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HomeMy WebLinkAboutagenda item 2015 0625 rdc 06a3Department of Community Investment Memorandum June 25, 2015 TO: South Bend Redevelopment Commission FROM: Brock Zeeb/ David Relos, Economic Resources SUBJECT: Annual Financial Information -2008 Eddy Street Commons Bonds Annually the Redevelopment Commission and Redevelopment Authority are required to certify certain financial information under the bond's Continuing Disclosure Undertaking Agreement. This information is: • The City's audited financial statements, as prepared and examined by the State Board of Accounts, within 60 days of receipt therefrom • Unaudited financial statements from the City if audited financial statements are not yet available, and the following operating data: o Direct and overlapping debt o Direct debt issuance limitation o Tota I tax rates o Net assessed valuation o Property taxes levied and collected o Ten largest city taxpayers Additionally, the following material everits must be disclosed: • Principal and interest payment delinquencies • Nonpayment defaults • Unscheduled draws on debt service reserves reflecting financial difficulties • Unscheduled draws on credit enhancements reflecting financial difficulties • Substitution of credit or liquidity providers, or their failure to perform • Adverse tax opinions or events affecting the tax exempt status of bonds • Modifications to the rights of bondholders • Bond calls • Defeasances • Release, substitution or sale of property securing repayment of the bonds • Rating changes This information is compiled and verified by the City Controller. Staff requests Commission certification of this annual information. 227 W. JEFFERSON BLVD. SOUTH BEND, IN 46601 I P: 574-235-9371 I FAX: 574-235-9021 I SOUTHBENDIN.GOV ITEM: 6.A.(3) [!E3banko · -Global Corporate Trust Services 60 Livingston Avenue, EP-MN-WS3C St. Paul, MN 55107-2292 June1,2015 Mr. Brock Zeeb South Bend Redevelopment Authority 1200 County-City Building 227 W. Jefferson South Bend, IN 46601 Re: South Bend Redevelopment Authority Lease Rental Revenue Bond of 2008' (Eddy Street Commons Project) Dear Mr. Zeeb: This letter is being sent in advance of the due date of the following items to assist you in providing us with the required documentation in a timely manner. Item Annual Financial Information and Exhibit B Document Reference Continuing Disclosure Agreement 11 If the requested item(s) has been sent, you may disregard this letter. Due Date 06/29/2015 Pursuant to the terms of the above agreement, the above item must be filed with the Municipal Securities Rulemaking Board (MSRB) and made available via the Electronic Municipal Market Access System (EMMA) in a word-searchable portable document format (pdf). If the item is not submitted in a word-searchable portable document format, extraordinary fees may be assessed. If the required item is not received timely, U.S. Bank may be required to submit a "Failure to File Disclosure Document" notice via the MSRB EMMA system. We appreciate your attention to this matter. Please contact me at the telephone number or email address below to discuss. any questions or concerns you may have regarding the content of this letter. You may also contact your Account Manager, T. Scott Fesler, at 317-264-2501. ~nV Assistant Vice President Telephone: 651-466-6291 Facsimile: 651-466-7427 Email: jennifer.edwards2@usbank.com Account Number: 122418000 Tickler Number(s): 1068465 usbank.com EXHIBlTB CERTIFICATE RE: ANNUAL FINANCIAL INFORMATION DISCLOSURE The undeisiglled, on·behalf of the S-0u.th.Bend Redevelopment Authority and the South Bend Redevelopment Commission, as the collective Obligor under the Continuing Disclosure Un.dertakip.g Agreement, dated March 1, 2008 (the nAgreem~ntlf), between the . Obligor and U.S. Bank National Association" as Counterparty, hereby cerrifies that the infonnation enclosed herewith constitutes the Annual Information. (as defined in the Agreement) which is required to be provided pursua1.:1t to Section 4(a)(2) of the Agreement. .Dated:~---~----- By: .ATTEST: By:~·~~~~~-~-~~ Secretary .. Treasurer By: ATTEST: By:~--~-------­ Sectetazy BDDi30l 51021!24v2 SOU'IHBENDREDEVELOPMENT AUTIIORITY · President SOUTH B~ REDEVELOPMENT COMMISSION · President i· I· I I ··-t CONTINUING DISCLOSURE UNDERTAKING AGREEMENT . · Thi~ UNDER:TAKING AGREE:rv.tENr (the 11Agreernent1 1 ) is made as of March 1., .200-8, between the South Bend Redevelopnient Authority, a pµblic body corporate and politic,. organized and existing under LC. 36 .. 7~14,5 (the 11Authorify11 ); the South Bend--Redevelop111ent Comnussion, the governing body. of the .Department of R-edevelopment and the Redevelopment District of the City of South Bend) Indiana (the 11Commission11 ) (b~th the Autho~icy and the Commission are collectively referred to h~~ein ~_the 110hligor11 ) an<£ U.S. Bank National Association, a banking and financial institution organized under the laws of the United· States of Amer.ica (the 11Counterparty11 ), for the purpose of permitting City Securities Corporation (the 11Underwr.iter 11 ), to purchase tb.e South Bend Redevelopment Authority L~ase .Rental Revenue Bonds of 2008 (Eddy Street Commons Project), dated March 18,. 200& (the i1 Bonds 11 ), issue-d pursuant to a Trust Agreement dated as ofMarch 1, 2008, between the Autlmrity and u:s. Bank National Association) as trustee (the t 1Trust AgreementPl)!r in compliance with the Secmit{es and Exchange Commission (1rSEC 11 ) Rule 15c2-12 (the "SEC Rule 11 ) as published in the Federal Register on November 17 ~ 1994. . WHEREAS, the Authority has issued its Bonds pursuant to the Trust Agreement; and WHEREAS> pursuant to a Lease Agreement, between the Authority) as lessorj and the Commission, as -lessee, date.d as of October 15, 2007) as amended by an Addendum to.. Lease dated as ofMarch 17, 2008 (collectively, the 11L~ase 11), the Commission is requii'ed to pay l~se rentals_, which rentals will be used to pay the principal and interest due on the Bonds; and . WHEREAS, the Commission fa an Obligated Person (as denned in the SEC Rule). because the lease rental payments due under the Lease· are the· only source of :funds (other than bond proceeds held under the Trust Agreement) pledged to pay the principal and interest due on the Bonds; · NOW, THEREFORE~ it is agreed by the parties hereto as follows: Section 1. ·Definitions, The words and terms defined in this Agreement shall have the meaning$ herein specified. Those words and terms not expressly -defined herein .shall have the mecµrings assigned to them in the SEC Rule. BDPBOl 5102824v2 (1) 11Bondholder11 or 11holderr1 or any similar ·tenn, when used \Vith reference to a bond o:r Bonds) means any person who shall be the registered owner of any ou1standing Bond} :includmg the holders of beneficial interests in the Bonds. (2) 11Final Official Statementlt means the Official Statement, dated as of M&ch 5!1 2008~ relating to the Bonds, including any document W.cluded by specific reference to such document previously provided to each NRlvfSIR and to the Indiana state information I· '· j:· r I . I j. l 1. I j·. I .!. I 1·~ ·I ; [ !. l I i 1 · I ,• depositozy then in existence) if any (11SID")> or TIJed with the Municipal Sec1:ll1ties Rulemakjng Board (11MSRB 11 ). (3) 11NR.NfSIR11 means a nationally recognized municipal securities :infot.ination repository which is designated as such at any point in time by the SEC. TI1e current NIDvISIRs are listed on Exhibit A · attached hereto. ( 4) "Obligated Person" means any person, including an issuer of municipal securities, who is either generally or through an enterprise, fund, or account of such person coillmitted by contract or other arrangement ·to support payment of all .Or part of the obligations on the Bonds (other than providers of municipal' bond .insurance~ letters of -0redit, or other credit or liquidity facilities). _ All Obligated Persons -with respect to the Bonds currently are .identified herein. Section 2. Obligated Persons. The Obligor hereby warrants and represents as of the date hereof that the Obligor is the only Obligated Person with respect to the Bonds. If the 0 bligOI' is no longer committed by contract or other ~rangement to support payment of the obligations on the Bonds~ the Obliger s1lall no longer be considered an Obligated Person within the meaning of the SEC RuJe and the continuing obligation under this Agreement to provide annual financial information and notices of events shall terminate with respect to the Obligor. If the Obligor is 110 longer considered an Obligated P~rson within the meaning of the SEC Rule, the Obligor shall file:-or cause to be filed \vith each NRMS~ the SID and the MSRB a written notice that it is no l<?nger an Obligated Person. In the event that any entity subsequently becomes an Obligated Person with respect to the Bonds, the Obligor agrees to use its best efforts (so long as it continues to be an Obligated Person with respect to the Bonds) to cause such other' entity to enter into a WJitten undertaking to comply with the disclosute requirements of the Obligated Person set forth herein. · Section 3. Term. The term of this Agreement is from the date hereof to the earlier of (i) the date of the last payment of prindpal of and interest on the Bonds, or (ii) the date the Bond$ are defeased under the Trtist Agreement~ or (iii) the date of rescission as described in Section 12. · information: Section 4. Provision of Financial Infonnation. (a) The Obligor hereby ?Udertakes to provide the ·following · financial · (1) · To each NRMSIR and to the SID, when and if available~ the audited .financial ·statements of the City pf South Bend, Indiana (the 11City11 ) as prepared atid examined· ·by the State Board of Accounts for _each fiscal ye<ll', beginning with the fiscal year ending December 3 t 2008~ together .with the opinion of such · BDDBOl 5102824'12 ... 2 - 1- l· !. ·l J" I t ·.r j. l . j.; I. j· l. 1• l t i 1 I·· l i l' I ~ 1: /:' I r ··' ~. accountants and fill notes thereto~ within sixty (60) days of rec~ipt ·· from the State Board or Accounts; and _ (2) To each NRMSIR and to the SID~ within 18!J-days of the close of each fiscal year of the City~ beginning with the calendar year endingDecember 31, 2008,. tmaudited annual fmancial information fol' the City for such calendar year incIUding (i) unaudited financial statements of the City if audited financial statements are not then available; and (ii} operating data Qf the type included Under the follmving headings in Appendix B to the Final Of:ficfol Statement (collec.tively, the "Annual Iufonnaiionn): . APPENDIXB. · Direct and Overlapp:ing Debt Direct Debt Issuance Limitation Total Tax Rates Net Assessed Valuation. Property Taxes Levied and Collected Ten Largest City Taxp~yers (b) To the t'.xtent the Ann~ Infonnation ot audited financial statements :relating to the City referred to in paragraph (a) of thls Section 4 is included in a :final official statement (as that tem1 is defined in paragraph (f)(3) of the SEC Rule) dated within one hundted twenty (120) days prior to the due date for such infonnation for any fisoal year and filed with each NRMSIR~ the SID, and the MSRB, the Obligor shall have been deemed to have provided that infonnation as of the due date for th.e immediately preceding fiscal year as requireQ. by paragraphs (a)(l) and (2) of this Section 4. . (c) If any Annual Information or audited financial statements relating to the City referred to in paragraph (a) of this Section 4 no longer c.an be generated because the operations to whlch they related have been materially changed or discontjnued, a statement to that effec_t, provided by 'the Obligor to each NRMSIR and. to .~he · Srp,. along with aI1Y other Annual Information or audited financial statements required t(f be· provided under this Agreement~ shall satisfy the undertaking to provide such Annual Information or audited financial statements. To the extent available, the Obligor shall cause to be filed along with the· other . · Annual Info1'1llation or audited financial statements operating dcita similar to that which can no longer pe provided. · .(d) The disclos1J,te shall be accompanie.d by a certificate of an authorized representative of the Obligor in the form of Exhlb~t B attached hereto. ( e) Annual Information or audited financial statements required to. be provided pursuant to this Section 4 may be provided by a specifio reference to such Annual Information or audited financial statements already prepared and previously provided to each NRMSIR and the SID,. or filed with the SEC; however$ if such document is a final official statement, it must also be availabfo frQm the MSRR . BDDBOl 5102&24v2 .. 3-. i: L I r ! ·. j I ;. I I I 1 . t Section 5. Accounting Principles. The financial i-pfonnation will be prepared on a cash. basis as prescribed by the State Board of Accmmts, as in effect from time to time, as described in the auditors' report and notes accompanying the audited financial statements of the· ~ity or those mandated by state law from time to time. The audited :financial statements of the City, as· described in Section 4(a)(1) hereof~ will be prepared in accordance with generally accepted· accounting principle.s and Government Auditing Standards issued .by the C01p.ptr0Uer General of the Umted States. Section -6. Material Events. The Obligor undertake.s to disclose in a timely manner the occurrence of only the fo11oW.ing events, if material (whl9h determination of materiality shall be made by the Obligor in accordance with the standards established. by federal securities laws), to eachNRMSIR or to the MSRB:i and to the SID: (1) (2) (3) (4) (5) (6) (7) (8) (9) (ID) (11) principal and interest payment delinquencies; non-payment related defaults~ Ullscheduled draws on. debt service reserves reflecting financial difficulties; ·· unscheduled draws on credit enhancements reflecting .firiancial difficulties; substitution of credit or liquidity providers~ or their failure to perform; adverse tax opinio~s or events affecting the tax ... exempt status of the Bonds; modifications to the ri~ts·of Bondholders; Bon4 calls ( Dther than schedule mandatory sinking fund . redemptions for which notice is given ·m. accotdance with the Trust Agt'eement); defeasances; release, substitution or sale of property securing repayment of the Bonds; and · rating changes. . The discJosure shall be. accompanied -by a certificate of an authorized representative of the Obliger in the form of Exhibit C attached hereto. Section 7. Notice to Cour;i.te;mruj:y. The Obligor hereby agrees to provide to the Counterparty a copy of any_ Annual. Information, audited :financial statements, material event notice, o:r notice of failure t.O disclose Annual Information which it files or causes to be filed under Sections 4~ 6 and 9 hereof: respectively, concurrently with or prior to such filing. Except as provided in Section 11 hereof, the Counterparty's receipt of any info1mation,, statements or notic.es pursuant to tills Section 7 shall impose oil the Counterparty no duties of disclosure or disseminat!-on 'With.respect to such :information or notices. · Section 8. Use of Agent. The Obligor may~ at its sole discretion, 'utilize an agent (the ''Dissem:ination Agent 11) ill connection with the dissemination of any information required to BDDB0l 5102824V2 I I ! r-- I I I I I· l. I I l·. I be provided by the Obligor pursuant to the terms of this Agreement. If a. Dis~e:tnination Agent is selected for these purposes, the Obligor shall provide prior written notice theteof-(as well as notice of replacement or dismissal of sueh agent) to the CounteI1Jarty and t9 each NfilvfSIR.1 the SID, and the MSRB. Furthe:r, the Obligor .may~ at itS sole disctt1tion> retain counsel or others with expertise in securities matters for t1w p-qrpose of assisting the Obligm in making judgments with respect to the scope ofits obligations hereunder and complfance therewith, all in on;Ier to ~er the purpo~es of this Agreement. · Section 9. Failure to Disclose, If, for any .reason) the Obligor fails to provide the audited financial statements· or Annual Information as required by this Agreement~ the Obligor shall provide notice of ~uoh failure in a timely manner to each NRMSIR or to the MSRB, and to the SID. Section 10. Remedies. (a) The purpose of this Agreement is to enable the Underwriter to purchase the Bonds by providing for an und.ertaking by the Obligor in satisfaction of the SEC Rule. This Agreement fa solely for the benefit of the holders of the ~onds and creates no new contractual or other rights for, nor cmi it be relied upon by~ the SEC, Underwriter, brokers, dealers.'1 municipal securities dealers, potential customers, other Obligated Persons or any other third party, The sole remedy against the Obligor for auy failure to carry out.any provision of this Agreement shall be for specific perfotm.ance of the Obligor•s disclosU,re ob.ligations hereunder and not for money ·damages of any kind or in any amount or for any other rernedy. The Obligor1s failure to honor its covenants hereunder shall ·not c.onstitutc a breach Ot d\'favlt of the Bonds, the Trust Agreement or any other agreement to which the Obligor is a party. (b) Subject to paragraph ( e) of this Section 10, in the event the Obligor fails to provide any information. required of it by the terms of this .A,greementJI any holder of Bonds may pursue the remedy set forth in the. preceding paragraph in any court of competent jurisdiction in the county in. which the Obligor is located. An affidavit to the effect that such person is a holder of Bonds supported by reasonable docum,entation of such claim ~hail be sUfficient to ev!dence standlilg to pursue this remedy. · ( c) Subject to paragraph ( e) of this Section 10, any challenge to the adequacy of fae information provided by the Obl:lgor by the tyrn1.S of this Agreement may be pursued-only py holders of not less than. 25% in principal· amoll11t of Bonds then outstanding in any court of competent jurisdiction in the county In whlQh the Obligot is located. An affidavit to the effect that such persons are holders of Bonds supported by reasona.bl.e documentation of such claim shall be suffici~ut .to evidence standing to pursue the remedy set fo~ in the preceding paragraph. ( d) The Counterparty, upon :Indemnification ~~ti.sfactory to it and demand by those persons it reasonably believes to be.holders of Bonds) !?lay also pursue the remedies set forth in paragraph (b) above in any court of coni:petent jurisdiction in the county in which the BDDBOl 5 Hl2B24v2 J 1· /· 1- f: l l L j i· ! i. ... I i I f ~ j, f" i i ! I I . r... l l l. l ,. f Obligor is located, The Counte-rparty shall have no obligation to pursue any remedial action in the absence of a valid demand from holders of Bonds and indemnification satisfactory to it. . . . . ( e) Prior to pursuing any remedy under :this Sec.tion, a p.older of Bonds or the Counterparty ·shall give notice to the Obligor and the Countetparty, via registered or certified mail, of such breach and its intent to pursue such. remedy. Fifteen (15) days after mailing of such notice~ and not before, a ho-1der of Bonds or the Coooterparty may pursue such remedy under this Section. The Obligor1 s failure to honor its covenants hereunder shall not constitute a 'breach ot default of the Bonds, the Trust Agreement, the Lease or any other agreement to whlch the Obliger is a party. . Section 11. Counterpartv's Obligations. The Counterparty hereto shall .have no . obligation to take any action whatsoever with respect t9 information provided or required to be provided by the 0 bligor under this Agreement., ·except (1) as set forth in this Section 11 and (ii) any -0bligations .mising from the Counterparty serving as a Dissemination Agent, and uo implied covenants or obligations shall be read into this. Agreement against the Coilnterparty. Further:r except as set forth in this Section 11, the Counterparty hereto shall have no responsibility to ascertain: the truth, completeness, accuracy or timeliness of the information provided as required hereunder by the Obligor or the City, Dr otherwise to determine whe~er any such information or notices are or have been provided in compliance with the SEC Rule or the :requirements of this Agreement. The Counterparty may, at its sole clisc~etion, retain counsel or others with expertise in continuing disclosure matters fo:r the purpose. of assisting the Counterparty b. making judgments with respect to the scope of its obligations hereunder and compliance therewith. If the Counterparty has not received. th~ Annual Information by the date which is ten (10) days before the date set forth in Section 4(a)(2} of this Agreement, 1'.he Counterpariy shall notify the Obligo.r, via registered or certified mai1 1 that it has not received such Annual In.formation. However, a failure by the C-0unterparty to provide (-0r any delay in providing) any notice required by this paragraph shall not: (i) ope~ate to relieve the Obligor of its obligation to -. provide the Annllal Information in the manner and within the time specified in this Agreement; or (ii) constitute a defense_ for the Obligor,. or the basis for any claim, counterc1~, cross-claim or third-party claim by the Ob1igor, in any action brought pursuant to Section 10 of this Agreement or otherwise, Nothing contained in this paragraph shall operate to grant any additional rights o! remedies to any holder of Bonds. · The Counterparty hereto shall be obligated to, and hereby agrees that it will~ within five (5) business days after the date required by Section 4(a)(2) of tpis Agreement, forward to those persons . or entities scheduled to receive Annual Information· a notice · substantially :in the form of Exhibit D attached hereto in the event that the Counterparly has not . received a copy of such .Apnual Information; provided, how1wer, that the Counterparty shall not give such notices as described in this pa1:·agraph and the immediately _preceding paragraph if the Obligot has proyided the Counterparty with notice· tl1at the-Obligor has issued notice pursuant to Section 9 hereof. BDDBOl 5102824-V.2 ... 6- t. I• r I 1- l I l r . j. i I- I I I J• J Section 12." Resfanation and Removal of Countetparj;y. The Counterparty may resign in its capacity under this Agreement at any time by giving written notice thereof to the Obligor. So long as the Obligor has not failed to honor its obligations as set forth in Sections.4, 6 and 9 hereof: the Obligor may remove the Collllterp.arty in its capac.tty under this Agreement at any time by giving written notice thereof to the Counterparty. Upon such :resignation or removal, ~e Obligor shall promptly appoint a successor Counterparty. Section 13 .. Indemnification. To the extent permitted by law, the Obligor releases the Cotinterparty" from, agrees that the Counterparty shall not be liable for) and agrees to indemnify and hold the Counterparty harmless fro.m, any liabilify for, or expense (includ:iilg but :p..ot limited to reasonable attorney fees) resulting from, or any lo~s or damage that may .be occasioned by, any cause whatsoever pertaining to this Agreement or the actions taken or to be talcen by any Obligated Person or the Counterparty under th.is Agreement, except the gross negligence or willful misconduct of the Coi.mterparty. The obligations cf the Obligor under this Section 13 shall survive the :resignati'?n or removal of the Counterparty and payment of the Bonds. Section 14i Modification of Agreem.enL· The Obligor i;rn.d"the Counterparty may, from time to time) amend or modify this Agreemen.t without the con$ent of or notice to the holders of the B~nds if either (a)(i) such .amendment or modification is ;m{l.de in connection with a change in circumstances that arises from a change in legal requirements;) change in law or change in the identity, nature or status of the Obl:igor~ or type of business conducted, (ii) this Agree:tnen4 as so amended· o:r modified, would have complied with the requirements of the SEC Rule on the date hereof, after taking into account any amendments or interpretations of the SEC Rule,. as. well as any change in cfrcumstances, and (ill) such runendp.lent or modification does not . . materially impair the· interests of the holder$ of the Bonds 1 as determined either by (A) the· Counterparty, the trustee under the Trust Agreement or nationally recognized bond counsel or (B) an approving vote of the holders of the Bonds pursuant to the terms of the Trust Agreement at the time of such amendment or modification; or (b) suqh ame:ndment or modification (including an amendment or modification which rescinds this Agreement) is permitted by the SEC Rule, as then in effect. · Section 15. Interpretation Under Indiana Law. it is ilie intention of the parties hereto that tb.is Agreement and the rights and obligations of the partfos hereundel' shall be governed by and construed and enforced fo accordance with, the law of the State of Indiaria. Section 16. Severability Clause. In case any provision In. this Agreement shall be invalid~ illegal or unenforceable, the valjdity, legality and enforceability of the remaining pro visions shall not in any way be affected or im;Paired thereby. . -. Section 17. Successors and Assims. All c0venants and agreements in this Agreement. made by the Obligor and the Counterparty shall bind their successors, whether so expressed or not.. Section 18. Notice.S .. All notices required to be given ooder this Agree:tlletlt shall be made at the following addresses: BDDB01 5102824v2 -7 .~ r I !' I 1:. . , . I I r !· L 1 j. I· I ~ i I BDDBQl 5102824v2 If to the Obligor; South Bend Redevelcp1)1ent Commission 1200 County-City Building South Benet Indiana 466.01 · Ifto the Co~ter:Party: lt.S. Bank National Association 10 West Market Street_, Suite l 15 0 Indianapolis, rlldiana 46204 ***** -8 .. I I l 1· I j· I I i- i. 1 I ~ . ,,