the submission thereof. • Issuer will coordinate the use of other consultants, as necessary, to perform ongoing activities to ensure the Issuer remains in compliance with applicable Federal and State laws. A -5 EXHIBIT B DESCRIPTION OF ADDITIONAL SERVICES Upon the request of an authorized representative of the Issuer, Advisor (or one or more affiliates of Advisor) will perform the following financial advisory services pursuant to the terms of the Agreement, subject to the mutual agreement of the Issuer and Advisor regarding the terms and conditions thereof. • Purchase such investments as may be directed and authorized by Issuer to be purchased. To the extent that Advisor is entitled to receive fees or other compensation in any form from a third party with respect to investment activities on behalf of the Issuer, Advisor will disclose to the Issuer the nature and amount of any such compensation so that the Issuer may consider the information in making its investment decision. • Provide other services (either directly or through an affiliate of Advisor) with respect to matters which do not involve or affect the financial advisory services covered within the Agreement, including: o Trust Services, o Cash/Investment Management Services, o Financial Products Advisory Services (relating to the use and execution of financial products and certain hedging transactions), o Other Fiscal, Consulting or Advisory Services. B -1 APPENDIX A Fees The fees due Advisor will not exceed those contained in our customary fee schedule as listed below. Fee Schedule for Financial Advisory Services — Sale of Issuer Obligations Obligation Proceeds And Not More Than More Than The Fee Is $ 0 $ 500,000 $ 5,000 minimum fee 500,000 1,000,000 $ 5,000 plus $5.00 per $1,000 for all over $500,000 1,000,000 5,000,000 $7,500 plus $2.50 per $1,000 for all over $1,000,000 5,000,000 10,000,000 $17,500 plus $1.25 per $1,000 for all over $5,000,000 10,000,000 20,000,000 $23,500 plus $1.00 per $1,000 for all over $10,000,000 20,000,000 No Limit $33,500 plus $0.40 per $1,000 for all over $20,000,000 The above charges may be multiplied by up to 1.25 times for the completion of a negotiated sale, the issuance of revenue or refunding bonds, or the issuance of obligations associated with a federal or state program. The charges for Issuer Obligations issued with a floating interest rate, including services provided for the substitution of liquidity facilities or remarketing agreements, will be negotiated with the Issuer. The payment of charges for financial advisory services described in Article II of the Agreement shall be contingent upon the delivery of Issuer Obligations and shall be due at the time that Issuer Obligations are delivered. The payment of charges for services described in Article III of the Agreement shall be due and payable in accordance with the mutual agreement therefor between Advisor and Issuer. Expenses The Issuer shall be responsible for the following expenses, if and when applicable, whether they are charged to the Issuer directly as expenses or charged to the Issuer by Advisor as reimbursable expenses: fees and expenses of the Issuer's legal counsel, including bond counsel; administrative and regulatory review and approval fees; bond printing expenses; credit rating fees; credit enhancement fees; fees of other professionals, including accountants; official statement printing and distribution expenses; fees of paying agents, registrars, trustees or escrow agents; travel expenses outside of the State of Texas; fees and expenses of underwriter(s) and underwriter's counsel; and, any other miscellaneous expenses incurred on behalf of the Issuer. The payment of reimbursable expenses that Advisor has assumed on behalf of the Issuer shall NOT be contingent upon the delivery of Issuer Obligations and shall be due at the time that services are rendered and payable within thirty days receipt of an invoice therefor submitted by Advisor. Appendix A -1 BOSC, Inc EXHIBIT "A" IX* f:ntnfUl Cora, Public Finance Division Resolution No. 2012 -12 1401 McKinney Street, Suite 1650 Houston, TX 77010 Tel. 713.289.5899 Fax 713.354.0255 AGREEMENT FOR FINANCIAL ADVISORY SERVICES This Agreement for Financial Advisory Services (the "Agreement ") by and between the CITY OF PEARLAND, TEXAS, a political subdivision of the State of Texas ( "Issuer "), and BOSC, INC. ( "Advisor "), is entered into and effective as of the date executed by the Issuer, as set forth on the signature page hereof. I. BACKGROUND Section 1. The Issuer expects to have under consideration from time to time the authorization and issuance of indebtedness in amounts and forms which cannot presently be determined and, in connection with the authorization, sale, issuance and delivery of such indebtedness, the Issuer desires to retain a financial advisor. Section 2. The Issuer desires to obtain the professional services of Advisor to advise the Issuer regarding the execution, issuance and sale of certain evidences of indebtedness or debt obligations that may be authorized and issued or otherwise created or assumed by the Issuer (hereinafter referred to collectively as the "Issuer Obligations ") from time to time during the period in which this Agreement shall be effective. Section 3. Advisor represents and warrants to Issuer that Advisor has the professional licenses, certificates, knowledge, expertise and experience to provide the services set forth in this Agreement. Advisor is willing to provide its professional services and facilities as financial advisor in connection with all programs of financing as may be considered and authorized by Issuer during the period in which this Agreement shall be effective. II. SCOPE OF BASIC SERVICES Advisor agrees to provide the Issuer with the services identified in Exhibit A. III. ADDITIONAL SERVICES In addition to the services described in Article II, Advisor agrees to perform and make available to Issuer the services identified in Exhibit B, when so requested by the Issuer. The terms of the services identified in Exhibit B shall be set forth as an amendment to this Agreement or in a separate document. IV. TERM OF AGREEMENT This Agreement shall become effective as of the date executed by the Issuer as set forth on the signature page hereof and, unless terminated by either party pursuant to Article V of this Agreement, shall remain in effect thereafter for a period of five (5) years from such date. Unless Advisor or Issuer notify the other party in writing at least thirty (30) days in advance of the Broker /Dealer Services and Securities offered by BOSC, Inc., an SEC registered investment adviser, a registered broker /dealer, member FINRA /SIPC. SEC registration does not imply a certain level of skill or training. Insurance offered by BOSC Agency, Inc., an affiliated agency. Investments and insurance are not insured by FDIC, are not deposits or other obligations of, and are not guaranteed by, any bank or bank affiliate. Investments are subject to risks, including possible loss of principal amount invested. applicable anniversary date that this Agreement will not be renewed, this Agreement will be automatically renewed if mutually agreed upon by Advisor and Issuer on the fifth anniversary of the date hereof for an additional five (5) year period. V. TERMINATION This Agreement may be terminated with or without cause by the Issuer or Advisor upon the giving of at least thirty (30) days' prior written notice to the other party of its intention to terminate, specifying in such notice the effective date of such termination. Advisor may not terminate for the express purpose of taking an underwriting position in any bonds to be issued by the Issuer. In the event of such termination, it is understood and agreed that only the amounts due Advisor for services provided and expenses incurred to the date of termination will be due and payable. No penalty will be assessed for termination of this Agreement by either party. VI. COMPENSATION AND REIMBURSEMENT The fees due to Advisor for the services described in Article II of this Agreement with respect to each issuance of Issuer Obligations during the term of this Agreement shall be calculated in accordance with the schedule set forth on Appendix A attached hereto. Except to the extent specifically provided otherwise by this Agreement or assumed in writing by Advisor, the Issuer shall reimburse Advisor for expenses incurred in connection with the performance of services hereunder, including reasonable expenses described in Appendix A. Unless specifically provided otherwise on Appendix A or in a separate written agreement between Issuer and Advisor, such fees, together with any other fees as may have been mutually agreed upon and all expenses for which Advisor is entitled to reimbursement, shall become due and payable concurrently with the delivery of Issuer Obligations. VII. MISCELLANEOUS Section 1. While this Agreement is in effect, the Issuer will provide or cause to be provided to Advisor information concerning the Issuer, including information relating to the Issuer's financial condition and results of operations, the sources of security and payment for any Issuer Obligations, and such other information (excluding confidential information unless such confidential information is reasonably required to provide disclosure to investors) as Advisor reasonably considers necessary or appropriate to perform its duties under this Agreement. Such information will be taken or derived from the Issuer's official records or from other sources that the Issuer determines and reasonably believes to be accurate and reliable, based on due inquiry and investigation by the Issuer of such other sources; and, the Issuer expressly authorizes Advisor to rely on the accuracy and completeness of all information provided to Advisor by or on behalf of the Issuer. Section 2. As an inducement to Advisor to enter into this Agreement and to perform the duties assigned to it hereunder, the Issuer agrees to comply with all applicable requirements and procedures imposed by law relating to, and all covenants and agreements entered into in connection with or supporting, the validity, enforceability and terms (including terms relating to security and tax - exemption) of any Issuer Obligations. As an inducement to Issuer to enter into -2- this Agreement and to perform the duties assigned to it hereunder, the Advisor agrees to comply with all applicable requirements and procedures imposed by law relating to, and all covenants and agreements entered into in connection with or supporting, the validity, enforceability and terms (including terms relating to security and tax - exemption) of any services by Advisor. Further Advisor represents and warrants to Issuer that Advisor is familiar with the applicable law, rules, regulations, and requirements in order for Advisor to perform Advisor's professional services as a highly qualified and competent provider of said financial services. Section 3. All actions and recommendations of Advisor pursuant to this Agreement will be based on Advisor's professional judgment and information that the Issuer provides to Advisor. Advisor's recommendations represent its professional judgment based upon Advisor's review of information provided by the Issuer, to the extent that Advisor deems such information relevant to any such recommendation, and Advisor's own knowledge and experience. Advisor's recommendations will be offered in reliance upon the representations and covenants contained in the agreements, certificates and other instruments prepared, executed and delivered in connection with Issuer Obligations. The Issuer understands and agrees that this Agreement shall constitute an agreement for professional services, and neither the performance by Advisor of its duties hereunder nor the implementation of any of Advisor's recommendations shall be construed by the Issuer as a guarantee of any result or outcome. Section 4. This instrument contains the entire agreement between the parties relating to the rights herein granted and obligations herein assumed. Any oral or written representations or modifications concerning this Agreement shall be of no force or effect except for a subsequent modification in writing signed by all parties hereto. Section 5. If any provision of this Agreement shall be held or deemed to be or shall, in fact, be invalid, inoperative or unenforceable as applied in any particular case because it conflicts with any provision or provisions of any constitution, statute, rule of public policy, or 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 Agreement invalid, inoperative or unenforceable to any extent whatever. Section 6. Any notice or other communication to be given to the Issuer under this Agreement may be given by delivering the same in writing to the City of Pearland, Texas, 3519 Liberty Drive, Pearland, Texas 77581, Attention: Finance Director; and, any notice or other communication to be given to Advisor under this Agreement may be given by delivering the same in writing to BOSC, Inc., 1401 McKinney Street, Suite 1650 Houston, Texas 77010, Attention: Public Finance Department. Section 7. This Agreement shall be construed and given effect in accordance with the laws of the State of Texas. Venue for any dispute regarding this Agreement shall be in the courts of Harris County, Texas. Section 8. This Agreement shall be binding upon and inure to the benefit of the Issuer and Advisor, their respective successors and assigns; provided, however, that neither party hereto may assign or transfer any of its rights or obligations hereunder without the prior written consent of the other party. -3- Section 9. The terms of this Agreement shall not be waived, altered, modified, amended or supplemented in any manner whatsoever except by written instrument signed by all of the parties hereto. Section 10. This Agreement is submitted in duplicate originals. When accepted and executed by the parties hereto, this Agreement will constitute the entire Agreement for the purpose and consideration herein specified. [Signature Page Follows] -4- BOSC, INC. By Name: / - r' 4 ^ 1 0 Title: /14ii/9(Mw pr By Name: C./ /NN iieSvC4 Title: jCE f'/1-EJ, - r CITY OF PEARLAND, TEXAS By: Name: \ Title: ■tc� NAGY+ Date: i / Z -5- 0BOSC, Inc. 1401 McKinney Street,Suite 1650 Houston,Texas 77010 Phone: (713) 289-5899 Ryan O'Hara, Frank Ildebrando,John Robuck and Karen Blogg To Join BOSC, Inc. In Houston Office BOSC,Inc. is pleased to announce the continued expansion of its municipal platform with the coming additions of Ryan O'Hara, Frank Ildebrando,John Robuck and Karen Blogg to its Texas Public Finance team. Collectively,with over 100 years of experience,the Houston team will continue to serve cities, counties, school districts and special districts throughout Texas from BOSC, Inc.'s Houston Public Finance office. BOSC,Inc.is a registered broker/dealer and a subsidiary of BOK Financial Corp.,a publically traded company(symbol"BOKF") that has remained profitable and well capitalized with$2.5 billion of capital as of December 31,2010. As a regional financial institution,the firm's capital position compares favorably with other regional firm's conducting public finance business in Texas. Total Equity Capital Comparison $3,003 I S2,500 Ir $2,000 III I i S1,500 II $1,000 0 • $500 �� «t_ BOKF Raymond James Piper Jaffray PlainsCapital Southwest Coastal Securites Securities Capital reported as of the respective company's most recent year end—BOKF is parent company of BOSC,hr.and PlansCapital is patent company of FirstSouthwest. In fact, BOKF was the largest financial institution that turned down funds offered through the Treasury Department's Troubled Asset Relief Program ("TARP") due to its strong capital position. Additionally, the Bank of Texas, an affiliate of BOSC, Inc., has a strong presence in the Houston area with 16 locations and a total of 50 locations throughout the State of Texas. As a regional broker/dealer dedicated to supporting the financing needs of Texas municipal issuers,the addition of these seasoned public finance professionals in Houston will provide more Texas municipal issuers with access to the vast resources available within the BOSC, Inc./BOKF platform. A platform that has enabled BOSC, Inc. to participate in over $5.0 billion of successful financings for Texas municipal issuers over the last 3 years(see representative listing of financings on following pages) and a platform that has further supported the financing needs of Texas municipal issuers by providing capital through the Bank of Texas, who has directly purchased over $200 million of Texas municipal debt obligations over the last 2 years. Mr.William Gumbert,Manager of BOSC, Inc.'s Texas Public Finance Department stated, 'We look forward to adding Ryan, Frank,John and Karen to our Texas Public Finance team. Their collective experience and track record within the Texas municipal market and their proven commitment to do business the "right wig"will compliment the business principles of our existing Texas Public Finance team.It is an exciting time at BOSC,Inc. as we continue to differentiate our platform through the experienced professionals that comprise our Texas Public Finance team, our commitment to remain accountable for performance,our commitment to advocate for the "best interests"of all Texas municipal issuers and the capital resources we have dedicated to support the financing needs of Texas municipal issuers." BOSC, Inc.'s Texas Municipal Finance Team '.„_ ,,,., .! ril .-.. 114 11)1t.' npili--.' 4141'- 111,',..... I.,. 17. Bill Gumbert Josh McLaughlin Nlike Jolly Dr.Cathy Bryce Omar Garcia Rick Menchaca ,1iison Long Mark Pryce Managing Director Investment Banker Investment Banker Investment Banker Investment Banker Investment Banker Associate Senior Underwriter (214)576-0880 (214)576-0878 (512)868-1980 (214)477-5972 (512)243-5917 (512)392-8555 (214)576-0881 (214)576-0872 Broker/Dealer Services and Securities offered by BOSC,Inc.,an SEC registered investment adviser,a registered broker/dealer,member FINRA/SIPC.SEC regutranon does not imply a cert in level of skill or training.Insurance offered by BOSC Agency,Inc.,an affiliated agency.Investments and insurance are not insured by FDIC,are not deposits or other obligations of,and are not guaranteed by,any bank or bank affiliate.Investments are sublea to asks, including possible loss of principal amount invested. .parsaw.tunoure lyduuud iio ss01 alq.ssod u pnpui i I . I 1yr. 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OIOZ")t'S qua ti uo I IOZ` •S I loZ sauos`spuog `spuog 8u. m I IOZ S`sP /1 N'VOW.sauaS 8u u a 79 b'OIOZ sauaS g u a 8 P g rPl. g 8u?pung 'g 8ucplmg `s uo Bur `spuog `spuog asno 0o UHP U!PI!Ug P g Pl?Og loogps ley palrcuqun oo Xe !UI ley paantt?lun P g 4l 4�S loogps ley pa1rurqun ilia a se [ 4�S ' L Pad. qUn loorps xe.I.Pal!wH un dons¢ xe.L Pm!ui?Iufl QSI 9 P n us'uosapng QSI g CIS!wIIV 00'000`089`££S QSI O'SLS'eag 01'9ZZ`6Z8`8$ QSI rr!eld 00'000`S8Z`b9S 00'000`SSZ`SZS 00'000`SLS`69$ 00'000`0£8`ObS 461) arrNy n,r.,er., CT a•rIX'=.S y.L OW"GS'is8 .,...,.......„, eirs-_,(q *Dui `DSpg Aq paiaiduioD s2utau1uI3 1DulsTQ ioo4DS s»xa1, )uaaag Recent Texas Municipal Financings Completed by BOSC, Inc. a _., gas .. 0. . ilivr ;%w. f • ) CA(1ty of Copperas A c $9,110,000.00 $51,150,000.00 $22,390,000.00 $8,185,000.00 $15,290,000.00 $39,000,000.00 City of Bedford City of Copperas Cos City of Alvin City of Austin City of Baytown General ObligationCity of Bellaire Contract Revenue General Obligation Certificates of General Obligation General Obligation Refunding& and Limited Tax Refunding Bonds, Obligation, &Refunding Bonds. I rovement Bonds, Refunding Bonds, Series 2011 Series 2011 Series 2011 Series 2011 Series 201IA&B ' Bonds,Series 2011 ,x ' FORT WORTH "".`N 0 HalkI— ' s . ThTON : ' Hel litg $10,845,000.00 $15,215,000.00 City of Denton $137,895,000.00 $78,325,000.00 Grayson County $8,000,000.00 Cityof Fort Worth Grand Mission General Obligation Denton County City of Harker Heights Permanent Drainage Utility Municipal Junior College District Combination Tax and Refunding& Utility District Consolidated Fund Improvement Bonds, Improvement Bonds, 1 System Revenue Revenue Certificates of Bonds,Series 2011 Number] Revenue Refunding Series 2011 Series OlOA&B Bonds,Series 2010 Obligation,Series 2011 11'..„1--- 11414,i°f' t i `, t `F 0:11''. 0 ~`T LIAbII[CITY 1/111: .k... $67,325,000.00 $31,400,000.00 Harris County Harris County Hays County $9,295,000.00 City of Killeen $10,000,000.00 City of Keller City of League City- Municipal Municipal Combination Tax& Pass-Through Toll Utility District Utility District Limited Pledge General Obligation Revenue and Limited Combination Tax and Number 71 Number 419 Revenue Certificates of Refunding Bonds, Tax Bonds, Revenue Certificates of Obligation,Series 2010 Series 2011 Series 2011 Obligation,Series 2010 * a" ° ietE I �,.. �'. '1!. sy. IN 17r� \ S60,800,000.00 Z67 Orchard Cultural Ed. $36,270,000.00 $20,030,000.00 $23,010,010.00 ' $8,090,000.00 Montgomery County Facilities Corp. City of LeanderCity of Pasadena City of Pearland City of San Marcos Municipal Revenue Bonds Combination Tax and General Obligation Water&Sewer System Combination Tax and UtilityDistrict mbell Art Revenue Certificates of Refunding Bonds, Revenue Bonds, Revenue Certificates of Obligation,Series 2012 Number 90 Foundation Project), Series 2012 Series 2010A&B Obligation,Series 2011 Series 2010A&B 'di."'"` O'''11 SMU ill jogIL _ a . SEAL' CXAS 30000.00 SE AS $]1G 3 T $17,220,000.00 — Southwest Higher fexoma Area Solid $7,965,000.00 $6,000,000.00 Education Auth.Inc. $13,450,000.00 Waste Authority $14,500,000.00 City of Richardson City of Sealy Higher Education City of TempleCity of Tomball Combination Tax and 8 Regional Solid Waste Combination Tax and Revenue Bonds General Obligation Combination Tax and Revenue Certificates of Disposal Contract Revenue Certificates of (SMU Project) Refunding Bonds, Revenue Certificates of Obligation, Obligation,Series 2010 Series 2011A Revenue Refunding Obligation,Series 2012 Series 2011 Series 2010 Bonds,Series 2010 Broker/Dealer Services and Securities offered by BOSC,Inc.,an SEC registered investment adviser,a registered broker/dealer,member FINRA/SIPC.SEC registration does not imply a certain level of skill or training.Insurance offered by BOSC Agency,Inc.,an affiliated agency.Investments and insurance are not insured by FDIC,are not deposits or other obligations of,and are not guaranteed by,any bank or bank affiliate.Investments are subject to risks, including possible loss of principal amount invested. , .y,/ ift /�// • . , - 111. z S� two pad 11401, 14l i,, 011111i' ,r5st„pi 1 '�Z: � '� �ss� iSM:�.. t t- l 1 ' r , Zi _ 1 , s. ,.,,.A,iHr... ‘_IMI, r ' ' r CITY HALL 1 s i mu L I . • II '• - CITY OF PFARLiJID - ra. .. I.. wt'1-l9I-i ., r5 1 I /‘ 1 S ti): ,,,., T IE X A S .,,,s. e y ' Overview of 0 BOSC, Inc.'s Municipal Finance Qualifications and Bond Refunding Opportunity Friday, January 6, 2012 Broker/Dealer Services and Securities offered by BOSC,inc.,an SEC registered investment adviser,a registered broker/dealer,member FINRA/SIPC.SEC registration does not imply a certain level of skill or training.insurance offered by BOSC Agency,Inc.,an affiliated agency. Investments and insurance arc not insured by FDiC,are not deposits or other obligations of,and arc not guaranteed by,any bank or bank affiliate.investments arc subject to risks,including possible loss of principal amount invested. /4 M Introduction to BOSC, Inc. 0 BOK Financial Corporation (`BOKF"), a publicly traded corporation (Symbol: `BOKF") with over 4,200 employees, is a leading regional financial holding company, and its subsidiary, ! .�.• BOSC, Inc. is a full-service registered broker/dealer that 0 , _,:..a.. provides brokerage/investment banking services, including ®oOKCENTER U`' our Texas Public Finance and Municipal Sales, Trading and ra4' Underwriting Departments. .. ❑ Through BOSC, Inc. and its affiliates, BOKF has 49 locations and over 750 employees within the State of Texas, including 17 locations within the Greater Houston Area. .......::..:..... ... .: ::: COW RAI)O STATE BANK AND TRUST (i ifflOW�'( i. '' RANK i II KANSAS CITY / �)SC, Inc. BANK()f OKIAHOMA �� ®BANK OF ARf ZONA j RANK OF ARKANSAS 1 OF ALBUQUERQUE i- MINK OF TF xAs U BOKF, with $24.2 billion in assets and $2.7 billion in total capital as of June 30, 2011, has a long history of financial success. In fact, BOKF is the largest eligible financial institution that elected NOT to participate in the Treasury's Capital Purchase Program, an element of the Troubled Asset Relief Program ("TARP"). 1 Comparison to Certain Other Regional Financial Services Firms — Capital Position ❑ As shown below, our total equity capital compares quite favorably to various regional financial services competitors, and our capital position has continued to increase and we have remained profitable. Total Equity Capital Comparison $3,000 I $2,500'r $2,000 II $1500 01 111 $1,00011 , BOKI' Raymond James Piper Jaffray PlainsCapital Southwest Coastal Securites Securities Capital reported as of the respective company's most recent year end—BOKF is parent company of BOSC,Inc.and PlainsCapital is parent company of FirstSouthwest. BOKF — History o f Total Capital BOKF — History of Net Income $31) $250 i S25 S24i $200I$2A i?.41 I S213 S71t' S'Ill I S223 I s $150 $1.95 $15 I sI16 $1.7, ,,I.v, ' I e MO$1DI $50I $Op$05 p I I I I I $oI FY2006 FY2007 FY 2008 FY 2009 FY 2)10 FY2006 FY2)07 FY2006 FY2009 FY2010 2 wawa Commitment to Municipal Finance ❑ The Public Finance Division of BOSC, Inc. has been providing financial services to municipal issuers for over 90 years (since 1919). ❑ Municipal fmance is an integral part of BOSC, Inc.'s business and as such, revenues relating to municipal products comprise approximately 40% of BOSC, Inc.'s revenues, and the continued expansion of our municipal businesses is among the top growth initiatives within the firm. ❑ In addition to our municipal finance services, additional examples of our platform's commitment to the municipal business include: • Our affiliate, Bank of Texas, directly investing over $200 million of Texas municipal debt obligations through the purchase of"private placements" over the last 2 years; • Our affiliate, Cavanal Hill, managing 2 tax-exempt bond funds with collective net assets of$362 million (as of September 30, 2011); and • The $250-plus million of other municipal debt obligations within the investment portfolio at BOKF. ❑ Unlike many of our national competitors, BOSC, Inc. has continued to expand its Texas municipal practice, adding 13 seasoned professionals in the State of Texas over the last 5 years to further support the financing needs of Texas municipal issuers. ❑ Additionally, we are proud to announce Ryan O'Hara, Frank Ildebrando and John Robuck have agreed to join the BOSC, Inc. Municipal Finance Team in our Houston, Texas office. 3 '' Overview of Bond Underwriting Capabilities ❑ BOSC, Inc. has over 250 registered representatives that participate in providing investment banking services and the distribution of fixed income securities throughout 18 offices in Texas, Arkansas, Arizona, Colorado, Kansas, New Mexico, Oklahoma and Wisconsin. ❑ Over the last 2-years, BOSC, Inc.'s Texas sales representatives have been involved in the distribution of over $5 billion of securities in the primary and secondary market. ❑ 145 professionals are dedicated to the distribution of municipal bonds: Summary of BOSC, Inc's Sales and Trading Distribution Network • 69 institutional brokers; • 67 retail sales representatives; and . R.,d„ • 9 municipal traders/underwriters. • Intitutional 5ai*s * Untlerwrit Irig f Ins!armorial ❑ Texas based underwriting/commitment desk. • BOSC, Inc. has 2 experienced full-time Texas municipal bond oiguir underwriters and a municipal bond trader located on our Texas trading floor. 4 , r Historywith the City f+;.�. ❑ BOSC, Inc. has a proven history of supporting the financing needs of the City of Pearland as we previously served as the Senior Managing underwriter for the City's $5,400,000 Permanent Improvement Bonds, Series 2011 sold at competitive sale. In addition, BOSC, Inc. has also previously served as an underwriter for the sales of the City's $8,970,000 Water & Sewer System Revenue Refunding Bonds, Series 2010B, $14,040,000 Water & Sewer System Revenue Bonds, Series 2010A, $12,145,000 Certificates of Obligation, Series 2009A and $28,395,000 Permanent Improvement & Refunding Bonds, Series 2009. , .LNt�kqNil* *lie # . viral $5,400,000.00 $8,970,000.00 $14,040,000.00 $12,145,000.00 $28,395,000.00 City of Pearland City of Pearland City of Pearland City of Pearland City of Pearland Permanent Water&Sewer System Water&Sewer System Certificates of Permanent Improvement& Improvement Bonds, Revenue Refunding Bonds, Revenue Bonds- Obligation, Refunding Bonds, Series 2011 Series 2010B Series 2010A Series 2009A Series 2009 (Senior Manager— (Co-Manager— (Co-Manager— (Co-Manager— (Co-Manager— Competitive Sale) Negotiated Sale) Negotiated Sale) Negotiated Sale) Negotiated Sale) ❑ In addition, BOSC, Inc. has also participated in the financings for Pearland I.S.D., participating in the bond sale to convert and fix the interest rate on the District's $22,550,000 Unlimited Tax Schoolhouse Bonds in February 2011. 5 Texas Municipal Debt — An Investment in Texas Communities p ❑ Over the last 24-months, our affiliate Bank of Texas, has completed over $200 million of private placements to support the financing needs of Texas municipalities. It is one thing to "sell" a debt obligation of a Texas municipality— It is another to directly "invest" in Texas communities. Potential Benefits of Private Placement Ss BANK OF TEXAS EBOSC Inc. • Lower Interest Cost; • Reduced Cost of Issuance; • Enhanced Structuring Flexibility; and • Proven, Simple and Efficient Process. StagAILia AtSi do I q 6 4,M, BOSC, Inc. — Representative Listing of Recent Texas Municipal moBirai Financings Completed n..- iftCI"1'l'UFALLF,N �� ld.nnnlw �. � M $12,000,000.01 $9,11 U,UW.W $51,150,000.W $22,300,000.00 $22,390,000.00 City of Allen City of Alvin City of Austin City of Austin City of Baytown General Obligation Bonds, General Obligation Certificates of Obligation, Certificates of Obligation, General Obligation Series 2010 Refunding Bonds, Series 2011 Series 2010 &Refunding Bonds, Series 2011 Series 2011 11 .fal, Brownsville Brownsville - (4., -;:i.-) .. ,II /(i ,MM ,v, $8,185,000.00 $6,640,00000 $8,650,000.00 $12,570,000.01 $10,830,000.00 City of Bedford City of Belaire City of Bellaire City of Brownsville City of Brownsville General Obligation Refunding General Obligation General Obligation General Obligation Combination Tax and &Improvement Bonds, Refunding Bonds, Refunding Bonds, Refundiig Bonds, Revenue Certificates of Series 2011 Series 2011A Series201113 Series 2010 ()hli,satl.n,Scnes 2010 _- _- - ., `,;of St_ /-.. <-'.,� .•>�.,, FORT WORTH gv ifit_kD' '1f �4; City of Copperas Cove DENTON � i $5,915,000.00 $39,000,000.00 $10,845,00000 $137,895,0(0.00 $78,325,000.00 City of Buda City of Copperas Cove City of Denton Denton County City of Fort Worth General Obligation Contract Revenue General Obligation Permanent Improvement Bonds, Drainage Utility System Refunding Bonds, and limited Tax Bonds, Refunding&Improvement Series 2010A& Revenue Bonds, Series 2010 Series 2011 Bonds,Series 2011 Taxable Series 2010B Series 2111 I LOA slut Hark S `r GRAi :URY He1g t �;.zr $4,700,000.00 $15,215,000.00 $8,000,000.00 $67,325,000.00 $12,344,998.00 City of Granbury Grayson County City of Harker Heights Hays County Hays County Utility System Junior College District Combination Tax and Revenue Combination Tax&Limited Unlimited Tax Revenue Bonds, Consolidated Fund Revenue Certificates of Obligation, Pledge Revenue Certificates of Refunding Bonds, Series 2012 Refunding,Series 2010 Series 2011 Obligation,Series 2010 Series 2010 4 4 BOSC, Inc. — Representative Listing of Recent Texas Municipal Financings Completed (Continued) * Fir, - �, a 4 "�II rfya�I �1 Di D' /, LLAOiIlCITY $9,295,000.00 $31,400,000.00 $2,675,000.00 $10,000,00000 $36,270,000.00 City of Keller City of Killeen City of Lake Worth City of League City City of Leander General Obligation Pass-Through Toll Revenue and General Obligation Combination Tax and Combination Tax and Refunding Bonds, Limited Tax Bonds, Refunding Bonds, Revenue Certificates of Revenue Certificates of Series 2)11 Series 2)11 Series 2011 Obligation,Series 2011) Obligation,Series 2012 x rTh McKINNEY Nt H ,. $10,025,000.00 $5,455,000.00 $14,310,000.(10 North Richland Hills $60,800,000.00 $20,030,000.00 City of McKinney Tat&Waterworks&Sewer Orchard Cultural Ed. Cityof Pasadena City of Leander Tax&Limited Pledge General Obligation Waterworks&Sewer System(Limited Pledge) facilities Corporation General Obligation Refunding Bonds, System Certificates of Revenue Certificates of Revenue Bonds Refunding Bonds, Series 2012 Obligation,Series 2)10 Obligation,Series 2011 (Kimball Art foundation Series 2012 Project),Series 2010A&B 1 ` � ' •"•'--- ''. - '420/ /111".....-- i $23,010,000.00 $7,965,000.00 $7,800,000.00r $8090,000.00 $6,000,000.00 City of Pearland City of Richardson City of Round Rock City of San Marcos City of Sealy Water and Sewer System Combination Tax and Revenue Hotel Occupancy Tax Combination Tax&Revenue Combination Tax and Revenue Revalue Bonds,Series 2010A& Certificates of Obligation, Revenue Bonds, Certificates of Obligation, Certificates of Obligation, Refunding Bonds,Series 2010B Series 2011 Series 2012 Series 21)11 Series 2010 •- 4 f ` SN_U :`` CC* 4 $116330,0 0.00 Southwest Higher Education Authority inc $13,450,000.00 $5,745,000.00 $17,220,000.00 $14,500,000.00 Higher Education Revenue City of Temple City of Temple Texoma Area Solid City of Tomball Bonds(Southern Methodist General Obligation Limed Tax Notes, Waste Authority Combination Tax&Revenue University Project) Refunding Bonds, Series 2011 Regional Solid Waste Certificates of Obligation, Series 2010 Series 201 IA Disposal Contract Revenue Series 2012 Refunding Bonds,Series 2010 7 8 4 Current Market Review — Interest Rates The Bond Buyer 20-Bond Index - A Tax-Exempt General Obligation Bond Yield Index January 1, 1999 To The Present 6.25 - - High = 6.09% 6.00 5.75 kfti 5.50 5.25 Average = 4.78% ` \dt:°\ t IA �.�.. 5.00 II 1 4.75 4.50 4.25 4.00 Fixed interest rates have been volatile and14 IIIL 3.75 are currently within 0.01% of a historical low. LOW = 3.82% Current = 3.83% 3.50 i 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 9 nlabCurrent Market Review — Interest Rate Curve Comparison of Tax-Exempt Interest Rates - Municipal Market Data "AAA" Yield Curves f 5.00°/o - 4.69% 4.71"/0 4.50% • Interest rates on a 16-year bond have declined by 1.30% since 4.11% 4.00% — January 5, 2011. 3.19% 3.49% 3.54% 3.00% 11 3.20% 2.81% i • 2.00% 1.74"l 1.87% 1.00% 0.37% 0.87% —• Yield Curve as of January 5, 2011 (One Year Ago) 0 2O% ~4--Current Yield Curve as of January 5, 2012 1-Year 5-Years 10-Years 16-Years 20-Years 25-Years 30-Years to nRefund Outstanding Bonds at Lower Interest Rate ❑ With municipal interest rates being within 0.01% of a historical low and interest rates on bonds maturing in 16 years declining by 1.30% since January 2011, the City has an opportunity to reduce its interest cost by refunding a portion of its outstanding General Obligation Bonds (collectively, the "Bonds to be Refunded") at a lower interest rate. ❑ Based upon current market conditions, the City's bonds maturing within the next 16-years produce a savings at this time, as shown below. Summary of Bonds to be Refunded Principal Maturities Amount To To Be Interest Redemption Redemption Issue Outstandin I Be Refunded Refunded Rate Date Price Permanent Improvement Bonds, Series $ 12,110,000 03/01/2016—23; 4.38% 03/01/2013 100.0% 2003 2028 Certificates of Ob '• .don, Series 2003 12,575,000 03/01/2014—23 4.11% 03/01/2013 100.0% 'Totals: $ 24,685,000 --- 4.29% --- 11 ` ' Refund OutstandingBonds at Lower Interest Rate (Continued) 4.50...„, ❑ Savings Available • Based upon current market conditions, the table below summarizes the savings potentially available to the City. Please note, the savings are net of all costs associated with the refunding program. I Summary of Savings Available Descri.tion Finding Princi al Amount of Bonds to be Refunded $24,685,000 Interest Rate on the Bonds to be Refunded 4.29% Interest Rate on the Refunding Bonds 2.55% Escrow Yield 0.22% Total Debt Service Savings $2,406,796 Average Annual Savings (i.e. Years 2012/13 —2027/28) (16-Years) 150,425 Present Value Debt Service Savings 1,943,503 Present Value Savings as a Percentage of the Principal Amount of the Bonds to be Refunded 7.87% 0 )portunity Cost of Advance Refunding (i.e. "Ne_ative Arbitrage") $457,749 12 boom'``°f `` Refund Outstanding Bonds at Lower Interest Rate (Continued) Comparison of Tax-Exempt Interest Rates - Municipal Market Data "AAA" Yield Curves As Of January 5, 2012 (Current) And The 10-Year Average 5.00 - 4.50 - - — — • + 4.00 - 1 Difference of 0.95% 3.50 3.00 t Difference 2.50 of 1.53% Interest rates for bonds maturing within the next 16-years, which correlates with 2.00 the time period of the City's bonds that ~" are cost-effective to refund at a lower 1.50 interest rate, are currently an average of 1.53%below the 10-year average. 1.00 —1 0.50 ♦—Current Yield Curve-January 5,2012 _ —41-10-Year Average Yield Curve 0.00 ...4....r T r...+"•T"..T..." T...T.••?•"'?"'.,....5 .-- N M 7 M •'' N CO ON O N M 7 M V' N 00 ON O N M V1 ' N CO fib O N N N N N N N N N N M >4 >4 >4 >4 r >4 >4 13 Refund Outstanding Bonds at Lower Interest Rate (Continued) ❑ Opportunity Cost of Advance Refunding— "Negative Arbitrage" ■ Since investment rates on United States Treasury obligations are significantly lower than the interest rate on the Refunding Bonds, a refunding currently generates approximately $457,749 less in investment income than is permitted under Federal Tax Law to repay the Bonds to be Refunded until their respective redemption dates (i.e. "Negative Arbitrage"). • "Negative Arbitrage" does not change the savings currently available as summarized within the aforementioned table as it is not an "actual" cost—it is solely an opportunity cost. • Being an opportunity cost, to evaluate an acceptable amount of "Negative Arbitrage" within a refunding program, current and future interest rates must be considered. ❖ If the thought is interest rates will increase by more than 0.25% at the time an "advance refunding" may be completed without any "Negative Arbitrage," the City's savings would be higher by completing an "advance refunding" at this time. ❖ On the other hand, if the thought is interest rates will not increase by more than 0.25%, it is more cost-effective for the City to wait and complete the refunding at another time. 14 gioioa BOSC:, Inc.'s Texas Municipal Finance Team William J.Gumbert Rick Menchaca Managing Director,Director of Texas Public Finance .r. Investment Banker,Texas Public Finance AIL `' BOSC, Inc. BOSC, Inc. 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 A E-Mail:bgumbert@boscinc.com E-Mail:rmenchaca@boscinc.com Direct:214.576.0880 I Mobile:214.212.3153 I Fax:214.576.0890 Direct:512.392.8555 I Mobile:512.395.5550 I Fax:512.392.4833 -„ SecurR.anered by BUSC,bx'.,Regstered Invomun Mars,a regmlered.Dice/pea.,venter f MRNSIPC Ssurt.offered by BOX,Nis.,R.y(naed Investment Advisor,•req.,.&Dicer/Dula.Harter nIMM/sIRC AI ''. - Mark Pryce Joshua M.McLaughlin Director,Municipal Institutional Underwriting - Investment Banker,Texas Public Finance 1 0 BOSC,Inc. ' BOSC, Inc. k a 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 '' 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 E-Mail:mpryce@boscinc.com E-Mail:jmdaughlin@boscinc.com Direct:214.576.0872 I Fax:214.576.0890 Direct:214.576.0878 I Mobile:972.897.0503 I Fax:214.576.0890 Ssurvla onsed by BOSO lec..Regsteed ba.nrl AENsor,a reere,.d.Dice/DeMe,Mn:te fllW LrC Securities offered by BOAC,Irc.,Registered Investment M*,a registered Broker/Dealer,Me ma FIMNSIVC Mike Jolly Dr.Cathy Bryce Investment Banker,Texas Public Finance �" Investment Banker,Texas Public finance t QOSC, Inc.rl ; BOSC, Inc. 333 West Campbell Road,Suite 350 Richardson,Texas 75080 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 E-Mail:mjolly@boscinc.com E-Mail:cbryce@boscinc.com Direct:512.868.1980 Mobile:512.751.0479 Fax:214.576.0890 Mobile:214.477.5972 Fax:214.576.0890 ��' �' SecurlUes oared by BOX,bb.,Regbeered Usaenvt Mrner,a rev Weren bakerlfkJe.Mer:ter FINPNSIPC secaRles affaed by BOX,br.,Reg Weret Imdnime MHsar,a lgscered Biakn/Dub,Manger FIIIRNSIVC . j Alison M.Long Bradley Johnson 7`3t' tin, Associate,Texas Public Finance (411114 Analyst,Texas Public Finance 'Al ':. ' #w +� BOSC, Inc. `±, [3OSC, Inc. lit �`;: 333 West Campbell Road,Suite 350 Richardson,Texas 75080 333 West Campbell Road,Suite 350 I Richardson,Texas 75080 `>-, E-Mail:amabry@boscinc.com s? E-Mail:bradley.johnson@boscinc.com Direct:214.576.0881 I Mobile:254.744.4555 I Fax:214.576.0890 Direct:214.576.0884 I Mobile:214.499.6511 I Fax:214.576.0890 Wleed by BOX,No.,R cS.,.d Inrstment AErbs,•reglseaed Brorer/Deals,Nember FlNM/sIPC r� Scowl.oared br BOSC,Inc.,Rrystred Intern[Mbwr,a revs..BeDice/Dealer,Member flMVNAK 15