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HomeMy WebLinkAboutMINUTES - 11091993 - 2.2 -2— TO: BOARD BOARD OF SUPERVISORS Contra FROM: , Costa Phil Batchelor, County Administrator _ County DATE: November 9 1993 SUBJECT: Pension Obligation Bonds SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATIONS: 1 . Acknowledge that the current historically low interest rates create an opportunity to reduce the County costs for unfunded employee retirement costs . 2 . Acknowledge that the County currently has an unfunded accrued pension obligation approaching , $400,000,000 that is being amortized, with interest, by annual payments to the Employees Retirement Association. 3 . . Acknowledge report from the County Administrator that through the issuance of pension obligation bonds. to fund a one-time payment to the Retirement Association for the unfunded accrued obligation, it is possible to reduce the County annual costs . by at least $900,000 per year. 4 . Acknowledge that the proposal has been presented to the Retirement Board with a generally favorable response. 5 . Direct the County Administrator to -proceed. with the process necessary to issue pension obligation bonds . 6 . Adopt resolution authorizing issuance and sale of the pension. obligation bonds. 7 . Direct the County Administrator to determine the economic benefits of prepaying the annual regular retirement payments one or two years in advance and include the prepayment process in the proposed issue authorization if determined to be advantageous. CONTINUED ON ATTACHMENT: x YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON November 9 19(_)3 . APPROVED AS RECOMMENDED X OTHER The Board APPROVED the recommendations set forth above and ADOPTED Resolution No. 93/668 as referenced in Recommendation No . 6 above. VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE X UNANIMOUS(ABSENT I I ) AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. ATTESTED November 9 , 199' Contact: PHIL BATCHELOR;CLERK OF THE BOARD OF. CC: SUPERVISORS AND COUNTY ADMINISTRATOR SEE LAST PAGE BY ,,.._ GY• . DEPUTY -2- 8 . Accept preliminary legal analysis by the law firm of Orrick, Herrington & Sutcliffe that indicates that although no assets are involved in the pension issue it is an acceptable financing vehicle that requires a validation action in Superior Court to assure investor and the rating agencies that the issue is not subject to any legal challenges . 9 . Acknowledge that the bond issue process cannot be completed until the validation action is concluded and Orrick, Herrington & Sutcliffe has prepared the necessary documents to file with the Superior Court the day following Board approval of the process . 10 . Authorize the County Administrator to contract with Orrick, Herrington & Sutcliffe for legal counsel for the issue. 11 . Authorize filing of a validation action in the Superior Court to validate the legal process for the pension obligation bonds . 12 . Authorize the County Administrator to contract with Prager, McCarthy & Sealy as financial advisor for the pension obligation bond issue. 13 . Authorize the County Administrator to issue requests for proposals for underwriters for the issue. 14 . Authorize the County Administrator to utilize the most financially advantageous method of sale by using either a negotiated or competitive process for underwriting dependent upon what is determined to be the most economic for the County in consultation with the Auditor-Controller, Treasurer-Tax Collector and Financial. Advisor. 15 . Direct the County Administrator to direct the underwriting team to include appropriate MBE/WBE representation if a negotiated process is selected. 16 . Affirm First Interstate Bank as Trustee for the issue as having submitted the lowest cost proposal out of responses received through a cost competitive process by the County Administrator and the Financial Advisor and authorize - the County Administrator to execute a contract with First Interstate Bank for Trustee Services . 17 . Authorize appropriate County officials and consultants to travel to New York in December to obtain ratings for the issue. 18 . Authorize the . County Administrator or a Deputy County Administrator to execute all contracts and documents necessary to complete the issue. 19 . Direct the County Administrator to provide the Board with a final report of the total County savings from the issue at the conclusion of the process . FINANCIAL IMPACT: The proposal to issue pension obligation bonds has been determined to have the potential . for a reduction of County payments for funding the unfunded accrued retirement obligation by several million over the next 20 years . All of the costs of issuance will be included in the issue. F -3- BACKGROUND: Contra Costa County is covered under the 1937 Retirement Act which requires the county to contribute both normal contributions for employees and to fund any future unfunded liability over a period of time. The annual contribution rate is based on actuarial projections of the cost of benefits and estimated earnings of the system over future years . Various events such as improved benefits, large-than-estimated salary increases, changes in employee demographics, and changes in the inflation rate are some of the reasons that the unfunded liability may change over time. The County is required to provide the funding to cover the estimated unfunded liability as determined by appropriate actuarial methods . The unfunded liability is being amortized through payments to the Retirement Association and include interest at the interest rate assumption for the Retirement Association currently at 8 .25% . The current low interest rates for borrowed funds creates an opportunity for the County to borrow funds to pay off the liability at rates less than the interest rate assumption for the Retirement Association. The interest rate assumption is computed by the Retirement Association's actuary and adopted by the Retirement Board. The rate is reviewed regularly but is adjusted very little. The current rate has been in place since 1986 . Bond counsel has advised that the borrowing must be with the use of taxable bonds due to the federal requirements in this area of tax law. Taxable rates for a highly rated issue would be approximately 6 . 75% . The difference in rates generates the savings potential for the County. The actual savings will depend upon the final amount of the issue, interest rates at the time of the issue and the adopted interest rate assumption for the Retirement Association. A task force of County officials and consultants has been conducting an analysis of the program, risks, potential savings and process for the pension bond program since September 30, 1993 . Information has been reviewed from other jurisdictions which are undergoing the same process . Sonoma County has already sold an issue for $971400,000 of pension obligation bonds . Due to the absolute requirement for the County to fund the pension obligation, the rating agencies have considered such issues very favorably. The bond counsel has advised that the process requires that a Validation action be filed with the Superior Court in order to assure the legality of the process . Orrick, Herrington & Sutcliffe has been preparing the necessary documents and will file the action the day following Board approval of the documents . The validation process requires approximately 60 days and the securities cannot be sold before completion of the action. The current schedule calls for closing of the issue in early February 1994 . All staff and consultants are committed to completion of the issue as soon as legally possible in order to maximize the savings and benefits to both the County and the Retirement Board at the earliest date. Contact: DeRoyce Bell 646-4093 cc: County Administrator Auditor-Controller Treasurer-Tax Collector Retirement Administrator County Counsel Orrick, Herrington & Sutcliffe Prager, McCarthy & Sealy RESOLUTION NO. 93/668 RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF CONTRA COSTA AUTHORIZING THE ISSUANCE OF ONE OR MORE COUNTY OF CONTRA COSTA PENSION OBLIGATION DEBENTURES, AND THE ISSUANCE OF ONE OR MORE SERIES OF COUNTY OF CONTRA COSTA PENSION OBLIGATION BONDS, APPROVING THE FORM OF AND AUTHORIZING THE EXECUTION AND DELIVERY OF A TRUST AGREEMENT, AND AUTHORIZING A VALIDATION ACTION AND OTHER MATTERS RELATING THERETO WHEREAS, the County of Contra Costa (the "County") adopted a retirement plan under the County Employees Retirement Law of 1937, being Division 4 of Title 3 of the Government Code of the State of California, Sections 31450 through 31898, inclusive, as amended (the "Retirement Law") ; and WHEREAS, the Retirement Law obligates the County to (1) make annual contributions to the Contra Costa County Employees Retirement Association (the "Association") , to fund pension benefits for its employees, (2) amortize the unfunded accrued actuarial liability with respect to such pension benefits over a period not exceeding 30 years, and (3) appropriate funds for the purposes described in (1) and (2) ; and WHEREAS, the County desires to evidence its obligations to the Association to pay the unfunded accrued actuarial liability of the County, and, if the County desires and if authorized by law, to fund the unpaid amount of its normal contribution to the Association for Fiscal Year 93-94 and Fiscal Year 94-9S, by issuing a debenture (the 11.1994 Debenture") to the Association and to authorize the issuance of additional debentures in the future from time to time; and WHEREAS, the County desires to issue bonds (the "Bonds") in an aggregate principal amount equal to the principal amount of the 1994 Debenture for the purpose of refunding the 1994 Debenture and thereby providing funds to the Association for investment and to authorize the issuance of additional bonds in the future from time to time; and WHEREAS, the Association has indicated its willingness to take all necessary actions in connection with the issuance of the 1994 Debenture and the Bonds; WHEREAS, there are on file with the Clerk of the Board of Supervisors the proposed forms of the following documents: 1. the 1994 Debenture.; and 2 . a Trust Agreement (the "Trust Agreement") to be entered into between the County and First Interstate Bank of SF2-23263.2 California, as trustee (the "Trustee") , relating to the Bonds, including the form of Bond attached thereto as an exhibit. NOW, THEREFORE, IT IS RESOLVED, DETERMINED AND ORDERED by the Board of Supervisors of the County of Contra Costa as follows: Section 1. The Board of Supervisors of the County of Contra Costa (the "Board") hereby finds and declares that the issuance of the 1994 Debenture, the issuance of the Bonds to refund the 1994 Debenture, the prepayment, if any, of the County's normal annual contribution to the'Association for Fiscal Year 93-94 and Fiscal Year 94-95, and the other actions contemplated by this Resolution are in the best interests of the County and will result in significant savings to the taxpayers of the County. Section 2 . The Board hereby authorizes and approves the issuance of the 1994 Debenture, and additional debentures from time to time in the future, if necessary, and authorizes and directs the Treasurer-Tax Collector of the County to execute and deliver the 1994 Debenture to the Association, substantially in the form on file with the Clerk of the Board, with such changes therein, deletions therefrom and additions thereto as the Treasurer-Tax Collector shall approve, such approval to be conclusively evidenced by the execution and delivery of the 1994 Debenture to the Association, and the Clerk of the Board is authorized and directed to affix and attest the seal of the County; provided, however, that the 1994 Debenture shall be in a principal amount not to exceed the total of the unfunded accrued actuarial liability of the County to the Association remaining unpaid on the date of issuance of the 1994 Debenture, and, to the extent permitted by law, and if the County determines that it is desirable, to fund the County's unpaid normal annual contribution to the Association for Fiscal Year 93-94 and Fiscal Year 94-95 and to pay costs of issuance and underwriter's discount relating to the financing of such unfunded accrued actuarial liability and such normal annual contribution, the total principal amount of the 1994 Debenture shall include such amounts; the stated interest rate on the 1994 Debenture shall not exceed twelve percent (12%) per annum; the 1994 Debenture shall be prepayable at any time without premium; and the 1994 Debenture shall mature not later than June 1, 2015. Additional debentures authorized hereunder may be issued pursuant to supplemental resolutions hereto. The 1994 Debenture as executed shall constitute an obligation imposed by law, pursuant to the Constitution of the State of California and the Retirement Law and an obligation of the County not limited as to payment from any special source of funds. The 1994 Debenture shall not, however, constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. SF2-23263.2 2 Section 3 . The Board hereby authorizes and approves the issuance of the Bonds and hereby authorizes and directs the Chair of the Board and the Treasurer-Tax Collector of the County to execute the Bonds, and the Clerk of the Board to affix and attest the seal of the County and to cause the Bonds to be authenticated and delivered in accordance with the Trust Agreement. The Bonds shall be in substantially the form set forth in Exhibit A to the Trust Agreement, with such changes therein, deletions therefrom and additions thereto as the Chair of the Board and the Treasurer-Tax Collecter shall approve, such approval to be conclusively evidenced by the execution and delivery of the Bonds;' the Bonds may be issued in a single series or in two or more series, provided, however, that the aggregate principal amount of the Bonds shall not exceed the principal amount of the 1994 Debenture, the interest rate on the Bonds shall not exceed twelve percent (12%-) per annum, and the Bonds shall mature not later than June 1, 2015. The Treasurer-Tax Collector is further authorized to determine the dated date of the Bonds, provided such date shall not be earlier than the first day of the month in which the Bonds are issued. Each such determination by the Treasurer-Tax Collector shall be conclusively evidenced by the issuance of the Bonds. The Bonds shall constitute an obligation imposed by law, pursuant to the Constitution of the State of California and the Retirement Law and an obligation of the County not limited as to payment from any special source of funds. The Bonds shall not, however, constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. Section 4. The proposed form of Trust Agreement, dated as of January 1, 1994, between the County and the Trustee, on file with the Clerk of the Board, is hereby approved. The Chair of the Board is hereby authorized and directed to execute and deliver the Trust Agreement on behalf of the County, substantially in the form on file with the Clerk of the Board, with such changes therein, deletions therefrom and additions thereto as the Chair shall approve, such approval to be conclusively evidenced by the execution and delivery of the Trust Agreement, and the Clerk of the Board is authorized and directed to affix and attest the seal of the County. Pursuant to the terms of the Trust Agreement, the Board hereby approves the issuance of additional series of bonds in the future from time to time pursuant to supplemental trust agreements, subject to the limitations contained in the Trust Agreement presented to this meeting. Section 5. The County Administrator or his designee is hereby authorized to execute and deliver on behalf of the County an interest rate swap agreement and/or a hedging agreement and/or any other form of derivative agreement or arrangement with an institutional party; provided, however, that the institutional party shall have a long-term credit rating by at least one SF2-23263.2 3 national credit agency equal to AA, the term of the swap agreement, derivative agreement or hedging agreement shall not exceed five years, the County's obligations shall be contingent upon certain performance by the counterparty to the agreement or arrangement and that the County will have the right to terminate the agreement or arrangement upon the occurrence of certain circumstances. The Board hereby finds and determines that such agreements or arrangements will result in a lower cost of borrowing to the County. Section 6. If the County Administrator determines that it" will be advantageous to the County to purchase municipal bond insurance with respect to some or all of the Bonds, the County Administrator or his designee is hereby authorized to purchase such insurance at market rates. Section 7. The Board hereby retains Prager, McCarthy & Sealy, as financial consultant, and Orrick, Herrington & Sutcliffe, as bond counsel, in connection with the issuance and sale of the Bonds upon such terms and conditions as may be determined by the County Administrator. The County Administrator is hereby authorized to retain co-bond counsel, if any, upon such terms and condictions as may be determined by the County Administrator. Section 8 . The Board hereby authorizes County Counsel, County officials and Bond Counsel to continue to explore the possibility of including within the financing of the unfunded accrued actuarial pension liability of the County the financing of unfunded accrued actuarial pension liabilities of special districts governed by the Board of Supervisors of the County, and if the funding of such liabilities is authorized by law, the principal amount of the 1994 Debenture referred to in Section 2 hereof and the aggregate principal amount of the Bonds referred to in Section 3 hereof shall include the financing of such liabilities. Section 9 . In the event this Board fails or neglects to make appropriations for transfer in respect of its obligation to pay the Bonds, the Auditor-Controller is hereby authorized and directed, pursuant to the Retirement Law, to transfer from any money available in any fund of the County amounts necessary to make such payments with such transfer having the same force and effect as an appropriation by this Board. Section 10. The officers of the County are, and each of them hereby is, authorized and directed to do any and all things, including bringing a validation action under Section 860 of the California Code of Civil Procedure, and to execute and deliver any and all documents which they or any of them deem necessary or advisable in order to consummatethe transactions contemplated by this Resolution and otherwise to carry out, give effect to and comply with the terms and intent of this Resolution. SP2-23263.2 4 Section 11. This Resolution shall take effect from and after its date of adoption. PASSED AND ADOPTED this 9th day of November, 1993 by the following vote: AYES: Supervisors Powers , Bishop, McPeak, Torlakson NOES: None ABSENT: Supervisor Smith ABSTAIN: None Chair of the Board of Supervisors County of Contra Costa, California [Seal] ATTEST: Phil Batchelor, Clerk of the Board of Supervisors and County Administrator By e-��9. 2 Lz� Deputy Clerk of he Board of Supervisors of the County of Contra Costa, State of California SP2-23263.2 5 O [FORM OF DEBENTURE] No. $ COUNTY OF CONTRA COSTA STATE OF CALIFORNIA PENSION OBLIGATION DEBENTURE The County of Contra Costa (the "County") , a political subdivision of the State of California, acknowledges itself indebted, and for value received hereby promises to pay, to the Contra Costa County Employees Retirement Association (the "Association") , a retirement association existing under the County Employees Retirement Law of 1937 of the State of California, or assigns (the "Holder") , the sum of Dollars ($ ) , together with interest thereon from the date hereof at the rate of per annum. Principal and interest shall be paid at , Martinez, California. Interest on such principal amount shall be payable from the date of this Debenture or from the most recent interest payment date to which interest has been paid or duly provided for, commencing on , 1994, and semiannually thereafter on and at the rate set forth above, until the principal hereof is paid or made available for payment and principal shall be payable in accordance with the following schedule: provided, however, that the County shall prepay each fiscal year' s obligations within thirty days of the commencement of such fiscal year. This Debenture is a duly authorized debenture of the County designated its "Pension Obligation Debenture" (the "Debenture") in the aggregate principal amount of $ issued under and in full compliance with the Constitution and statutes of the State of California, particularly the County Employees Retirement Law of 1937, as amended (the "Act") , and under and pursuant to Resolution No. adopted by the Board of Supervisors of the County on November 9, 1993 (the "Resolution") . This Debenture and payment hereunder are subject to the terms and conditions of the Resolution, copies of which are on file at the office of the Clerk of the Board of Supervisors of the County, and reference to the Resolution and any and all supplements thereto and modifications and amendments SF2-23263.2 thereof and to the Act is made for a complete statement of such terms and conditions. This Debenture may, at any time and from time to time, be prepaid in whole or in part without premium and without prior notice. The obligations of the County hereunder, including the obligation to make all payments of interest and principal when due, are obligations of the County imposed by law and are absolute and unconditional, without any right of set-off or counterclaim. This Debenture does not constitute an obligation of the County for which the County is obligated or permitted to levy or pledge any form of taxation or for which the County has levied or pledged or will levy or pledge any form of taxation. Neither the Debenture nor the obligation of the County to make payments on the Debenture constitute an indebtedness of the County, the State of California, or any of its political subdivisions within the meaning of any constitutional or statutory debt limitation or restriction. Pursuant to Section 31584 of the Act, the Board of Supervisors of the County is obligated to make appropriations to pay the unfunded accrued actuarial liability which is evidenced by this Debenture and such Section and the Resolution require the Auditor-Controller of the County to transfer from any money available in any fund in the County treasury the sums specified if the Board of Supervisors fails to make such appropriations. Notwithstanding any dispute between the County and the Association, or any assignee of the Association or any assigns of the Association, the County shall make all payments required hereunder when due, unless made earlier pursuant to optional prepayment, and shall not withhold any such payments pending the final resolution of such dispute or for any other reason whatsoever. The County hereby waives presentment, protest, notice, demand or any action on delinquency. It is hereby certified and recited that all conditions, acts and things required by law and the Resolution to exist, to have happened and to have been performed do exist, have happened and have been performed in due time, form and manner as required by law. SF2-23263.2 IN WITNESS WHEREOF, THE COUNTY OF CONTRA COSTA, CALIFORNIA has caused this Debenture to be signed in its name and on its behalf by the manual or facsimile signature of the Treasurer-Tax Collector of the County and its seal (or a facsimile thereof) to be hereunto affixed, imprinted, engraved or otherwise reproduced, as of the day of , 19 9 . COUNTY OF CONTRA COSTA, CALIFORNIA By: Treasurer-Tax Collector [SEAL] Attest: By: Clerk of the Board of Supervisors SF2-23263.2 2 .2 OH&S DRAFT 11/08/93 TRUST AGREEMENT between the COUNTY OF CONTRA COSTA and FIRST INTERSTATE BANK OF CALIFORNIA, as Trustee Dated as of January 1, 1994 $ County of Contra Costa Pension Obligation Bonds SF2-23139.3 TABLE OF CONTENTS Page ARTICLE I DEFINITIONS; EQUAL SECURITY 1.01. Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 1.02. Trust Agreement Constitutes Contract. . . . . . . . . . . . . . . . . . . . . . . . . . 10 ARTICLE II ISSUANCE OF 1994 SERIFS A BONDS; GENERAL BOND PROVISIONS 2.01. Authorization and Purpose of 1994 Series A Bonds . . . . . . . . . . . . . . . . . 10 2.02. Terms of the 1994 Series A Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2.03. Redemption of 1994 Series A Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 2.04. Form of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2.05. Execution of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 2.06. Transfer and Payment of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 2.07. Exchange of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 2.08. Bond Registration Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 2.09. Mutilated, Destroyed, Stolen or Lost Bonds . . . . . . . . . . . . . . . . . . . . . . 16 2.10. Temporary Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 2.11. Procedure for the Issuance of 1994 Series A Bonds . . . . . . . . . . . . . . . . . 16 2.12. Validity of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 2.13. Special Covenants as to Book-Entry Only System for 1994 Series A Bonds . . . 17 ARTICLE III ISSUANCE OF ADDITIONAL BONDS 3.01. Conditions for the Issuance of Additional Bonds . . . . . . . . . . . . . . . . . . . 19 3.02. Procedure for the Issuance of Additional Bonds . . . . . . . . . . . . . . . . . . . . 20 ARTICLE IV FUNDS AND ACCOUNTS 4.01. Bond Fund; Deposits to Bond Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 4.02. Allocation of Moneys in Bond Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 4.03. Deposit and Investments of Money in Accounts and Funds . . . . . . . . . . . . . 24 SF2-23139.3 1 Page ARTICLE V COVENANTS OF THE COUNTY 5.01. Punctual Payment and Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 5.02. Extension of Payment of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 5.03. Additional Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 5.04. Power to Issue Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.05. [Reserved] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.06. Accounting Records and Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.07. Prosecution and Defense of Suits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.08. Further Assurances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 5.09. Waiver of Laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 ARTICLE VI THE TRUSTEE 6.01. The Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 6.02. Liability of Trustee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 6.03. Compensation and Indemnification of Trustee . . . . . . . . . . . . . . . . . . . . . 29 ARTICLE VII AMENDMENT OF THE TRUST AGREEMENT 7.01. Amendment of the Trust Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 7.02. Disqualified Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 7.03. Endorsement or Replacement of Bonds After Amendment . . . . . . . . . . . . . . 31 7.04. Amendment by Mutual Consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 7.05. Attorney's Opinion Regarding Supplemental Agreements . . . . . . . . . . . . . . 31 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF HOLDERS 8.01. Events of Default and Acceleration of Maturities . . . . . . . . . . . . . . . . . . . 31 8.02. Application of Funds Upon Acceleration . . . . . . . . . . . . . . . . . . . . . . . . 33 8.03. Institution of Legal Proceedings by Trustee . . . . . . . . . . . . . . . . . . . . . . 33 8.04. Non-Waiver . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 8.05. Actions by Trustee as Attorney-in-Fact . . . . . . . . . . . . . . . . . . . . . . . . . 34 8.06. Remedies Not Exclusive . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 8.07. Limitation on Bondholders' Right to Sue . . . . . . . . . . . . . . . . . . . . . . . . 34 8.08. Absolute Obligation of County . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 SF2-23139.3 ll Page ARTICLE IX DEFEASANCE 9.01. Discharge of Bonds . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 9.02. Unclaimed Money . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 ARTICLE X MISCELLANEOUS 10.01. Benefits of the Trust Agreement Limited to Parties . . . . . . . . . . . . . . . . . 37 10.02. Successor Is Deemed Included In All References To Predecessor . . . . . . . . 37 10.03. Execution of Documents by Holders . . . . . . . . . . . . . . . . . . . . . . . . . . 37 10.04. Waiver of Personal Liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 10.05. Acquisition of Bonds by County . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 10.06. Destruction of Cancelled Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 10.07. Content of Certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 10.08. Publication for Successive Weeks . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 10.09. Accounts and Funds; Business Days . . . . . . . . . . . . . . . . . . . . . . . . . . 38 10.10. Notices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 10.11. Article and Section Headings and References . . . . . . . . . . . . . . . . . . . . . 39 10.12. Partial Invalidity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 10.13. Execution in Several Counterparts . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 10.14. Governing Law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 10.15. CUSIP Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Execution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Exhibit A: Form of Bond . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1 SF2-23139.3 lll THIS TRUST AGREEMENT made and entered into as of January 1, 1994 (the "Trust Agreement") by and between FIRST INTERSTATE BANK OF CALIFORNIA, a state banking corporation duly organized and existing under and by virtue of the laws of laws of the State of California, as Trustee (the "Trustee") and the COUNTY OF CONTRA COSTA (the "County"), a political subdivision, duly organized and existing under the Constitution and laws of the State of California, WITNESSETH: WHEREAS, the County is obligated by the County Employees Retirement Law of 1937, Division 4 of Title 3 of the Government Code of the State of California, Sections 31450 through 31899.10, inclusive, as amended (the "Retirement Law"), to make payments to the Contra Costa County Employees Retirement Association (the "Association") relating to pension benefits accruing to the Association's members; and WHEREAS, the County has issued a Pension Obligation Debenture dated as of , 1994 (the "1994 Debenture") in the amount of$ in favor of the Association, evidencing the County's obligation to pay the County's unfunded accrued actuarial liability and a portion of the County's normal contribution for the fiscal years ending June 30, 1994 and June 30, 1995; and WHEREAS, the County is authorized pursuant to Articles 10 and 11 (commencing with Section 53570) of Chapter 3 of Division 2 of Title 5 of the Government Code of the State of California (the "Act") to issue bonds for the purpose of refunding any evidence of indebtedness of the County; and WHEREAS, for the purpose of refunding the County's obligations to the Association evidenced by the 1994 Debenture, the County has determined to issue its County of Contra Costa Pension Obligation Bonds, 1994 Series A, in the aggregate principal amount of $ (the "Bonds"), all pursuant to and secured by this Trust Agreement providing for the issuance of the Bonds, all in the manner provided herein; and WHEREAS, in order to provide for the authentication and delivery of the Bonds, to establish and declare the terms and conditions upon which the Bonds are to be issued and to secure the payment of the principal thereof and interest thereon, the County has authorized the execution and delivery of this Trust Agreement; and WHEREAS, all acts and proceedings required by law necessary to make the Bonds, when executed by the County, authenticated and delivered by the Trustee and duly issued, the valid, binding and legal obligations of the County payable in accordance with their terms, and to constitute this Trust Agreement a valid and binding agreement of the parties hereto for the uses and purposes herein set forth in accordance with its terms, have SF2-23139.3 been done and taken, and the execution and delivery of this Trust Agreement have been in all respects duly authorized; NOW, THEREFORE, THIS TRUST AGREMENT WITNESSETH, that in order to secure the payment of the principal of, premium, if any, and the interest on all Bonds at any time issued and outstanding under this Trust Agreement, according to their tenor, and to secure the performance and observance of all the covenants and conditions therein and herein set forth, and to declare the terms and conditions upon and subject to which the Bonds are to be issued and received, and in consideration of the premises and of the mutual covenants herein contained and of the purchase and acceptance of the Bonds by the holders thereof, and for other valuable considerations, the receipt whereof is hereby acknowledged, the County does hereby covenant and agree with the Trustee, for the benefit of the respective holders from time to time of the Bonds, as follows: ARTICLE I DEFINITIONS; EQUAL SECURITY SECTION 1.01. Definitions. Unless the context otherwise requires, the terms defined in this section shall for all purposes hereof and of any Supplemental Trust Agreement and of any certificate, opinion, request or other document herein or therein mentioned have the meanings herein specified: Act The term "Act" means Articles 10 and 11 (commencing with Section 53570) of Chapter 3, Division 2, Title 5 of the Government Code of the State of California. Association The term "Association" means the Contra Costa County Employees Retirement Association. Board of Retirement The term 'Board of Retirement" means the Board of Retirement of the County of Contra Costa, California. Bond Fund The term 'Bond Fund" means the Bond Fund established in Section 4.01(b) of this Trust Agreement. SF2-23139.3 2 Bonds 1994 Series A Bonds Additional Bonds Serial Bonds Term Bonds The term "Bonds" means the 1994 Series A Bonds and all Additional Bonds. The term "1994 Series A Bonds" means all bonds of the County authorized by and at any time Outstanding pursuant hereto and executed, issued and delivered in accordance with Article II. The term "Additional Bonds" means all bonds of the County authorized by and at any time Outstanding pursuant hereto and executed, issued and delivered in accordance with Article III. The term "Serial Bonds" means Bonds for which no sinking fund payments are provided. The term "Term Bonds" means Bonds which are payable on or before their specified maturity dates from sinking fund payments established for that purpose and calculated to retire such Bonds on or before their specified maturity dates. Bond Year The term "Bond Year" means the twelve-month period ending on June 1 of each year to which reference is made; provided that the first Bond Year shall commence on the date the 1994 Series A Bonds are originally delivered and shall end on June 1, 1994. Business Pav The term "Business Day" means any day other than a Saturday or Sunday or day upon which the Trustee is authorized by law to remain closed. Certificate of the Count The term "Certificate of the County" means an instrument in writing signed by the County Administrator of the County or his designee, or by a Deputy County Administrator of the County or by any other officer of the County duly authorized by the Board of Supervisors of the County in writing to the Trustee for that purpose. If and to the extent required by the provisions of Section 10.07, each Certificate of the County shall include the statements provided for in Section 10.07. Closing Date for the 1994 Series A Bonds The term "Closing Date" means the date on which the 1994 Series A Bonds are delivered to the Original Purchaser for the 1994 Series A Bonds. SM-23139.3 3 Code The term "Code" means the Internal Revenue Code of 1986, as amended. Corporate Trust Office Corporate Trust Office The term "Corporate Trust Office" means such corporate trust office of the Trustee as may be designated from time to time by written notice from the Trustee to the County, initially being San Francisco, California and Los Angeles, California; provided, however, that the Trustee may designate in writing to the County and the Owners such other office or agency from time to time for purposes of registration, transfer, exchange, payment or redemption of Bonds. Costs of Issuance The term "Costs of Issuance" means all items of expense directly or indirectly payable by or reimbursable to the County and related to the 1994 Series A Bonds, including, but not limited to, costs of preparation and reproduction of documents, costs of rating agencies and costs to provide information required by rating agencies, filing and recording fees, initial fees and charges of the Trustee, legal fees and charges, fees and disbursements of consultants and professionals, fees and expenses of the underwriter, fees and charges for preparation, execution and safekeeping of the 1994 Series A Bonds, and any other cost, charge or fee in connection with the original execution and delivery of the 1994 Series A Bonds. Costs of Issuance Fund The term "Costs of Issuance Fund" means the Costs of Issuance Fund established in Section 2.11(c) of this Trust Agreement. County The term "County" means the County of Contra Costa, a political subdivision and body corporate and politic of the State. Financial Newspaper The term "Financial Newspaper" means The Wall Street Journal or The Bond Buyer, or any other newspaper or journal printed in the English language, publishing financial news and selected by the Trustee, who shall be under no liability by reason of such selection. SF2-23139.3 4 Fiscal Year The term "Fiscal Year" means the twelve-month period terminating on June 30 of each year, or any other annual accounting period hereafter selected and designated by the County as its Fiscal Year in accordance with applicable law. Holder The term "Holder" means any person who shall be the registered owner of any Outstanding Bond. Independent Certified Public Accountant The term "Independent Certified Public Accountant" means any certified public accountant or firm of such accountants duly licensed and entitled to practice and practicing as such under the laws of the State or a comparable successor, appointed and paid by the County, and who, or each of whom -- (1) is in fact independent according to the Statement of Auditing Standards No. 1 and not under the domination of the County; (2) does not have a substantial financial interest, direct or indirect, in the operations of the County; and (3) is not connected with the County as a member, officer or employee of the County, but who may be regularly retained to audit the accounting records of and make reports thereon to the County. Information Services The term "Information Services" means Financial Information, Inc.'s "Daily Called Bond Service," 30 Montgomery Street, 10th Floor, Jersey City, New Jersey 17302, Attention: Editor; Kenny Information Services' "Called Bond Service," 55 Broad Street, 28th Floor, New York, New York 10004; Moody's Investors Service's "Municipal and Government," 99 Church Street, 8th Floor, New York, New York 10007, Attention: Municipal News Reports; and Standard & Poor's Corporation's "Called Bond Service," 25 Broadway, 3rd Floor, New York, New York 10004; or, in accordance with then current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to called bonds, or such services as the County may designate in a Certificate of the County delivered to the Trustee. SF2-23139.3 5 Interest Payment Date The term "Interest Payment Date" means a date on which interest is due on the Bonds, being June 1 and December 1 of each year to which reference is made, commencing on June 1, 1994. 1994 Debenture The term "1994 Debenture" means the Pension Obligation Debenture issued by the County on in favor of the Association in the principal amount of OQpinion of Counsel The term "Opinion of Counsel" means a written opinion of counsel of recognized national standing in the field of law relating to municipal bonds, appointed and paid by the County. Original Purchaser of the 1994 Series A Bonds The term "Original Purchaser of the 1994 Series A Bonds" means as original purchaser of the 1994 Series A Bonds. Outstanding The term "Outstanding," when used as of any particular time with reference to Bonds, means (subject to the provisions of Section 7.02) all Bonds except (1) Bonds theretofore cancelled by the Trustee or surrendered to the Trustee for cancellation; (2) Bonds paid or deemed to have been paid within the meaning of Section 9.01; and (3) Bonds in lieu of or in substitution for which other Bonds shall have been executed, issued and delivered by the County pursuant hereto. Permitted Investments The term "Permitted Investments" means any of the following to the extent permitted by the laws of the State: (1) United States Treasury notes, bonds, bills, or certificates of indebtedness, or obligations for which the faith and credit of the United States of America are pledged for the payment of principal and interest (including obligations SF2-23139.3 6 issued or held in book-entry form on the books of the Department of the Treasury of the United States of America and securities which represent an undivided interest in such direct obligations), and also any securities now or hereafter authorized, the timely payment of both the principal of and interest on which is guaranteed fully and directly by the full faith and credit of the United States of America; (2) Bonds or debentures of the Federal Home Loan Bank Board established under the Federal Home Loan Bank Act and bonds of any federal home loan bank established under said act; bonds, debentures, participation certificates or other obligations of the Government National Mortgage Association or the Federal National Mortgage Association established under the National Housing Act, as amended; (3) Demand deposits, time certificates of deposit or negotiable certificates of deposit issued by a state or nationally chartered bank or trust company, including the Trustee, or a state or national savings and loan association, provided that such certificates of deposit shall be (i) continuously and fully insured by the Federal Deposit Insurance Corporation or (ii) issued by any bank or trust company organized under the laws of any state of the United States, or any national banking association (including the Trustee), having a combined capital and surplus of at least $500,000,000, whose non-guaranteed senior debt is rated "A" or equivalent or better by the Rating Agencies and such certificates shall have maturities of six months or less; (4) Any repurchase agreement with any bank or trust company organized under the laws of any state of the United States (including the Trustee) or any national banking association or government bond dealer reporting to, trading with and recognized as a primary dealer by, the Federal Reserve Bank of New York, which agreement is secured at all times by collateral security described in clause (1) or (2) of this definition and in which the Trustee has a perfected security interest, and which collateral (a) is held by the Trustee or a third party agent, (b) is not subject to liens or claims of third parties, (c) has a market value determined as frequently and in an amount sufficient to satisfy the collateralization levels required by the Rating Agencies, and (d) failure to maintain the requisite collateral level will require the liquidation of the collateral; (5) Bankers' acceptances which are issued by a bank or trust company organized under the laws of any state of the United States or any national banking association (including the Trustee) rated "A" or equivalent or better by the Rating Agencies; provided, that such banker's acceptances may not exceed 270 days' maturity; (6) Commercial paper of "prime" quality of the highest ranking or of the highest letter and numerical rating as provided by the Rating Agencies, which commercial paper is limited to issuing corporations that are organized and operating within the United States of America and that have total assets in excess of five SF2-23139.3 7 hundred million dollars ($500,000,000) and that have an "A" or equivalent or higher rating for the issuer's debentures, other than commercial paper, as provided by the Rating Agencies; provided that purchases of eligible commercial paper may not exceed one hundred eighty (180) days' maturity nor represent more than ten percent (10%) of the outstanding commercial paper of an issuer corporation; (7) Bonds, notes, warrants or other evidence of indebtedness of any of the states of the United States or of any political subdivision or public agency thereof which are rated in the highest short-term or one of the two highest long-term rating categories by the Rating Agencies; (8) Government money market portfolios or money market funds restricted to obligations issued or guaranteed as to payment of principal and interest by the full faith and credit of the United States, which portfolios shall have an "AAA" or equivalent by the Rating Agencies, including funds for which First Interstate Bancorp, its affiliates or subsidiaries provide investment advisory or other management services; (9) Tax exempt securities rated "AAA" or equivalent by the Rating Agencies, for which the interest and principal has been provided by an escrow deposit which, in the opinion of an Independent Certified Public Accountant, is fully sufficient to pay the principal of and interest and redemption premium, if any, on such tax exempt securities at their stated maturity or redemption date; (10) Guaranteed investment contracts in a form approved by the Rating Agencies with entities the unsecured debt securities of which are rated in one of the two highest long-term rating categories by the Rating Agencies or the equivalent of such ratings by virtue of guarantees or insurance arrangements; (11) The pooled investment fund of the County of Contra Costa, California, which is administered in accordance with the investment policy of said County as established by the Treasurer/Tax Collector thereof, as permitted by Section 53601 of the Government Code of the State, copies of which policy are available upon written request to said Treasurer/Tax Collector; and (12) The Local Agency Investment Fund (as that term is defined in Section 16429.1 of the Government Code of the State, as such Section may be amended or recodified from time to time). Rating Agencies The term "Rating Agencies" means Moody's Investors Service, Inc. and Standard & Poor's Corporation, or, in the event that Moody's Investors Service, Inc. or Standard & Poor's Corporation no longer maintains a rating on the Bonds, any other nationally recognized bond rating agency then maintaining a rating on the Bonds, but, in each SF2-23139.3 8 instance, only so long as Moody's Investors Service, Inc., Standard & Poor's Corporation or other nationally recognized rating agency then maintains a rating on the Bonds. Record Date The term "Record Date" means, with respect to an Interest Payment Date, the fifteenth day of the month immediately preceding such Interest Payment Date. Representation Letter The term "Representation Letter" means the letter of representation dated the date of issuance of the 1994 Series A Bonds, to The Depository Trust Company, New York, New York, from the County and the Trustee relating to the 1994 Series A Bonds. Retirement Law The term "Retirement Law" means the County Employees Retirement Law of 1937, consisting of Division 4 of Title 3 of the Government Code of the State of California. Securities Depositories The term "Securities Depositories" means: The Depository Trust Company, 711 Stewart Avenue, Garden City, New. York 11530, Fax-(516) 227-4039 or 4190; Midwest Securities Trust Company, Capital Structures-Call Notification 440 South LaSalle Street, Chicago, Illinois 60605, Fax-(312) 663-2343; Philadelphia Depository Trust Company, Reorganization Division, 1900 Market Street, Philadelphia, Pennsylvania 19103, Attention: Bond Department, Fax-(215) 496-5058; or such other addresses and/or such other securities depositories as the County may designate to the Trustee. State The term "State" means the State of California. Supplemental Trust Agreement The term "Supplemental Trust Agreement" means any trust agreement then in full force and effect which has been duly executed and delivered by the County and the Trustee amendatory hereof or supplemental hereto; but only if and to the extent that such Supplemental Trust Agreement is specifically authorized hereunder. Trust Agreement The term "Trust Agreement" means this Trust Agreement, dated as of January 1, 1994, between the County and the Trustee, as originally executed and as it may SF2-23139.3 9 from time to time be amended or supplemented by all Supplemental Trust Agreements executed pursuant to the provisions hereof. Trustee The term "Trustee" means First Interstate Bank of California, or any other association or corporation which may at any time be substituted in its place as provided in Section 6.01. Written Request of the County The term "Written Request of the County" means an instrument in writing signed by the County Administrator of the County or his designee, or by a Deputy County Administrator of the County or by any other officer of the County duly authorized by the Board of Supervisors of the County in writing to the Trustee for that purpose. SECTION 1.02. Trust Agreement Constitutes Contract. In consideration of the acceptance of the Bonds by the Holders thereof, the Trust Agreement shall be deemed to be and shall constitute a contract among the County, the Trustee and the Holders from time to time of all Bonds authorized, executed, issued and delivered hereunder and then Outstanding to provide for the payment of the interest on and principal of and redemption premiums, if any, on all Bonds which may from time to time be authorized, executed, issued and delivered hereunder, subject to the agreements, conditions, covenants and provisions contained herein; and all agreements and covenants set forth herein to be performed by or on behalf of the County shall be for the equal and proportionate benefit, protection and security of all Holders of the Bonds without distinction, preference or priority as to security or otherwise of any Bonds over any other Bonds by reason of the number or date thereof or the time of authorization, sale, execution, issuance or delivery thereof or for any cause whatsoever, except as expressly provided herein or therein. ARTICLE lI ISSUANCE OF 1994 SERIES A BONDS; GENERAL BOND PROVISIONS SECTION 2.01. Authorization and Purpose of 1994 Series A Bonds. The County has reviewed all proceedings heretofore taken relative to the authorization of the 1994 Series A Bonds and has found, as a result of such review, and hereby finds and determines that all acts, conditions and things required by law to exist, to have happened and to have been performed precedent to and in the issuance of the 1994 Series A Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and that the County is now duly authorized, pursuant to each and every requirement of the Act, to issue the 1994 Series A Bonds in the form and manner and for the purpose provided herein and that the 1994 Series A Bonds shall be entitled to the benefit, protection and security of the provisions hereof. SM-23139.3 10 SECTION 2.02. Terms of the 1994 Series A Bonds. The 1994 Series A Bonds shall be designated "County of Contra Costa Pension Obligation Bonds, 1994 Series A" and shall be in the aggregate principal amount of dollars ($ ). The 1994 Series A Bonds shall be dated as of January 1, 1994, shall be issued only in fully registered form in denominations of five thousand dollars ($5,000) or any integral multiple of five thousand dollars ($5,000) (not exceeding the principal amount of 1994 Series A Bonds maturing at any one time), and shall mature on the dates and in the principal amounts and bear interest at the rates as set forth in the following.schedule: Maturity Date Principal Interest June 1 Amount Rate The 1994 Series A Bonds shall bear interest at the rates (based on a 360-day year of twelve 30-day months) set forth above, payable on June 1, 1994, and semiannually thereafter on December 1 and June 1 in each year. The 1994 Series A Bonds shall bear interest from the interest payment date next preceding the date of authentication thereof, unless such date of authentication is an Interest Payment Date or during the period from the sixteenth day of the month preceding an Interest Payment Date to such interest payment date, in which event they shall bear interest from such Interest Payment Date, or unless such date of authentication is prior to the first Record Date, in which event they shall bear interest from January 1, 1994; provided, however, that if at the time of authentication of any 1994 Series A Bond interest is then in default on the Outstanding 1994 Series A Bonds, such 1994 Series A Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment on the Outstanding 1994 Series A Bonds. Payment of interest on the 1994 Series A Bonds due on or before the maturity or prior redemption thereof shall be made to the person whose name appears in the 1994 Series A Bonds registration books kept by the Trustee pursuant to Section 2.08 as the registered owner thereof as of the close of business on the Record Date for an interest payment date, whether or not such day is a Business Day, such interest to be paid by check mailed on the Interest Payment Date by first-class mail to such registered owner at the address as it appears in such books; provided that upon the written request of a Holder of $1,000,000 or more in aggregate principal amount of Bonds received by the Trustee prior to the applicable Record Sn-23139.3 1 1 Date, interest shall be paid by wire transfer in immediately available funds. Any such written request shall remain in effect until rescinded in writing by the Holder. The principal of the 1994 Series A Bonds shall be payable in lawful money of the United States of America at the Corporate Trust Office of the Trustee. Payment of the principal of the 1994 Series A Bonds shall be made upon the surrender thereof at maturity or on redemption prior to maturity at the Corporate Trust Office of the Trustee. The obligations of the County under the Bonds, including the obligation to make all payments of interest and principal when due, are obligations of the County imposed by law and are absolute and unconditional, without any right of set-off or counterclaim. The Bonds do not constitute an obligation of the County for which the County is obligated to levy or pledge any form of taxation. Neither the Bonds nor the obligation of the County to make payments on the Bonds constitute an indebtedness of the County, the State of California, or any of its political subdivisions within the meaning of any constitutional or statutory debt limitation or restriction. Pursuant to Section 31584 of the County Employees Retirement Law of 1937, the Board of Supervisors of the County is obligated to make appropriations to pay the unfunded accrued actuarial liability which is evidenced by the Bonds and requires the Auditor of the County to transfer from any money available in any fund in the County treasury the sums specified if the Board of Supervisors fails to make such appropriation. SECTION 2.03. Redemption of 1994 Series A Bonds. (a) Optional Redemption. The 1994 Series A Bonds maturing on and after June 1 are subject to redemption prior to their respective stated maturities at the option of the County as a whole on any date, or in part (in such maturities as are designated by the County to the Trustee) on any Interest Payment Date on or after June 1, , at the following redemption prices (expressed as percentages of the principal amount of 1994 Series A Bonds called for redemption), together with accrued interest to the date fixed for redemption: Redemption Period (dates inclusive) Redemption Price June 1, through May 31, % June 1, through May 31, June 1, and thereafter (b) Mandatory Sinking Fund Redemption. The 1994 Series A Bonds maturing on June 1, _, upon notice as hereinafter provided, shall also be subject to mandatory sinking fund redemption prior to maturity, in part on June 1 of each year on and after June 1, _, by lot, from mandatory sinking account payments in the amounts set forth below at a redemption price equal to the sum of the principal amount thereof, without premium, plus accrued interest thereon to the redemption date. SF2-23139.3 12 Mandatory Sinking Account Payment Date Mandatory Sinking June 1 Account Payment (c) Selection of Bonds for Redemption. If less than all Outstanding Bonds maturing by their terms on any one date are to be redeemed at any one time, the Trustee shall select the Bonds of such maturity date to be redeemed in any manner that it deems appropriate and fair and shall promptly notify the County in writing of the numbers of the Bonds so selected for redemption. For purposes of such selection, Bonds shall be deemed to be composed of$5,000 multiples and any such multiple may be separately redeemed. (d) Notice of Redemption. If the County elects to redeem Bonds pursuant to Section 2.03(a), it shall notify the Trustee of the redemption date and the principal amount of Bonds to be redeemed at least 45 days before the redemption date. The Trustee may, at its option, waive such notice or accept notice at a later date. Notice of redemption shall be mailed by first-class mail by the Trustee, not less than thirty (30) nor more than sixty (60) days prior to the redemption date to (i) the respective Holders of the Bonds designated for redemption at their addresses appearing on the registration books of the Trustee, (ii) the Securities Depositories and (iii) one or more Information Services. Notice of redemption to the Securities Depositories and the Information Services shall be given by registered mail or overnight delivery or facsimile transmission. Each notice of redemption shall state the date of such notice, the redemption price, if any, (including the name and appropriate address of the Trustee), the CUSIP number (if any) of the maturity or maturities, and, if less than all of any such maturity is to be redeemed, the distinctive certificate numbers of the Bonds of such maturity, to be redeemed and, in the case of Bonds to be redeemed in part only, the respective portions of the principal amount thereof to be redeemed. Each such notice shall also state that on said date there will become due and payable on each of said Bonds the redemption price, if any, thereof and in the case of a Bond to be redeemed in part only, the specified portion of the principal amount thereof to be redeemed, together with interest accrued thereon to the redemption date, and that from and after such redemption date interest thereon shall cease to accrue, and shall require that such Bonds be then surrendered at the address of the Trustee specified in the redemption notice. Failure to receive such notice or any defect therein shall not invalidate any of the proceedings taken in connection with such redemption. In the event of redemption of Bonds (other than sinking fund redemptions), the Trustee shall mail a notice of redemption upon receipt of a Written Request of the County but only after the County shall file a Certificate of the County with the Trustee that on or before the date set for redemption, the County shall have deposited with or otherwise made SF2-23139.3 13 available to the Trustee for deposit in the Principal Account the money required for payment of the redemption price, including accrued interest, of all Bonds then to be called for redemption (or the Trustee determines that money will be deposited with or otherwise made available to it in sufficient time for such purpose), together with the estimated expense of giving such notice. If notice of redemption has been duly given as aforesaid and money for the payment of the redemption price of the Bonds called for redemption is held by the Trustee, then on the redemption date designated in such notice Bonds so called for redemption shall become due and payable, and from and after the date so designated interest on such Bonds shall cease to accrue, and the Holders of such Bonds shall have no rights in respect thereof except to receive payment of the redemption price thereof. r All Bonds redeemed pursuant to the provisions of this section shall be cancelled by the Trustee and shall be destroyed with a certificate of destruction furnished to the County and shall not be reissued. The County agrees to reimburse the Trustee for costs incurred in connection with the microfilming or other permanent record relating thereto. SECTION 2.04. Form of Bonds. The Bonds and the authentication endorsement and assignment to appear thereon shall be substantially in the form set forth in Exhibit A hereto attached and by this reference herein incorporated (provided that on the face of each Bond that is not registered pursuant to Section 2.13 at the place where the portion of the form set forth below appears on the reverse side of such Bond, there shall be inserted the following sentence: REFERENCE IS HEREBY MADE TO THE FURTHER PROVISIONS OF THIS BOND SET FORTH ON THE REVERSE HEREOF, WHICH FURTHER PROVISIONS SHALL, FOR ALL PURPOSES, HAVE THE SAME EFFECT AS IF SET FORTH AT THIS PLACE). SECTION 2.05. Execution of Bonds. The Chair of the Board of Supervisors of the County is hereby authorized and directed to execute each of the Bonds on behalf of the County and the Clerk of the Board of Supervisors of the County is hereby authorized and directed to countersign each of the Bonds on behalf of the County. The signatures of such Chair and Clerk may be by printed, lithographed, engraved or otherwise reproduced by facsimile reproduction. In case any officer whose signature appears on the Bonds shall cease to be such officer before the delivery of the Bonds to the purchaser thereof, such signature shall nevertheless be valid and sufficient for all purposes as if such officer had remained in office until such delivery of the Bonds. Only those Bonds bearing thereon a certificate of authentication in the form hereinbefore recited, executed manually and dated by the Trustee, shall be entitled to any benefit, protection or security hereunder or be valid or obligatory for any purpose, and such certificate of the Trustee shall be conclusive evidence that the Bonds so authenticated have been duly authorized, executed, issued and delivered hereunder and are entitled to the benefit, protection and security hereof. SF2-23139.3 14 SECTION 2.06. Transfer and Payment of Bonds. Any Bond may, in accordance with its terms, be transferred in the books required to be kept pursuant to the provisions of Section 2.08 by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bonds for cancellation at the Corporate Trustee Office of the Trustee, accompanied by delivery of a duly executed written instrument of transfer in a form acceptable to the Trustee. Whenever any Bond or Bonds shall be surrendered for transfer, the County shall execute and the Trustee shall authenticate and deliver to the transferee a new Bond or Bonds of the same series and maturity for a like aggregate principal amount. The cost of printing Bonds and any services rendered or expenses incurred by the Trustee in connection with any transfer shall be paid by the County. The Trustee shall require the payment by the Holder requesting such transfer of any tax or other governmental charge required to be paid with respect to such transfer as a condition precedent to the exercise of such privilege. The County and the Trustee may deem and treat the registered owner of any Bond as the absolute owner of such Bond for the purpose of receiving payment thereof and for all other purposes, whether such Bonds shall be overdue or not, and neither the County nor the Trustee shall be affected by any notice or knowledge to the contrary; and payment of the interest on and principal of and redemption premium, if any, on such Bonds shall be made only to such registered owner, which payments shall be valid and effectual to satisfy and discharge liability on such Bonds to the extent of the sum or sums so paid. The Trustee shall not be required to register the transfer of or exchange any Bond which has been selected for redemption in whole or in part, from and after the day of mailing of a notice of redemption of such Bond selected for redemption in whole or in part as provided in Section 2.03. SECTION 2.07. Exchange of Bonds. Bonds may be exchanged at the Corporate Trust Office of the Trustee for a like aggregate principal amount of Bonds of the same series and maturity of other authorized denominations. The cost of printing Bonds and any services rendered or expenses incurred by the Trustee in connection with any exchange shall be paid by the County. The Trustee shall require the payment by the Holder requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange as a condition precedent to the exercise of such privilege. The Trustee shall not be required to exchange any Bond which has been selected for redemption in whole or in part, from and after the day of mailing of a notice of redemption of such Bond selected for redemption in whole or in part as provided in Section 2.03. SECTION 2.08. Bond Registration Books. The Trustee will keep at its Corporate Trust Office sufficient books for the registration and transfer of the Bonds which shall during normal business hours be open to inspection by the County, and upon presentation for such purpose the Trustee shall, under such reasonable regulations as it may prescribe, register or transfer the Bonds in such books as hereinabove provided. SF2-23139.3 15 SECTION 2.09. Mutilated, Destroyed. Stolen or Lost Bonds. If any Bond shall become mutilated the Trustee at the expense of the Holder shall thereupon authenticate and deliver, a new Bond of like tenor and amount in exchange and substitution for the Bond so mutilated, but only upon surrender to the Trustee of the Bond so mutilated. Every mutilated Bond so surrendered to the Trustee shall be cancelled. If any Bond shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the Trustee and, if such evidence be satisfactory to the Trustee and indemnity satisfactory to the Trustee shall be given, the Trustee, at the expense of the Holder, shall thereupon authenticate and deliver, a new Bond of like tenor in lieu of and in substitution for the Bond so lost, destroyed or stolen. The Trustee may require payment of a reasonable sum for each new Bond issued under this Section 2.09 and of the expenses which may be incurred by the County and the Trustee in the premises. Any Bond issued under the provisions of this Section in lieu of any Bond alleged to be lost, destroyed or stolen shall be equally and proportionately entitled to the benefits of this Trust Agreement with all other Bonds of the same series secured by this Trust Agreement. Neither the County nor the Trustee shall be required to treat both the original Bond and any replacement Bond as being Outstanding for the purpose of determining the principal amount of Bonds which may be issued hereunder or for the purpose of determining any percentage of Bonds Outstanding hereunder, but both the original and replacement Bond shall be treated as one and the same. SECTION 2.10. TemporM Bonds. The Bonds issued under this Trust Agreement may be initially issued in temporary form exchangeable for definitive Bonds when ready for delivery. The temporary Bonds may be printed, lithographed or typewritten, shall be of such denominations as may be determined by the County, shall be in fully registered form and may contain such reference to any of the provisions of this Trust Agreement as may be appropriate. Every temporary Bond shall be executed and authenticated as authorized by the County, in accordance with the terms of the Act. If the County issues temporary Bonds it will execute and furnish definitive Bonds without delay and thereupon the temporary Bonds may be surrendered, for cancellation, in exchange therefor at the Corporate Trust Office of the Trustee, and the Trustee shall deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of authorized denominations. Until so exchanged, the temporary Bonds shall be entitled to the same benefits under this Trust Agreement as definitive Bonds delivered hereunder. SECTION 2.11. Procedure for the Issuance of 1994 Series A Bonds: Application of 1994 Series A Bond Proceeds. At any time after the sale of the 1994 Series A Bonds in accordance with the Act, the County shall execute the 1994 Series A Bonds for issuance hereunder and shall deliver them to the Trustee, and thereupon the 1994 Series A Bonds shall be authenticated and delivered by the Trustee to the purchaser thereof upon the Written Request of the County and upon receipt of payment therefor from the purchaser thereof. Upon receipt of payment for the 1994 Series A Bonds from the purchaser thereof, the Trustee shall set aside and deposit the proceeds received from such sale in the following SF2-23139.3 16 respective accounts or funds or with the following respective persons, in the following order of priority: (a) The Trustee shall deposit in the Interest Account established within the Bond Fund pursuant to Section 4.02 hereof the accrued interest received by the Trustee upon the delivery of the 1994 Series A Bonds in the amount of $ (b) The Trustee shall deposit the remainder of the 1994 Series A Bonds proceeds in the Refunding Fund, which fund is hereby established. On the Closing Date for the 1994 Series A Bonds, the Trustee shall promptly take all actions required to withdraw from the Refunding Fund an amount equal to the principal amount of the 1994 Debenture, plus accrued interest, if any, to the date of refunding and shall transfer such amount to the Board of Retirement. (c) The Trustee shall deposit $ in the Costs of Issuance Fund, which fund is hereby created and which fund the County hereby agrees to maintain with the Trustee until June 1, 1994. All money in the Costs of Issuance Fund shall be used and withdrawn by the County to pay the Costs of Issuance of the 1994 Series A Bonds upon receipt of a Written Request of the County filed with the Trustee, each of which shall be sequentially numbered and shall state the person to whom payment is to be made, the amount to be paid, the purpose for which the obligation was incurred and that such payment is a proper charge against said fund. On June 1, 1994 or upon the earlier Written Request of the County, any remaining balance in the Costs of Issuance Fund shall be transferred to the Interest Account. SECTION 2.12. Validity of Bonds. The recital contained in the Bonds that the same are issued pursuant to the Act and pursuant hereto shall be conclusive evidence of their validity and of the regularity of their issuance, and all Bonds shall be incontestable from and after their issuance. The Bonds shall be deemed to be issued, within the meaning hereof, whenever the definitive Bonds (or any temporary Bonds exchangeable therefor) shall have been delivered to the purchaser thereof and the proceeds of sale thereof received. - SECTION 2.13. dial Covenants as to Book-Entry Only System for 1994 Series A Bonds. (a) Except as otherwise provided in subsections (b) and (c) of this Section 2.13, all of the 1994 Series A Bonds initially issued shall be registered in the name of Cede & Co., as nominee for The Depository Trust Company, New York, New York ("DTC"), or such other nominee as DTC shall request pursuant to the Representation Letter. Payment of the interest on any 1994 Series A Bond registered in the name of Cede & Co. shall be made on each interest payment date for such 1994 Series A Bonds to the account, in the manner and at the address indicated in or pursuant to the Representation Letter. (b) The 1994 Series A Bonds initially shall be issued in the form of a single authenticated fully registered bond for each stated maturity of such 1994 Series A Bonds, representing the aggregate principal amount of the 1994 Series A Bonds of such maturity. Upon initial issuance, the ownership of all such 1994 Series A Bonds shall be SF2-23139.3 17 registered in the registration records maintained by the Trustee pursuant to Section 2.08 hereof in the name of Cede & Co., as nominee of DTC, or such other nominee as DTC shall request pursuant to the Representation Letter. The Trustee, the County and any paying agent may treat DTC (or its nominee) as the sole and exclusive owner of the 1994 Series A Bonds registered in its name for the purposes of payment of the principal or redemption price of and interest on such 1994 Series A Bonds, selecting the 1994 Series A Bonds or portions thereof to be redeemed, giving any notice permitted or required to be given to Bondholders hereunder, registering the transfer of 1994 Series A Bonds, obtaining any consent or other action to be taken by Bondholders of the 1994 Series A Bonds and for all other purposes whatsoever; and neither the Trustee nor the County or any paying agent shall be affected by any notice to the contrary. Neither the Trustee nor the County or any paying agent shall have any responsibility or obligation to any Participant (which shall mean, for purposes of this Section 2.13, securities brokers and dealers, banks, trust companies, clearing corporations and other entities, some of whom directly or indirectly own DTC), any person claiming a beneficial ownership interest in the 1994 Series A Bonds under or through DTC or any Participant, or any other person which is not shown on the registration records as being a Bondholder, with respect to (i) the accuracy of any records maintained by DTC or any Participant, (ii) the payment by DTC or any Participant of any amount in respect of the principal or redemption price of or interest on the 1994 Series A Bonds, (iii) any notice which is permitted or required to be given to Holders of 1994 Series A Bonds hereunder, (iv) the selection by DTC or any Participant of any person to receive payment in the event of a partial redemption of the 1994 Series A Bonds, or (v) any consent given or other action taken by DTC as Holder of 1994 Series A Bonds. The Trustee shall pay all principal of and premium, if any, and interest on the 1994 Series A Bonds only at the times, to the accounts, at the addresses and otherwise in accordance with the Representation Letter, and all such payments shall be valid and effective to satisfy fully and discharge the County's obligations with respect to the principal of and premium, if any, and interest on the 1994 Series A Bonds to the extent of the sum or sums so paid. Upon delivery by DTC to the Trustee of written notice to the effect that DTC has determined to substitute a new nominee in place of its then existing nominee, the 1994 Series A Bonds will be transferable to such new nominee in accordance with subsection (f) of this Section 2.13. (c) In the event that the County determines that it is in the best interests of the beneficial owners of the 1994 Series A Bonds that they be able to obtain bond certificates, the Trustee shall, upon the written instruction of the County, so notify DTC, whereupon DTC shall notify the Participants of the availability through DTC of bond certificates. In such event, the 1994 Series A Bonds will be transferable in accordance with subsection (f) of this Section 2.13. DTC may determine to discontinue providing its services with respect to the 1994 Series A Bonds at any time by giving written notice of such discontinuance to the County or the Trustee and discharging its responsibilities with respect thereto under applicable law. In such event, the 1994 Series A Bonds will be transferable in accordance with subsection (f) of this Section 2.13. Whenever DTC requests the County and the Trustee to do so, the Trustee and the County will cooperate with DTC in taking appropriate action after reasonable notice to arrange for another securities depository to maintain custody of all certificates evidencing the 1994 Series A Bonds then Outstanding. In SF2-23139.3 18 such event, the 1994 Series A Bonds will be transferable to such securities depository in accordance with subsection (f) of this Section 2.13, and thereafter, all references in this Trust Agreement to DTC or its nominee shall be.deemed to refer to such successor securities depository and its nominee, as appropriate. (d) Notwithstanding any other provision of this Trust Agreement to the contrary, so long as all 1994 Series A Bonds Outstanding are registered in the name of any nominee of DTC, all payments with respect to the principal of and premium, if any, and interest on each such 1994 Series A Bond and all notices with respect to each such 1994 Series A Bond shall be made and given, respectively, to DTC as provided in the Representation Letter. (e) The Trustee is hereby authorized and requested to execute and deliver the Representation Letter and, in connection with any successor nominee for DTC or any successor depository, enter into comparable arrangements, and shall have the same rights with respect to its actions thereunder as it has with respect to its actions under this Trust Agreement. (f) In the event that any transfer or exchange of 1994 Series A Bonds is authorized under subsection (b) or (c) of this Section 2.13, such transfer or exchange shall be accomplished upon receipt by the Trustee from the registered owner thereof of the 1994 Series A Bonds to be transferred or exchanged and appropriate instruments of transfer to the permitted transferee, all in accordance with the applicable provisions of Sections 2.06 and 2.07 hereof. In the event 1994 Series A Bond certificates are issued to Holders other than Cede & Co., its successor as nominee for DTC as holder of all the 1994 Series A Bonds, another securities depository as holder of all the 1994 Series A Bonds, or the nominee of such successor securities depository, the provisions of Sections 2.06 and 2.07 hereof shall also apply to, among other things, the registration, exchange and transfer of the 1994 Series A Bonds and the method of payment of principal of, premium, if any, and interest on the 1994 Series A Bonds. ARTICLE III ISSUANCE OF ADDITIONAL BONDS SECTION 3.01. Conditions for the Issuance of Additional Bonds. The County may at any time issue Additional Bonds on a parity with the 1994 Series A Bonds, but only subject to the following specific conditions, which are hereby made conditions precedent to the issuance of any such Additional Bonds: (a) The County shall be in compliance with all agreements and covenants contained herein. SF2-23139.3 19 (b) The issuance of such Additional Bonds shall have been authorized pursuant to the Act and shall have been provided for by a Supplemental Trust Agreement which shall specify the following: (1) The purpose for which such Additional Bonds are to be issued; provided that such Additional Bonds shall be applied solely for (i) the purpose of satisfying any obligation to make payments to the Association pursuant to the Retirement Law relating to pension benefits accruing to the Association's members, and/or for payment of all costs incidental to or connected with the issuance of Additional Bonds for such purpose, and/or (ii) the purpose of refunding any Bonds then Outstanding, including payment of all costs incidental to or connected with such refunding; (2) The authorized principal amount and designation of such Additional Bonds; (3) The date and the maturity dates of and the sinking fund payment dates, if any, for such Additional Bonds; (4) The interest payment dates for such Additional Bonds; (5) The denomination or denominations of and method of numbering such Additional Bonds; (6) The redemption premiums, if any, and the redemption terms, if any, for such Additional Bonds; (7) The amount, if any, to be deposited from the proceeds of sale of such Additional Bonds in the Interest Account hereinafter referred to; and (8) Such other provisions (including the requirements of a book-entry Bond registration system, if any) as are necessary or appropriate and not inconsistent herewith. SECTION 3.02. Procedure for the Issuance of Additional Bonds. At any time after the sale of any Additional Bonds in accordance with the Act, the County shall execute such Additional Bonds for issuance hereunder and shall deliver them to the Trustee, and thereupon such Additional Bonds shall be delivered by the Trustee to the purchaser thereof upon the Written Request of the County, but only upon receipt by the Trustee of the following documents or money or securities, all of such documents dated or certified, as the case may be, as of the date of delivery of such Additional Bonds by the Trustee: (a) An executed copy of the Supplemental Trust Agreement authorizing the issuance of such Additional Bonds; SF2-23139.3 20 (b) A Written Request of the County as to the delivery of such Additional Bonds; (c) An Opinion of Counsel to the effect that (1) the County has executed and delivered the Supplemental Trust Agreement, and the Supplemental Trust Agreement is valid and binding upon the County and (2) such Additional Bonds are valid and binding obligations of the County entitled to the benefits of the Act and hereof, and such Additional Bonds have been duly and validly issued in accordance with the Act and herewith; (d) A Certificate of the County containing such statements as may be reasonably necessary to show compliance with the conditions for the issuance of such Additional Bonds contained herein; (e) Such further documents, money or securities as are required by the provisions of the Supplemental Trust Agreement providing for the issuance of such Additional Bonds. ARTICLE IV FUNDS AND ACCOUNTS SECTION 4.01. Bond Fund; Deposits to Bond Fund. (a) The 1994 Debenture provides that the County is obligated to prepay each fiscal year's obligations within thirty days of the commencement of such fiscal year. In order to meet the County's obligations under Section 31453.5 of the Retirement Law, the County shall deposit or cause to be deposited with the Trustee the amount of the County's obligations on the Bonds for such fiscal year within thirty days of the commencement of each fiscal year; provided that the payment due June 1, 1994 shall be deposited no later than 1994. (b) All amounts payable by the County hereunder shall be promptly deposited by the Trustee upon receipt thereof in a special fund designated as the "Bond Fund" which fund is hereby created and shall be held in trust by the Trustee. SECTION 4.02. Allocation of Moneys in Bond Fund. At least one (1) Business Day prior to each Interest Payment Date or date fixed for redemption of Bonds, the Trustee shall transfer from the Bond Fund, in immediately available funds, for deposit into the following respective accounts (each of which is hereby created and which the Trustee shall maintain in trust separate and distinct from the other funds and accounts established hereunder), the following amounts in the following order of priority, the requirements of each such account (including the making up of any deficiencies in any such account resulting SF2-23139.3 21 from lack of funds sufficient to make any earlier required deposit) at the time of deposit to be satisfied before any deposit is made to any account subsequent in priority: (a) Interest Account, (b) Principal Account, and (c) Surplus Account. All money in each of such accounts shall be held in trust by the Trustee and shall be applied, used and withdrawn only for the purposes hereinafter authorized in this section. (a) Interest Account. On each June 1 and December 1, commencing on June 1, 1994, the Trustee shall set aside from the Bond Fund and deposit in the Interest Account that amount of money which is equal to the amount of interest becoming due and payable on all Outstanding Bonds on such June 1 or December 1, as the case may be. No deposit need be made in the Interest Account if the amount contained therein is at least equal to the aggregate amount of interest becoming due and payable on all Outstanding Bonds on such interest payment date. All money in the Interest Account shall be used and withdrawn by the Trustee solely for the purpose of paying the interest on the Bonds as it shall become due and payable (including accrued interest on any Bonds purchased or redeemed prior to maturity). (b) Principal Account. On each June 1, the Trustee shall set aside from the Bond Fund and deposit in the Principal Account an amount of money equal to the amount of all sinking fund payments required to be made on such June 1 into the respective sinking fund accounts for all Outstanding Term Bonds and the principal amount of all Outstanding Serial Bonds maturing on such June 1. No deposit need be made in the Principal Account if the amount contained therein is at least equal to the aggregate amount of the principal of all Outstanding Serial Bonds maturing by their terms on such June 1 plus the aggregate amount of all sinking fund payments required to be made on such June 1 for all Outstanding Term Bonds. The Trustee shall establish and maintain within the Principal Account a separate subaccount for the Term Bonds of each series and maturity, designated as the Sinking Account" (the "Sinking Account"), inserting therein the series and maturity (if more than one such account is established for such series) designation of such Bonds. With respect to each Sinking Account, on each mandatory sinking account payment date established for such Sinking Account, the Trustee shall apply the mandatory sinking account payment required on that date to the redemption (or payment at maturity, as the case may be) of Term Bonds of the series and maturity for which such Sinking Account was established, upon the notice and in the manner provided in Article II; provided that, at any time prior to giving SF2-23139.3 22 such notice of such redemption, the Trustee may upon the Written Request of the County, apply moneys in such Sinking Account to the purchase for cancellation of Term Bonds of such series and maturity at public or private sale, as and when and at such prices (including brokerage and other charges, but excluding accrued interest, which is payable from the Interest Account), as may be directed by the County, except that the purchase price (excluding accrued interest) shall not exceed the redemption price that would be payable for such Bonds upon redemption by application of such Mandatory Sinking Account Payment. If, during the twelve-month period immediately preceding said mandatory sinking account payment date, the Trustee has purchased Term Bonds of such series and maturity with moneys in such Sinking Account, such Bonds so purchased shall be applied, to the extent of the full principal amount thereof to reduce said mandatory sinking account payment. All money in the Principal Account shall be used and withdrawn by the Trustee solely for the purpose of paying the principal of the Bonds as they shall become due and payable, whether at maturity or redemption, except that any money in any sinking fund account shall be used and withdrawn by the Trustee only to purchase or to redeem or to pay Term Bonds for which such sinking fund account was created. The Trustee shall establish and maintain within the Principal Account separate accounts for the Term Bonds maturing on June 1, _, designated as the — Term Bonds Sinking Account. Subject to the terms and conditions set forth in this Section and Section 2.03(b), the Term Bonds maturing on June 1, _ shall be redeemed (or paid at maturity, as the case may be) by application of Mandatory Sinking Account Payments in the amounts and upon the dates hereby established for the Term Bonds Sinking Account, as follows: Term Bonds Sinking Account Mandatory Sinking Account Mandatory Sinking Payment Date (Lune 1) Account Payments * *maturity (c) Surplus Account. Following the deposits set forth above, any moneys remaining in the Bond Fund shall be deposited by the Trustee in the Surplus Account. SF2-23139.3 23 Moneys deposited in the Surplus Account shall be transferred by the Trustee to or upon the order of the County, as specified in a Written Request of the County, provided all of the County's obligations under this Trust Agreement are then otherwise satisfied. SECTION 4.03. Deposit and Investments of Money in Accounts and Funds. All money held by the Trustee in any of the accounts or funds established pursuant hereto shall be invested in Permitted Investments at the Written Request of the County filed with the Trustee at least two Business Days in advance of the making of such investment. If no Written Request of the County is received, the Trustee shall invest funds held by it in Permitted Investments described in clause 8 of the definition thereof. Such investments shall, as nearly as practicable, mature on or before the dates on which such money is anticipated to be needed for disbursement hereunder. All interest or profits received on any money so invested shall be deposited in the Bond Fund. The Trustee shall have no liability or responsibility for any loss resulting from any investment made in accordance with the provisions of this Article IV, except for any loss due to the negligence or willful misconduct of the Trustee. ARTICLE V COVENANTS OF THE COUNTY SECTION 5.01. Punctual Payment and Performance. The County will punctually pay the interest on and the principal of and redemption premiums, if any, to become due,on every Bond issued hereunder in strict conformity with the terms hereof and of the Bonds, and will faithfully observe and perform all the agreements and covenants to be observed or performed by the County contained herein and in the Bonds. SECTION 5.02. Extension of Payment of Bonds. The County shall not directly or indirectly extend or assent to the extension of the maturity of any of the Bonds or the time of payment of any claims for interest by the purchase of such Bonds or by any other arrangement, and in case the maturity of any of the Bonds or the time of payment of any such claims for interest shall be extended, such Bonds or claims for interest shall not be entitled, in case of any default hereunder, to the benefits of this Trust Agreement, except subject to the prior payment in full of the principal of all of the Bonds then Outstanding and of all claims for interest thereon which shall not have been so extended. Nothing in this Section shall be deemed to limit the right of the County to issue Bonds for the purpose of refunding any Outstanding Bonds, and such issuance shall not be deemed to constitute an extension of maturity of the Bonds. SECTION 5.03. Additional Debt. The County expressly reserves the right to enter into one or more other agreements or indentures for any of its corporate purposes, and reserves the right to issue other obligations for such purposes. SF2-23139.3 24 SECTION 5.04. Power to Issue Bonds. The County is duly authorized pursuant to law to issue the Bonds and to enter into this Trust Agreement. The Bonds and the provisions of this Trust Agreement are the legal, valid and binding obligations of the County in accordance with their terms. The Bonds constitute obligations imposed by law. In the event the County fails to deposit with the Trustee the amounts required to pay principal of, premium, if any, and interest on the Bonds by an Interest Payment Date, in accordance with Section 31584 of the Retirement Law, the County Auditor shall forthwith transfer funds from the County Treasury to the Trustee to the extent necessary to pay the principal of, premium, if any, and interest coming due on the Bonds on such Interest Payment Date. SECTION 5.05. LReservedl. SECTION 5.06. Accounting Records and Reports. The County will keep or cause to be kept proper books of record and accounts in which complete and correct entries shall be made of all transactions relating to the receipts, disbursements, allocation and application of moneys on deposit in the funds and accounts established hereunder, and such books shall be available for inspection by the Trustee, at reasonable hours and under reasonable conditions. Not more than one hundred eighty (180) days after the close of each Fiscal Year, the County shall furnish or cause to be furnished to the Trustee a complete financial statement covering receipts, disbursements, allocation and application of moneys on deposit in the funds and accounts established hereunder for such Fiscal Year. SECTION 5.07. Prosecution and Defense of Suits. The County will defend against every suit, action or proceeding at any time brought against the Trustee upon any claim to the extent involving the failure of the County to fulfill its obligations hereunder; provided that the Trustee or any affected Holder at its election may appear in and defend any such suit, action or proceeding. The County, to the extent permitted by law, will indemnify and hold harmless the Trustee against any and all liability claimed or asserted by any person to the extent arising out of such failure by the County, and will indemnify and hold harmless the Trustee against any attorney's fees or other expenses which it may incur in connection with any litigation to which it may become a party by reason of its actions hereunder, except for any loss, cost, damage or expense resulting from the active or passive negligence, willful misconduct or breach of duty by the Trustee. Notwithstanding any contrary provision hereof, this covenant shall remain in full force and effect even though all Bonds secured hereby may have been fully paid and satisfied. SECTION 5.08. Further Assurances. Whenever and so often as reasonably requested to do so by the Trustee or any Holder, the County will promptly execute and deliver or cause to be executed and delivered all such other and further assurances, documents or instruments, and promptly do or cause to be done all such other and further things as may be necessary or reasonably required in order to further and more fully vest in the Holders all rights, interests, powers, benefits, privileges and advantages conferred or intended to be conferred upon them hereby. SF2-23139.3 25 SECTION 5.09. Waiver of Laws. The County shall not at any time insist upon or plead in any manner whatsoever, or claim or take the benefit or advantage of, any stay or extension law now or at any time hereafter in force that may affect the covenants and agreements contained in this Trust Agreement or in the Bonds, and all benefit or advantage of any such law or laws is hereby expressly waived by the County to the extent permitted by law. ARTICLE VI THE TRUSTEE SECTION 6.01. The Trustee. First Interstate Bank of California shall serve as the Trustee for the Bonds for the purpose of receiving all money which the County is required to deposit with the Trustee hereunder and for the purpose of allocating, applying and using such money as provided herein and for the purpose of paying the interest on and principal of and redemption premiums, if any, on the Bonds presented for payment at the Corporate Trust Office of the Trustee with the rights and obligations provided herein. The County agrees that it will at all times maintain a Trustee having a corporate trust office in Los Angeles or San Francisco, California. The County may at any time, unless there exists any event of default as defined in Section 8.01, remove the Trustee initially appointed and any successor thereto and may appoint a successor or successors thereto by an instrument in writing; provided that any such successor shall be a bank or trust company doing business and having a corporate trust office in Los Angeles or San Francisco, California, having a combined capital (exclusive of borrowed capital) and surplus of at least one fifty million dollars ($50,000,000) and subject to supervision or examination by federal or state authority. If such bank or trust company publishes a report of condition at least annually, pursuant to law or to the requirements of any supervising or examining authority above referred to, then for the purpose of this section the combined capital and surplus of such bank or trust company shall be deemed to be its combined capital and surplus as set forth in its most recent report of condition so published. The Trustee may at any time resign by giving written notice of such resignation to the County and by mailing to the Holders notice of such resignation. Upon receiving such notice of resignation, the County shall promptly appoint a successor Trustee by an instrument in writing. Any removal or resignation of a Trustee and appointment of a successor Trustee shall become effective only upon the acceptance of appointment by the successor Trustee. If, within thirty (30) days after notice of the removal or resignation of the Trustee no successor Trustee shall have been appointed and shall have accepted such appointment, the removed or resigning Trustee may petition any court of competent jurisdiction for the appointment of a successor Trustee, which court may thereupon, after such notice, if any, as it may deem proper and prescribe and as may be required by law, appoint a successor Trustee having the qualifications required hereby. SF2-23139.3 26 The Trustee is hereby authorized to pay or redeem the Bonds when duly presented for payment at maturity or on redemption prior to maturity. The Trustee shall cancel all Bonds upon payment thereof or upon the surrender thereof by the County and shall destroy such Bonds and a certificate of destruction shall be delivered to the County. The Trustee shall keep accurate records of all Bonds paid and discharged and cancelled by it. The Trustee shall, prior to an event of default, and after the curing of all events of default that may have occurred, perform such duties and only such duties as are specifically set forth in this Trust Agreement and no implied duties or obligations shall be read into this Trust Agreement. The Trustee shall, during the existence of any event of default (that has not been cured), exercise such of the rights and powers vested in it by this Trust Agreement, and use the same degree of care and skill in their exercise, as a prudent man would exercise or use under the circumstances in the conduct of his own affairs. SECTION 6.02. Liability of Trustee. The recitals of facts, agreements and covenants herein and in the Bonds shall be taken as recitals of facts, agreements and covenants of the County, and the Trustee assumes no responsibility for the correctness of the same or makes any representation as to the sufficiency or validity hereof or of the Bonds, or shall incur any responsibility in respect thereof other than in connection with the rights or obligations assigned to or imposed upon it herein, in the Bonds or in law or equity. The Trustee shall not be liable in connection with the performance of its duties hereunder except for its own negligence, willful misconduct or breach of duty. The Trustee shall not be bound to recognize any person as the Holder of a Bond unless and until such Bond is submitted for inspection, if required, and such Holder's title thereto satisfactorily established, if disputed. The Trustee shall not be liable for any error of judgment made in good faith by a responsible officer, unless it shall be proved that the Trustee was negligent in ascertaining the pertinent facts. The Trustee shall not be liable with respect to any action taken or omitted to be taken by it in good faith in accordance with the direction of the Holders of not less than a majority in aggregate principal amount of the Bonds at the time Outstanding, relating to the time, method and place of conducting any proceeding for any remedy available to the Trustee, or exercising any trust or power conferred upon the Trustee under this Trust Agreement. The Trustee shall be under no obligation to exercise any of the rights or powers vested in it by this Trust Agreement at the request, order or direction of any of the Bondholders pursuant to the provisions of this Trust Agreement unless such Bondholders shall have offered to the Trustee reasonable security or indemnity against the costs, expenses and liabilities that may be incurred therein or thereby. The Trustee has no obligation or liability to the Holders for the payment of interest on, principal of or redemption premium, if SF2-23139.3 27 any, with respect to the Bonds from its own funds; but rather the Trustee's obligations shall be limited to the performance of its duties hereunder. The Trustee shall not be deemed to have knowledge of any event of default unless and until an officer at the Trustee's Corporate Trust Office responsible for the administration of its duties hereunder shall have actual knowledge thereof or the Trustee shall have received written notice thereof at its Corporate Trust Office. The Trustee shall not be bound to ascertain or inquire as to the performance or observance of any of the terms, conditions, covenants or agreements herein or of any of the documents executed in connection with the Bonds, or as to the existence of a default or event of default thereunder. The Trustee shall not be responsible for the validity or effectiveness of any collateral given to or held by it. The Trustee may execute any of the trusts or powers hereunder or perform any duties hereunder either directly or by or through attorneys-in-fact, agents or receivers, shall not be answerable for the negligence or misconduct or any such attorney-in-fact, agent or receiver appointed by it in accordance with the standards specified above. The Trustee shall be entitled to advice of counsel and other professionals concerning all matters of trust and its duty hereunder, but the Trustee shall not be answerable for the professional malpractice of any attorney-in-law or certified public accountant in connection with the rendering of his professional advice in accordance with the terms of this Trust Agreement, if such attorney-in-law or certified public accountant was selected by the Trustee with due care. The Trustee shall not be concerned with or accountable to anyone for the subsequent use or application of any moneys which shall be released or withdrawn in accordance with the provisions hereof. Whether or not therein expressly so provided, every provision of this Trust Agreement, or related documents relating to the conduct or affecting the liability of or affording protection to the Trustee shall be subject to the provisions of this Article. The Trustee shall be protected in acting upon any notice, resolution, requisition, request (including any Written Request of the County), consent, order, certificate, report, opinion, bond or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties. The Trustee may consult with counsel, who may be counsel of or to the County, with regard to legal questions, and the opinion of such counsel shall be full and complete authorization and protection in respect of any action taken or suffered by it hereunder in good faith and in accordance therewith. Whenever in the administration of its rights and obligations hereunder the Trustee shall deem it necessary or desirable that a matter be established or proved prior to taking or suffering any action hereunder, such matter (unless other evidence in respect thereof be herein specifically prescribed) may, in the absence of bad faith on the part of the Trustee, be deemed to be conclusively proved and established by a Certificate of the County, which certificate shall be full warrant to the Trustee for any action taken or suffered under SF2-23139.3 28 the provisions hereof upon the faith thereof, but in its discretion the Trustee may in lieu thereof accept other evidence of such matter or may require such additional evidence as it may deem reasonable. No provision of this Trust Agreement shall require the Trustee to expend or risk its own funds or otherwise incur any financial liability in the performance or exercise of any of its duties hereunder, or in the exercise of its rights or powers. The Trustee shall be entitled to interest on all amounts advanced by it hereunder at its prime rate plus two percent. The Trustee shall have no responsibility, opinion, or liability with respect to any information, statement or recital in any offering memorandum or other disclosure material prepared or distributed with respect to the issuance of the Bonds. All immunities, indemnifications and releases from liability granted herein to the Trustee shall extend to the directors, employees, officers and agents thereof. Any company into which the Trustee may be merged or converted or with which it may be consolidated or any company resulting from any merger, conversion or consolidation to which it shall be a party or any company to which the Trustee may sell or transfer all or substantially all of its corporate trust business, provided that such company shall meet the requirements set forth in Section 6.01, shall be the successor to the Trustee hereunder and vested with all of the title to the trust estate and all of the trusts, powers, discretions, immunities, privileges and all other matters as was its predecessor hereunder, without the execution or filing of any paper or further act, anything herein to the contrary notwithstanding. SECTION 6.03. Compensation and Indemnification of Trustee. The County covenants to pay to the Trustee from time to time, and the Trustee shall be entitled to, reasonable compensation for all services rendered by it in the exercise and performance of any of the powers and duties hereunder of the Trustee, and the County will pay or reimburse the Trustee upon its request for all expenses, disbursements and advances incurred or made by the Trustee in accordance with any of the provisions of this Trust Agreement (including the reasonable compensation and the expenses and disbursements of its counsel and of all persons not regularly in its employ) except any such expense, disbursement or advance as may arise from its negligence, default or willful misconduct, including the negligence or willful misconduct of any of its officers, directors, agents or employees. The County, to the extent permitted by law, shall indemnify, defend and hold harmless the Trustee against any loss, damages, liability or expense incurred without negligence, willful misconduct or bad faith on the part of the Trustee, (i) arising out of or in connection with the acceptance or administration of the trusts created hereby or the exercise or performance of any of its powers or duties hereunder, and (ii) any untrue statement or alleged untrue statement of any material fact or omission or alleged omission to state a material fact necessary to make the statements made, in light of the circumstances under which they were made, not misleading in any official statement or other offering circular utilized in connection with the sale of the SF2-23139.3 29 Bonds, including costs and expenses (including attorneys' fees) of defending itself against any claim or liability in connection with the exercise or performance of any of its powers hereunder. The rights of the Trustee and the obligations of the County under this Section 6.03 shall survive the discharge of the Bonds and this Trust Agreement and the resignation or removal of the Trustee. ARTICLE VII AMENDMENT OF THE TRUST AGREEMENT SECTION 7.01. Amendment of the Trust Agreement. The Trust Agreement and the rights and obligations of the County and of the Holders may be amended at any time by a Supplemental Trust Agreement which shall become binding when the written consents of the Holders of a majority in aggregate principal amount of the Bonds then Outstanding, exclusive of Bonds disqualified as provided in Section 7.02, are filed with the Trustee. No such amendment shall (1) extend the maturity of or reduce the interest rate on or amount of interest on or principal of or redemption premium, if any, on any Bond without the express written consent of the Holder of such Bond, or (2) reduce the percentage of Bonds required for the written consent to any such amendment. The Trust Agreement and the rights and obligations of the County and of the Holders may also be amended at any time by a Supplemental Trust Agreement which shall become binding upon adoption without the consent of any Holders, but only to the extent permitted by law and after receipt of an approving Opinion of Counsel, for any purpose that will not materially adversely affect the interests of the Holders, including (without limitation) for any one or more of the following purposes -- (a) to add to the agreements and covenants required herein to be performed by the County other agreements and covenants thereafter to be performed by the County, to pledge or assign additional security for the Bonds (or any portion thereof), or to surrender any right or power reserved herein to or conferred herein on the County; (b) to make such provisions for the purpose of curing any ambiguity or of correcting, curing or supplementing any defective provision contained herein and in any Supplemental Trust Agreement or in regard to questions arising hereunder which the County may deem desirable or necessary and not inconsistent herewith; (c) to provide for the issuance of any Additional Bonds and to provide the terms of such Additional Bonds, subject to the conditions and upon compliance with the procedure set forth in Article III (which shall be deemed not to adversely affect Holders); SF2.23139.3 30 (d) to modify, amend or add to the provisions herein or in any Supplemental Trust Agreement to permit the qualification thereof under the Trust Indenture Act of 1939, as amended, or any similar federal statutes hereafter in effect, and to add such other terms, conditions and provisions as may be permitted by such statute or similar statute; or . (e) to modify, amend or supplement this Trust Agreement and any Supplemental Trust Agreement in any manner that does not materially adversely affect the interest of holders of Bonds. SECTION 7.02. Disqualified Bonds. Bonds owned or held by or for the account of the County shall not be deemed Outstanding for the purpose of any consent or other action or any calculation of Outstanding Bonds provided in this article, and shall not be entitled to consent to or take any other action provided in this article. SECTION 7.03. Endorsement or Replacement of Bonds After Amendment. After the effective date of any action taken as hereinabove provided, the County may determine that the Bonds may bear a notation by endorsement in form approved by the County as to such action, and in that case upon demand of the Holder of any Outstanding Bonds and presentation of his Bond for such purpose at the office of the Trustee a suitable notation as to such action shall be made on such Bond. If the County shall so determine, new Bonds so modified as, in the opinion of the County, shall be necessary to conform to such action shall be prepared and executed, and in that case upon demand of the Holder of any Outstanding Bond a new Bond or Bonds shall be exchanged at the office of the Trustee without cost to each Holder for its Bond or Bonds then Outstanding upon surrender of such Outstanding Bonds. SECTION 7.04. Amendment by Mutual Consent. The provisions of this article shall not prevent any Holder from accepting any amendment as to the particular Bonds held by him, provided that due notation thereof is made on such Bonds. SECTION 7.05. Attorney's Opinion Regarding Supplemental Agreements. The Trustee may obtain an opinion of counsel that any amendments or supplements to the Trust Agreement complies with the provisions of this Article VII and the Trustee may conclusively rely upon such opinion. ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES OF HOLDERS SECTION 8.01. Events of Default and Acceleration of Maturities. If one or more of the following events (herein called "events of default") shall happen, that is to say: SF2-23139.3 31 (a) if default shall be made by the County in the due and punctual payment of the interest on any Bond when and as the same shall become due and payable; (b) if default shall be made by the County in the due and punctual payment of the principal of or redemption premium, if any, on any Bond when and as the same shall become due and payable, whether at maturity as therein expressed or by proceedings for redemption; (c) if default shall be made by the County in the performance of any of the agreements or covenants required herein to be performed by the County, and such default shall have continued for a period of sixty (60) days after the County shall have been given notice in writing of such default by the Trustee; specifying such default and requiring the same to be remedied, shall have been given to the County by the Trustee or the Owners of not less than twenty-five (25%) in aggregate principal amount of the Bonds at the time Outstanding; provided, however, if the default stated in the notice can be corrected, but not within the applicable period, the Trustee and such Owners shall not unreasonably withhold their consent to an extension of such time if corrective action is instituted by the County within the applicable period and diligently pursued until the default is corrected. (d) if the County shall file a petition or answer seeking arrangement or reorganization under the federal bankruptcy laws or any other applicable law of the United States of America or any state therein, or if a court of competent jurisdiction shall approve a petition filed with or without the consent of the County seeking arrangement or reorganization under the federal bankruptcy laws or any other applicable law of the United States of America or any state therein, or if under the provisions of any other law for the relief or aid of debtors any court of competent jurisdiction shall assume custody or control of the County or of the whole or any substantial part of its property; then and in each and every such case during the continuance of such event of default the Trustee may, and upon the written request of the Holders of not less than fifty-one percent (51%) in aggregate principal amount of the Bonds then Outstanding shall, by notice in writing to the County, declare the principal of all Bonds then Outstanding and the interest accrued thereon to be due and payable immediately, and upon any such declaration the same shall become due and payable, anything contained herein or in the Bonds to the contrary notwithstanding. The Trustee shall promptly notify all Holders of any such event of default which is continuing. This provision, however, is subject to the condition that if at any time after the principal of the Bonds then Outstanding shall have been so declared due and payable and before any judgment or decree for the payment of the money due shall have been obtained or entered the County shall deposit with the Trustee a sum sufficient to pay all matured interest on all the Bonds and all principal of the Bonds matured prior to such declaration, with interest at the rate borne by such Bonds on such overdue interest and principal, and the SF2-23139.3 32 J reasonable fees and expenses of the Trustee, and any and all other defaults known to the Trustee (other than in the payment of interest on and principal of the Bonds due and payable solely by reason of such declaration) shall have been made good or cured to the satisfaction of the Trustee or provision deemed by the Trustee to be adequate shall have been made therefor, then and in every such case the Holders of not less than fifty-one percent (51%) in aggregate principal amount of Bonds then Outstanding, by written notice to the County and to the Trustee, may on behalf of the Holders of all the Bonds then Outstanding rescind and annul such declaration and its consequences; but no such rescission and annulment shall extend to or shall affect any subsequent default or shall impair or exhaust any right or power consequent thereon. SECTION 8.02. Application of Funds Upon Acceleration. All moneys in the accounts and funds provided in Sections 2.11, 4.01, 4.02 and 4.03 upon the date of the declaration of acceleration by the Trustee as provided in Section 8.01 and all amounts in the funds and accounts (other than amounts on deposit in the Rebate Fund) thereafter received by the County hereunder shall be transmitted to the Trustee and shall be applied by the Trustee in the following order-- First, to the payment of the costs and expenses of the Holders in providing for the declaration of such event of default, including reasonable compensation to their accountants and counsel, and to the payment of the costs and expenses of the Trustee, if any, in carrying out the provisions of this article, including reasonable compensation to its accountants and counsel and any outstanding fees and expenses of the Trustee; and Second, upon presentation of the several Bonds, and the stamping thereon of the amount of the payment if only partially paid or upon the surrender thereof if fully paid, to the payment of the whole amount then owing and unpaid upon the Bonds for interest and principal, with (to the extent permitted by law) interest on the overdue interest and principal at the rate borne by such Bonds, and in case such money shall be insufficient to pay in full the whole amount so owing and unpaid upon the Bonds, then to the payment of such interest, principal and (to the extent permitted by law) interest on overdue interest and principal without preference or priority among such interest, principal and interest on overdue interest and principal ratably to the aggregate of such interest, principal and interest on overdue interest and principal. SECTION 8.03. Institution of Legal Proceedings by,Trustee. If one or more of the events of default shall happen and be continuing, the Trustee may, and upon the written request of the Holders of a majority in principal amount of the Bonds then Outstanding, and upon being indemnified to its satisfaction therefor, shall, proceed to protect or enforce its rights or the rights of the Holders of Bonds under this Trust Agreement by a suit in equity or action at law, either for the specific performance of any covenant or agreement contained herein, or in aid of the execution of any power herein granted, or by mandamus or other appropriate proceeding for the enforcement of any other legal or equitable remedy as the Trustee shall deem most effectual in support of any of its rights and duties hereunder. SF2-23139.3 33 SECTION 8.04. Non-Waiver. Nothing in this article or in any other provision hereof or in the Bonds shall affect or impair the obligation of the County, which is absolute and unconditional, to pay the interest on and principal of and redemption premiums, if any, on the Bonds to the respective Holders of the Bonds at the respective dates of maturity or upon prior redemption as provided herein, or shall affect or impair the right of such Holders, which is also absolute and unconditional, to institute suit to enforce such payment by virtue of the contract embodied herein and in the Bonds. A waiver of any default or breach of duty or contract by the Trustee or any Holder shall not affect any subsequent default or breach of duty or contract or impair any rights or remedies on any such subsequent default or breach of duty or contract. No delay or omission by the Trustee or any Holder to exercise any right or remedy accruing upon any default or breach of duty or contract shall impair any such right or remedy or shall be construed to be a waiver of any such default or breach of duty or contract or an acquiescence therein, and every right or remedy conferred upon the Holders by the Act or by this Article may be enforced and exercised from time to time and as often as shall be deemed expedient by the Trustee or the Holders. If any action, proceeding or suit to enforce any right or exercise any remedy is abandoned, the County, the Trustee and any Holder shall be restored to their former positions, rights and remedies as if such action, proceeding or suit had not been brought or taken. SECTION 8.05. Actions by Trustee as Attorney-in-Fact. Any action, proceeding or suit which any Holder shall have the right to bring to enforce any right or remedy hereunder may be brought by the Trustee for the equal benefit and protection of all Holders, whether or not the Trustee is a Holder, and the Trustee is hereby appointed (and the successive Holders, by taking and holding the Bonds issued hereunder, shall be conclusively deemed to have so appointed it) the true and lawful attorney-in-fact of the Holders for the purpose of bringing any such action, proceeding or suit and for the purpose of doing and performing any and all acts and things for and on behalf of the Holders as a class or classes as may be advisable or necessary in the opinion of the Trustee as such attorney-in-fact. SECTION 8.06. Remedies Not Exclusive. No remedy herein conferred upon or reserved to the Holders is intended to be exclusive of any other remedy, and each such remedy shall be cumulative and shall be in addition to every other remedy given hereunder or now or hereafter existing at law or in equity or by statute or otherwise and may be exercised without exhausting and without regard to any other remedy conferred by the Act or any other law. SECTION 8.07. Limitation on Bondholders' Right to Sue. No Holder of any Bond issued hereunder shall have the right to institute any suit, action or proceeding at law or equity, for any remedy under or upon this Trust Agreement, unless (a) such Holder shall have previously given to the Trustee written notice of the occurrence of an event of default SF2-23139.3 34 as defined in Section 8.01 hereunder; (b) the Holders of at least a majority in aggregate principal amount of all the Bonds then Outstanding shall have made written request upon the Trustee to exercise the powers hereinbefore granted or to institute such suit, action or proceeding in its own name; (c) said Holders shall have tendered to the Trustee reasonable security or indemnity against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee shall have refused or omitted to comply with such request for a period of sixty (60) days after such request shall have been received by, and said tender of indemnity shall have been made to, the Trustee. Such notification, request, tender of indemnity and refusal or omission are hereby declared, in every case, to be conditions precedent to the exercise by any owner of Bonds of any remedy hereunder; it being understood and intended that no one or more owners of Bonds shall have any right in any manner whatever by his or their action to enforce any right under this Trust Agreement, except in the manner herein provided, and that all proceedings at law or in equity to enforce any provision of the Trust Agreement shall be instituted, had and maintained in the manner herein provided and for the equal benefit of all Holders of the Outstanding Bonds. SECTION 8.08. Absolute Obligation of County. Nothing in Section 8.08 or in any other provision of this Trust Agreement or in the Bonds contained shall affect or impair the obligation of the County, which is absolute and unconditional, to pay the principal of, premium, if any and interest on the Bonds to the respective Holders of the Bonds at their respective due dates as herein provided. ARTICLE IX DEFEASANCE SECTION 9.01. Discharge of Bonds. (a) If the County shall pay or cause to be paid or there shall otherwise be paid to the Holders of all Outstanding Bonds the interest thereon and the principal thereof and the redemption premiums, if any, thereon at the times and in the manner stipulated herein and therein, then all agreements, covenants and other obligations of the County to the Holders of such Bonds hereunder shall thereupon cease, terminate and become void and be discharged and satisfied. In such event, the Trustee shall execute and deliver to the County all such instruments as may be necessary or desirable to evidence such discharge and satisfaction, the Trustee shall pay over or deliver to the County all money or securities held by it pursuant hereto which are not required for the payment of the interest on and principal of and redemption premiums, if any, on such Bonds. (b) Any Outstanding Bonds shall prior to the maturity date or redemption date thereof be deemed to have been paid within the meaning of and with the effect expressed in subsection (a) of this section if (1) in case any of such Bonds are to be SF2-23139.3 35 redeemed on any date prior to their maturity date, the County shall have given to the Trustee in form satisfactory to it irrevocable instructions to provide notice in accordance with Section 2.03, (2) there,shall have been deposited with the Trustee either (A) money in an amount which shall be sufficient or (B) Permitted Investments of the type described in clause (1) of the definition of Permitted Investments and which are not subject to redemption prior to maturity (including any such Permitted Investments issued or held in book-entry form on the books of the County or the Treasury of the United States of America) or tax exempt obligations of a state or political subdivision thereof which have been defeased under irrevocable escrow instructions by the deposit of such money or Permitted Investments and which are then rated in the highest rating category by the Rating Agencies, the interest on and principal of which when paid will provide money which, together with the money, if any, deposited with the Trustee at the same time, shall be sufficient, in the opinion of an Independent Certified Public Accountant, to pay when due the interest to become due on such Bonds on and prior to the maturity date or redemption date thereof, as the case may be, and the principal of and redemption premiums, if any, on such Bonds, and (3) in the event such Bonds are not by their terms subject to redemption within the next succeeding sixty (60) days, the County shall have given the Trustee in form satisfactory to it irrevocable instructions to mail as soon as practicable, a notice to the Holders of such Bonds that the deposit required by clause (2) above has been made with the Trustee and that such Bonds are deemed to have been paid in accordance with this section and stating the maturity date or redemption date upon which money is to be available for the payment of the principal of and redemption premiums, if any, on such Bonds. SECTION 9.02. Unclaimed Money. Anything contained herein to the contrary notwithstanding, any money held by the Trustee in trust for the payment and discharge of any of the Bonds or interest thereon which remains unclaimed for two (2) years after the date when such Bonds or interest thereon have become due and payable, either at their stated maturity dates or by call for redemption prior to maturity, if such money was held by the Trustee at such date, or for two (2) years after the date of deposit of such money if deposited with the Trustee after the date when such Bonds have become due and payable, shall be repaid by the Trustee to the County as its absolute property free from trust, and the Trustee shall thereupon be released and discharged with respect thereto and the Holders shall not look to the Trustee for the payment of such Bonds; provided, however, that before being required to make any such payment to the County, the Trustee may, and at the request of the County shall, at the expense of the County, cause to be published once a week for two (2) successive weeks in a Financial Newspaper of general circulation in Los Angeles and in San Francisco, California and in the same or a similar Financial Newspaper of general circulation in New York, New York a notice that such money remains unclaimed and that, after a date named in such notice, which date shall not be less than thirty (30) days after the date of the first publication of each such notice, the balance of such money then unclaimed will be returned to the County. SF2-23139.3 36 ARTICLE X MISCELLANEOUS SECTION 10.01. Benefits of the Trust Agreement Limited to Parties. Nothing contained herein, expressed or implied, is intended to give to any person other than the County, the Trustee and the Holders any right, remedy or claim under or by reason hereof. Any agreement or covenant required herein to be performed by or on behalf of the County or any member, officer or employee thereof shall be for the sole and exclusive benefit of the Trustee and the Holders. SECTION 10.02. Successor Is Deemed Included In All References To Predecessor. Whenever herein either the County or any member, officer or employee thereof or the Trustee is named or referred to, such reference shall be deemed to include the successor or assigns thereof, and all agreements and covenants required hereby to be performed by or on behalf of the County or the Trustee, or any member, officer or employee thereof, shall bind and inure to the benefit of the respective successors thereof whether so expressed or not. SECTION 10.03. Execution of Documents by Holders. Any declaration, request or other instrument which is permitted or required herein to be executed by Holders may be in one or more instruments of similar tenor and may be executed by Holders in person or by their attorneys appointed in writing. The fact and date of the execution by any Holder or his attorney of any declaration, request or other instrument or of any writing appointing such attorney may be proved by the certificate of any notary public or other officer authorized to make acknowledgments of deeds to be recorded in the state or territory in which he purports to act that the person signing such declaration, request or other instrument or writing acknowledged to him the execution thereof, or by an affidavit of a witness of such execution duly sworn to before such notary public or other officer. The ownership of any Bonds and the amount, maturity, number and date of holding the same may be proved by the registration books relating to the Bonds at the office of the Trustee. Any declaration, request, consent or other instrument or writing of the Holder of any Bond shall bind all future Holders of such Bond with respect to anything done or suffered to be done by the Trustee or the County in good faith and in accordance therewith. SECTION 10.04. Waiver of Personal Liability. No member, officer or employee of the County or the County of Contra Costa shall be individually or personally liable for the payment of the interest on or principal of or redemption premiums, if any, on the Bonds by reason of their issuance, but nothing herein contained shall relieve any such member, officer or employee from the performance of any official duty provided by the Act or any other applicable provisions of law or hereby. SF2-23139.3 37 SECTION 10.05. Acquisition of Bonds by County. All Bonds acquired by the County, whether by purchase or gift or otherwise, shall be surrendered to the Trustee for cancellation. SECTION 10.06. Destruction of Cancelled Bonds. Whenever provision is made for the return to the County of any Bonds which have been cancelled pursuant to the provisions hereof, the Trustee shall destroy such Bonds and furnish to the County a certificate of such destruction. SECTION 10.07. Content of Certificates. Every Certificate of the County with respect to compliance with any agreement, condition, covenant or provision provided herein shall include (a) a statement that the person or persons making or giving such certificate have read such agreement, condition, covenant or provision and the definitions herein relating thereto; (b) a brief statement as to the nature and scope of the examination or investigation upon which the statements contained in such certificate are based; (c) a statement that, in the opinion of the signers, they have made or caused to be made such examination or investigation as is necessary to enable them to express an informed opinion as to whether or not such agreement, condition, covenant or provision has been complied with; and (d) a statement as to whether, in the opinion of the signers, such agreement, condition, covenant or provision has been complied with. Any Certificate of the County may be based, insofar as it relates to legal matters, upon an Opinion of Counsel unless the person making or giving such certificate knows that the Opinion of Counsel with respect to the matters upon which his certificate may be based, as aforesaid, is erroneous, or in the exercise of reasonable care should have known that the same was erroneous. Any Opinion of Counsel may be based, insofar as it relates to factual matters information with respect to which is in the possession of the County, upon a representation by an officer or officers of the County unless the counsel executing such Opinion of Counsel knows that the representation with respect to the matters upon which his opinion may be based, as aforesaid, is erroneous, or in the exercise of reasonable care should have known that the same was erroneous. SECTION 10.08. Publication for Successive Weeks. Any publication required to be made hereunder for successive weeks in a Financial Newspaper may be made in each instance upon any Business Day of the first week and need not be made on the same Business Day of any succeeding week or in the same Financial Newspaper for any subsequent publication, but may be made on different Business Days or in different Financial Newspapers, as the case may be. SECTION 10.09. Accounts and Funds: Business Days. Any account or fund required herein to be established and maintained by the Trustee may be established and maintained in the accounting records of the Trustee either as an account or a fund, and may, for the purposes of such accounting records, any audits thereof and any reports or statements with respect thereto, be treated either as an account or a fund; but all such records with respect to all such accounts and funds shall at all times be maintained in accordance with SF2-23139.3 38 sound accounting practice and with due regard for the protection of the security of the Bonds and the rights of the Holders. Any action required to occur hereunder on a day which is not a Business Day shall be required to occur on the next succeeding Business Day. SECTION 10.10. Notices. All written notices to be given hereunder shall be given by mail to the party entitled thereto at its address set forth below, or at such other address as such party may provide to the other party in writing from time to time, namely: If to the County: County of Contra Costa 651 Pine Street, 11th Floor Martinez, CA 94553-0063 Attention: County Administrator If to the Trustee: First Interstate Bank of California 345 California Street, 8th Floor San Francisco, CA 94104 Attention: Corporate Trust Dept. SECTION 10.11. Article and Section Headings and References. The headings or titles of the several articles and sections hereof and the table of contents appended hereto shall be solely for convenience of reference and shall not affect the meaning, construction or effect hereof. All references herein to "Articles," "Sections" and other subdivisions or clauses are to the corresponding articles, sections, subdivisions or clauses hereof; and the words "hereby," "herein," "hereof," "hereto," "herewith," "hereunder" and other words of similar import refer to the Trust Agreement as a whole and not to any particular article, section, subdivision or clause hereof. SECTION 10.12. Partial Invalidity. If any one or more of the agreements or covenants or portions thereof required hereby to be performed by or on the part of the County or the Trustee shall be contrary to law, then such agreement or agreements, such covenant or covenants or such portions thereof shall be null and void and shall be deemed separable from the remaining agreements and covenants or portions thereof and shall in no way affect the validity hereof or of the Bonds, and the Holders shall retain all the benefit, protection and security afforded to them under the Act or any other applicable provisions of law. The County and the Trustee hereby declare that they would have executed and delivered the Trust Agreement and each and every other article, section, paragraph, subdivision, sentence, clause and phrase hereof and would have authorized the issuance of the Bonds pursuant hereto irrespective of the fact that any one or more articles, sections, paragraphs, subdivisions, sentences, clauses or phrases hereof or the application thereof to any person or circumstance may be held to be unconstitutional, unenforceable or invalid. SF2-23139.3 39 SECTION 10.13. Execution in Several Counterparts. This Trust Agreement may be executed in any number of counterparts and each of such counterparts shall for all purposes be deemed to be an original; and all such counterparts, or as many of them as the County and the Trustee shall preserve undestroyed, shall together constitute but one and the same instrument. SECTION 10.14. Governing Law. This Trust Agreement shall be governed by and construed in accordance with the laws of the State of California. SECTION 10.15. CUSIP Numbers. Neither the Trustee nor the County shall be liable for any defect or inaccuracy in the CUSIP number that appears on any Bond or in any redemption notice. The Trustee may, in its discretion, include in any redemption notice a statement to the effect that the CUSIP numbers on the Bonds have been assigned by an independent service and are included in such notice solely for the convenience of the Holders and that neither County nor the Trustee shall be liable for any inaccuracies in such numbers. SF2-23139.3 40 IN WITNESS WHEREOF, the COUNTY OF CONTRA COSTA has caused this Trust Agreement to be signed in its name by the Chair of the Board of Supervisors and FIRST INTERSTATE BANK OF CALIFORNIA, in token of its acceptance of the trusts created hereunder, has caused this Trust Agreement to be signed by the officers thereunder duly authorized, all as of the day and year first above written. COUNTY OF CONTRA COSTA By Chair Board of Supervisors FIRST INTERSTATE BANK OF CALIFORNIA, as Trustee By Vice President By Assistant Vice President SF2-23139.3 41 1 F_NHIBIT A [FORM OF BOND] COUNTY OF CONTRA. COSTA PENSION OBLIGATION BONDS SERIES No. R- $ THE OBLIGATIONS OF THE COUNTY HEREUNDER, INCLUDING THE OBLIGATION TO MAKE ALL PAYMENTS OF INTEREST AND PRINCIPAL WHEN DUE, ARE OBLIGATIONS OF THE COUNTY IMPOSED BY LAW AND ARE ABSOLUTE AND UNCONDITIONAL, WITHOUT ANY RIGHT OF SET-OFF OR COUNTER CLAIM. THIS BOND DOES NOT CONSTITUTE AN OBLIGATION OF THE COUNTY FOR WHICH THE COUNTY IS OBLIGATED OR PERMITTED TO LEVY OR PLEDGE ANY FORM OF TAXATION OR FOR WHICH THE COUNTY HAS LEVIED OR PLEDGED OR WILL LEVY OR PLEDGE ANY FORM OF TAXATION. NEITHER THE BONDS NOR THE OBLIGATION OF THE COUNTY TO MAKE PAYMENTS ON THE BONDS CONSTITUTE AN INDEBTEDNESS OF THE COUNTY, THE STATE OF CALIFORNIA, OR ANY OF ITS POLITICAL SUBDIVISIONS WITHIN THE MEANING OF ANY CONSTITUTIONAL OR STATUTORY DEBT LIMITATION OR RESTRICTION. Interest Maturity Original Rate Dae Issue Date CUSIP REGISTERED OWNER: PRINCIPAL SUM: DOLLARS The COUNTY OF CONTRA COSTA, duly organized and validly existing under and pursuant to the Constitution and laws of the State of California (the "County"), for SF2-23139.3 A-1 value received hereby, promises to pay to the registered owner identified above or registered assigns, on the maturity date specified above (subject to any right of prior redemption hereinafter provided for) the principal sum specified above, together with interest on such principal sum from the interest payment date next preceding the date of authentication of this Bond (unless this Bond is authenticated as of an interest payment date or during the period from the sixteenth day of the month preceding an interest payment date to such interest payment date, in which event it shall bear interest from such interest payment date, or unless this Bond is authenticated prior to May 15, 1994, in which event it shall bear interest from the original issue date specified above) until the principal hereof shall have been paid at the interest rate per annum specified above, payable on June 1, 1994, and semiannually thereafter on each December 1 and June 1. Interest due on or before the maturity or prior redemption of this Bond shall be payable only by check mailed on the Interest Payment Date by first-class mail to the registered owner hereof; provided that upon the written request of a Holder of $1,000,000 or more in aggregate principal amount of Bonds received by the Trustee prior to the applicable record date, interest shall be paid by wire transfer in immediately available funds. The principal hereof is payable in lawful money of the United States of America at the Corporate Trust Office of First Interstate Bank of California, as Trustee. This Bond is one of a duly authorized issue of bonds of the County designated as its "Pension Obligation Bonds, 1994 Series A" (the "Bonds") in aggregate principal amount of dollars ($XXX,000,000), all of like tenor and date (except for such variations, if any, as may be required to designate varying numbers, maturities and interest rates), and is issued under and pursuant to the provisions of Articles 10 and 11 (commencing with Section 53570) of Chapter 3, Division 2, Title 5 of the Government Code of the State of California and all laws amendatory thereof or supplemental thereto (the "Act") and under and pursuant to the provisions of a trust agreement, dated as of January 1, 1994, between the County and First Interstate Bank of California, as trustee (the "Trustee") (the "Trust Agreement") (copies of which are on file at the Corporate Trust Office of the Trustee. This Bond is one of the duly authorized series of Bonds designated " Series _" in the aggregate principal amount of$ . Under the Trust Agreement, Additional Bonds and other obligations may be issued on a parity with the Series Bonds, but subject to the conditions and upon compliance with the procedures set forth in the Trust Agreement. The Series _ Bonds and any bonds or other obligations issued on a parity with the Series _ Bonds are obligations imposed by law payable from funds to be appropriated by the County pursuant to the County Employees Retirement Law of 1937, as amended (the "Retirement Law"). Under the Retirement Law, if the Board of Supervisors of the County fails to appropriate funds to pay the Series Bonds, the County Auditor is required to transfer from any money available in any fund in the County Treasury the amount required to pay such obligations, with the same force and effect as such transfer would have had if the required appropriation had been made by the Board of Supervisors of the County. Reference is hereby made to the Act and to the Trust Agreement and any and all amendments thereof and supplements thereto for a description of the terms on which the SF2-23139.3 A-2 Bonds are issued, the rights of the registered owners of the Bonds, security for payment of the Bonds, remedies upon default and limitations thereon, and amendment of the Trust Agreement (with or without consent of the registered owners of the Bonds); and all the terms of the Trust Agreement are hereby incorporated herein and constitute a contract between the County and the registered owner of this Bond, to all the provisions of which the registered owner of this Bond, by acceptance hereof, agrees and consents. The Bonds are subject to redemption prior to their respective stated maturities at the option of the County, as a whole on any date, or in part (in such maturities as are designated by the County) on any Interest Payment Date on or after June 1, , at the following redemption prices (expressed as percentages of the principal amount of Series Bonds called for redemption), together with accrued interest to the date fixed for redemption: Redemption Period (dates inclusive Redemption Price June 1, through May 31, % June 1, through May 31, June 1, and thereafter The Bonds maturing on June 1, are also subject to mandatory sinking fund redemption prior to maturity in part on June 1 of each year on and after June 1, , by lot, from mandatory sinking account payments in the amounts and on the dates set forth in the Trust Agreement, at a prepayment price equal to the sum of the principal amount thereof, without premium, plus accrued interest thereon to the redemption date. Notice of redemption of any Bond selected for redemption shall be given by first-class mail not less than thirty (30) days nor more than sixty (60) days before the redemption date to the registered owner hereof, subject to and in accordance with provisions of the Trust Agreement with respect thereto. If notice of redemption has been duly given as aforesaid and money for the payment of the above-described redemption price is held by the Trustee, then this Bond shall, on the redemption date designated in such notice, become due and payable at the above-described redemption price; and from and after the date so designated, interest on this Bond shall cease to accrue and the registered owner of this Bond shall have no rights with respect hereto except to receive payment of the redemption price hereof. If an event of default, as defined in the Trust Agreement, shall occur, the principal of all Bonds (and any additional bonds authorized by the Trust Agreement) may be declared due and payable upon the conditions, in the manner and with the effect provided in the Trust Agreement; except that the Trust Agreement provides that in certain events such SF2-23139.3 A-3 declaration and its consequences may be rescinded under the circumstances as provided therein. Pursuant to Section 31584 of the County Employees Retirement Law of 1937, the Board of Supervisors of the County is obligated to make appropriations to pay the unfunded accrued actuarial liability which is evidenced by the Bonds and such Section requires the Auditor of the County to transfer from any money available in.any fund in the County Treasury the sums specified in the Board of Supervisors fails to make such appropriations. This Bond is transferable only on a register to be kept for that purpose at the above-mentioned office of the Trustee by the registered owner hereof in person or by his duly authorized attorney upon payment of the charges provided in the Trust Agreement and upon surrender of this Bond together with a written instrument of transfer satisfactory to the Trustee duly executed by the registered owner or his duly authorized attorney, and thereupon a new fully registered Bond or Bonds in the same aggregate principal amount of authorized denominations will be issued to the transferee in exchange therefor. The County and the Trustee may deem and treat the registered owner hereof as the absolute owner hereof for the purpose of receiving payment of the interest hereon and principal hereof and for all other purposes, whether or not this Bond shall be overdue, and neither the County nor the Trustee shall be affected by any notice or knowledge to the contrary; and payment of the interest on and principal of this Bond shall be made only to such registered owner, which payments shall be valid and effectual to satisfy and discharge liability on this Bond to the extent of the sum or sums so paid. This Bond shall not be entitled to any benefit, protection or security under the Trust Agreement or become valid or obligatory for any purpose until the certificate of authentication and registration hereon endorsed shall have been executed and dated by the Trustee. It is hereby certified that all acts, conditions and things required by law to exist, to have happened and to have been performed precedent to and in the issuance of this Bond do exist, have happened and have been performed in due time, form and manner as required by law and that the amount of this Bond, together with all other indebtedness of the County, does not exceed any limit prescribed by the Constitution or laws of the State of California and is not in excess of the amount of Bonds permitted to be issued under the Trust Agreement. SF2-23139.3 A-4 IN WITNESS WHEREOF, the County of Contra Costa has caused this Bond to be executed in its name and on its behalf by the facsimile signature of the Chair of the Board of Supervisors of the County and countersigned by the facsimile signature of the Clerk of the Board of Supervisors of said County, and has caused this Bond to be dated as of the original issue date specified above. COUNTY OF CONTRA COSTA By Chair Board of Supervisors [SEAL] Countersigned: Clerk Board of Supervisors SF2-23139.3 A-5 [FORM OF CERTIFICATE OF AUTHENTICATION] This is one of the Bonds described in the within- mentioned Trust Agreement which has been authenticated on FIRST INTERSTATE BANK OF CALIFORNIA, as Trustee By Authorized Signatory [FORM OF ASSIGNMENT] For value received the undersigned hereby sells, assigns and transfers unto (Taxpayer Identification Number: )the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints attorney to transfer the within bond on the books Dept for registration thereof, with full power of substitution in the premises. Dated: Note: The signature to this Assignment must correspond with the name as written on the face of the Bond in every particular, without alteration or enlargement or any change whatever. Signature Guaranteed: Notice: Signature must be guaranteed by an eligible guarantor institution. SF2-23139.3 A-6 2 . 24 THE BOARD OR SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on _November 9, 1993 by the following vote: AYES: Supervisors Powers, Bishop, McPeak, Torlakson NOES: None ABSENT: Supervisor Smith ABSTAIN: None ------------------------------------------------------------------------------ ------------------------------------------------------------------------------ SUBJECT: Financing for Employee Health Plans In its consideration of the recommendations of the County Administrator on the issuance of pension obligation bonds, Board Members discussed the feasibility of using a similar approach for funancing employee health plans. THEREFORE, IT IS BY THE BOARD ORDERED that the County Administrator is REQUESTED to explore a similar concept for financing the employee health insurance package hereby certify that this is a true and correct copy of an action taken and entered on the minutes of th3 Board of Supervisors on the date shown. ATTESTED: ? i L 10 9:0 -- PHIL BATCHELOR,Clerk of the Boaro Of Supervisors and County Administrator cc: County Administrator Personnel yy -�a aea�i