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HomeMy WebLinkAbout4/16/2008 - STAFF REPORTS - FA.1. vp�Msp ti !a N w c vhogev e CITY COUNCIL STAFF REPORT DATE: April 16, 2008 SUBJECT: 2008 Passenger Facility Charge Bond Restructuring FROM: David H. Ready, City Manager BY: Airport Department SUMMARY In 2006, the City developed a two-phase debt restructuring plan for its General Airport Revenue Bonds. The purpose of the plan was to convert the two then-outstanding series of General Airport Revenue Bonds to bonds secured solely by the Airport's Passenger Facilities Charges. This would eliminate the need to comply with the existing bonds rate covenant. The first series of bonds was restructured in 2006 and the second series of bonds are now eligible for restructuring. This action would approve the documents necessary to complete this restructuring plan and authorize the City Manager to execute the necessary documents. RECOMMENDATION: Adopt Resolution No. , A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING THE ISSUANCE, SALE AND DELIVERY OF CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REFUNDING REVENUE BONDS (PALM SPRINGS INTERNATIONAL AIRPORT) AND AUTHORIZING THE EXECUTION OF CERTAIN DOCUMENTS AND THE TAKING OF CERTAIN ACTIONS IN CONNECTION THEREWITH Adopt Resolution No. A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CITY OF PALM SPRINGS FINANCING AUTHORITY APPROVING AN ESCROW AGREEMENT IN CONNECTION WITH THE REFUNDING OF THE CITY OF PALM SPRINGS FINANCING AUTHORITY AIRPORT REVENUE BONDS, SERIES 1998 (PALM SPRINGS INTERNATIONAL AIRPORT) AND AUTHORIZING CERTAIN ACTIONS IN CONNECTION THEREWITH. /� Item No. rC A I . City council Staff Report April 16, 2008 -- Page 2 Bond Restructuring STAFF ANALYSIS The City received approval in 1992 from the FAA to impose a Passenger Facilities Charge ("PFC") to fund an expansion of the Airport. The City issued 1992 General Airport Revenue Bonds ("GARBs") and 1998 General Airport Revenue Bonds secured by Net Revenues of the Airport to pay for the expansion. A third series of bonds, 1998 Passenger Facilities Charge Bonds, were also issued, and secured solely by PFCs. The 1992 and 1998 GARB indentures provided that the Airport would charge fees to the airlines to generate and guarantee a certain level of debt service coverage (aka "Rate Covenant"). Even though PFCs could be used to pay the 1992 and 1998 GARBs, they could not be used to offset the charges to airlines. After 9/11, the Airport struggled and was unable to meet the Rate Covenant for the GARBs and has not met it in three of the last five years. This is not a prudent position for the airport to be in and this restructuring will resolve this issue. This restructuring plan was developed to refinance the 1992 GARBs and 1998 GARBs and secure them solely with PFCs. The first phase of the plan was implemented in 2006 for the 1992 GARBs, and the Airport is able to meet the Rate Covenant. The second phase of the restructuring can now be implemented for the 1998 GARBs. After the restructuring, all covenants relating to airline rates and charges will be eliminated. Given that the state of the airline industry is undergoing a significant changes and restructuring, the plan would put the airport into a better position should another downturn with the likes of 9/11 occur. Currently, under the existing situations, even with a record year of passenger activity, the airport's net operating income has a very thin margin over its minimum threshold. This restructuring will alleviate this marginal situation by shifting the obligation from net operating revenue to the PFC's which are a more reliable source. In addition to the above regarding net revenues, the airport will gain an additional benefit. The current GARBs also require the Airport to maintain a 25% operating reserve. With the new restructuring, the covenant will allow the operating reserve to decrease to 15% (an amount required by the Airline Use Agreements), freeing up approximately $1.4 million for capital improvement obligations at the Airport. The City has only two windows of opportunity to refinance the 1998 GARBs each year, April 1 through June 1 and October 1 through December 1. The current financing is expected to close prior to end of the current window, June 1 . Because of the changing bond market, if the City staff, in cooperation with the bond counsel team notice that it is more advantageous to postpone the process until the second restructuring window later this year, then such action will be taken. City Council Staff Report April 16, 2008 -- Page 3 Bond Restructuring FISCAL IMPACT: The refunding bonds will be issued on a non-rated basis, similar to the 2006 refunding bonds. The limited control that the Airport has over the generation of PFCs, as well as the possibility that authority to collect PFCs can be terminated by the FAA if the Airport violates certain covenants, makes it difficult to obtain an investment grade rating without additional pledges of other revenues. Non-rated interest rates have increased significantly over the last 6 months. A memo from the City's underwriter, Stone & Youngberg, is attached, and describes the reasons for this increase in detail. In summary, non-rated rates have increased because there is less demand from investors who traditionally buy this type of bond, and there has been a general widening of the interest rate spread between AAA-rated and non-rated bonds based on perceived risk and liquidity. The underwriter has indicated that rates are likely to remain at these levels for quite some time, and they have actually increased by Y% since February 2008. Based on current non-rated bond rates, the annual debt service after restructuring may increase by as much as S85,000, but the repayment term will be shortened by 1 year (an increase of $1.2M in total over the remaining 20 years), payable from PFCs. There is no additional cost to the Airport's operating expenses because all PFC revenue is dedicated entirely to the Debt service on the 1998 PFC Bonds, the 2006 PFC Bonds and these 2008 bonds. The Airport has FAA approval to collect sufficient enough PFCs to pay for the increased level of debt service. However, if rates continue to increase to a point where the PFC revenues will not meet the minimum coverage requirement for the issuance of the refunding Bonds, the refinancing will be put on hold until later this year to evaluate if interest rates accommodate the program. The resolution presented to the City Council and the Financing Authority Board authorizes the City Manager to approve and/or execute the following documents, the forms of which are on file with the City Clerk: 1. First Supplement to Indenture of Trust, by an between the City and The Bank of New York Trust Company, as Trustee; 2, Escrow Deposit and Trust Agreement, by and between the City, the Financing Authority and The Bank of New York Trust Company, as Escrow Bank; 3. Continuing Disclosure Certificate; 4. Purchase Contract with Stone & Youngberg, to purchase the Bonds at negotiated sale in an amount not to exceed $8 million, at true interest cost not to exceed 7% with an underwriter's discount not to exceed 1.8% of the principal amount of the Bonds; and oaa0U"l3 City Council Staff Report April 16, 2008 -- Page 4 Bond Restructuring 5. Preliminary Official Statement. It should be noted that on February 13, 2008, the Airport Commission voted in favor of recommending that this bond program be presented to the City Council for approval. rl� •I Thomas Nolan, Executive Director, Airport David H. Ready, City ana Attachments: 1. City Council Resolution 2, Authority Board Resolution 3. First Supplement to Indenture 4. Escrow Deposit and Trust Agreement 5, Continuing Disclosure Certificate 6. Bond Purchase Agreement 7. Preliminary Official Statement 8. Memo from Stone & Youngberg 26039.11 JH:ACH:brf 04102/08 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, APPROVING THE ISSUANCE, SALE AND DELIVERY OF CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REFUNDING REVENUE BONDS (PALM SPRINGS INTERNATIONAL AIRPORT) AND AUTHORIZING THE EXECUTION OF CERTAIN DOCUMENTS AND THE TAKING OF CERTAIN ACTIONS IN CONNECTION THEREWITH WHEREAS, the City of Palm Springs (the "City") is a municipal corporation and charter city, duly organized and existing under the Constitution and laws of the State of California and, as such is authorized to issue refunding bonds pursuant to the Refunding Bond Law, constituting Sections 53570 et seq. of the California Government Code (the "Law"); WHEREAS, the City owns and operates the Palm Springs International Airport (the "Airport Facilities"); WHEREAS, the City of Palm Springs Financing Authority (the "Authority") is a joint exercise of powers authority organized and existing under the laws of the State of California, and pursuant to a joint exercise of powers agreement, dated February 1, 1991, between the City and the Community Redevelopment Agency of the City of Palm Springs (the "Agency"), as amended, with the authority to assist the City and the Agency in providing for financing and refinancing in connection with the acquisition, construction and rehabilitation of public improvements for the benefit of the lands and inhabitants of the City and the Agency, including but not limited to, the acquisition of land and construction of improvements for the benefit of the Airport Facilities; and WHEREAS, in order to finance certain improvements to the Airport Facilities, the City of Palm Springs Financing Authority (the "Authority") issued its $8,260,000 principal amount of City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport) (the "1998 Bonds") payable principally from installment payments to be paid by the City for such improvements pursuant to Amendment No. 1 to First Amended and Restated Installment Sale Agreement, dated as of April 1, 1998, by and between the City and the Authority (the "1998 Installment Sale Agreement"); and WHEREAS, in order to restructure its payment obligations under the 1998 Installment Sale Agreement, the City has determined to repay in full its installment payment obligations thereunder and to, thereby, refund and defease the 1998 Bonds; and WHEREAS, in order to refinance certain improvements to the Airport Facilities, the City issued its $12,115,000 principal amount of 2006 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) (the "2006 Bonds") pursuant to a Trust Indenture, dated as of April 1, 2006, by and between the City and the Trustee (the `Indenture"); and WHEREAS, the Indenture provides that, subject to certain conditions, the City may by Supplemental Indenture provide for the issuance or incurrence of Parity Obligations payable 000005 Resolution No. Page 2 from Subordinate Revenues on a parity with the 2006 Bonds (as such terms are defined in the Indenture) and; WHEREAS, in order to provide the moneys required to repay in full its installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds, the City desires to authorize the issuance of its 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) (the "Bonds"), in an aggregate principal amount of not to exceed $8,000,000; and WHEREAS, the payment of principal and interest on the Bonds will be secured by the a lien on passenger facility charges on a parity with the 2006 Bonds; and WHEREAS, the pledge of the passenger facility charges by the City to secure the Bonds and the 2006 Bonds will be subordinate to the pledge provided by the City to secure the outstanding City of Palm Springs Financing Authority Airport Passenger Facility Charge Revenue Bonds, Series 1998 (Palm Springs Regional Airport); and WHEREAS, pursuant to Section 147(f) of the Internal Revenue Code of 1986, as amended, (the "Code"), the 1998 Bonds were approved, following a public hearing, by the City Council of the City; and WHEREAS, the City will issue the Bonds pursuant to the terms of the Indenture, as amended and supplemented pursuant to a First Supplement to Indenture of Trust, dated as of May 1, 2008, by and between the City and the Trustee (the "First Supplement'); and WHEREAS, the City desires to sell the Bonds to Stone & Youngberg LLC (the "Underwriter") pursuant to a Purchase Contract by and between the City and the Underwriter (the "Purchase Contract'); and WHEREAS, to provide for the sale of the Bonds to the public by the Underwriter, Harrell & Company Advisors, LLC, the Financing Consultant, on behalf of the City, has assisted the City in the preparation of a preliminary official statement (the "Preliminary Official Statement'); and WHEREAS, the City Council desires to approve the First Supplement, Purchase Contract, the Preliminary Official Statement, the Continuing Disclosure Certificate (as hereinafter defined) and the Escrow Agreement (as hereinafter defined), and any other agreements or documents necessary to issue the Bonds (collectively, the "Financing Documents"); NOW,THEREFORE, THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The above recitals, and each of them, are true and correct. Section 2, This City Council hereby approves of the issuance by the City of its aggregate principal amount not to exceed $8,000,000 City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport), in accordance with the terms and provisions of the Indenture, as amended and supplemented by the First Supplement. The form of the First Supplement on file with the City Clerk is hereby approved with such changes as may be approved by the Mayor, City Manager or the Director of Finance & Treasurer of the City (or the designees of the Mayor, City Manager or Director of WON Resolution No. Page a Finance & Treasurer) (each, an "Authorized Officer") or Bond Counsel, such approval to be conclusively evidenced by the execution and delivery thereof. Each Authorized Officer, acting alone, is hereby authorized and directed for and in the name of the City to execute and the City Clerk is authorized to attest to the First Supplement. Section 3. The form of Purchase Contract on file with the City Clerk and the sale of the Bonds pursuant to the terms set forth therein is hereby approved with such changes as may be approved by an Authorized Officer or Bond Counsel, such approval to be conclusively evidenced by the execution and delivery thereof. Each Authorized Officer, acting alone, is hereby authorized and directed for and in the name of the City to execute the Purchase Contract. The final form of the Purchase Contract shall contain a true interest rate on the Bonds not to exceed 7.00%, and an underwriter's discount on the Bonds not to exceed 1.8% of the principal amount of the Bonds, all to be approved by an Authorized Officer. Section 4. The form of Escrow Agreement on file with the City Clerk (the "Escrow Agreement"), among the City, the Authority and The Bank of New York Trust Company, N.A. is hereby approved with such changes as may be approved by an Authorized Officer or Bond Counsel, such approval to be conclusively evidenced by the execution and delivery thereof. Each Authorized Officer, acting alone, is hereby authorized and directed for and in the name of the City to execute the Escrow Agreement, Section 5. The form of Continuing Disclosure Certificate on file with the City Clerk (the "Continuing Disclosure Certificate"), to be executed by the City, is hereby approved with such changes as may be approved by an Authorized Officer or Bond Counsel, such approval to be conclusively evidenced by the execution and delivery thereof. Each Authorized Officer, acting alone, is hereby authorized and directed for and in the name of the City to execute the Continuing Disclosure Certificate. Section 6. The Preliminary Official Statement presented at this meeting is hereby approved and the distribution of said Preliminary Official Statement to prospective purchasers of the Bonds is approved with such changes as may be approved by an Authorized Officer, or Bond Counsel. The City Manager, Finance Director or Airport Director may make such changes to the Preliminary Official Statement considered necessary or appropriate to make the Preliminary Official Statement final as of its date, except for the omission of certain information, as permitted by Rule 15c2-12 under the Securities Exchange Act of 1934. The City Manager, Finance Director or Airport Director of the City are authorized and directed to execute and deliver the final Official Statement in accordance with the Purchase Agreement in substantially the form of the Preliminary Official Statement hereby approved, with such additions thereto and changes therein as may be recommended or approved by Bond Counsel, such approval to be conclusively evidenced by the execution and delivery thereof. Section 7. The Authorized Officers, or the City Clerk, or their designees, and each and every officer thereof is authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents which they may deem necessary or advisable in order to consummate the sale and delivery of the Bonds and the refunding and defeasance of the 1998 Bonds and otherwise to effectuate the purpose of this Resolution. Section 8. The firm of Jones Hall, A Professional Law Corporation, is hereby appointed as Bond Counsel in connection with the issuance of the Bonds, compensation for such services to be as provided in an engagement letter to be approved by the City Manager. Resolution No. Page 4 Section 9. The firm of Harrell and Company Advisors, LLC Is hereby appointed as Financial Consultant in connection with the issuance of the Bonds, compensation For such services to be as provided in the existing agreement on file with the City Clerk. Section 10. The firm of Hunton &Williams LLP is hereby appointed as Disclosure Counsel in connection with the issuance of the Bonds, compensation for such services to be as provided in an engagement letter or agreement to be approved by the City Manager. ADOPTED this 16th day of April, 2008. Steven Pougnet, Mayor ATTEST James Thompson, City Clerk CERTIFICATION STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE. ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on April 16, 2008, by the following votes. AYES: Councilmember NOES ABSENT: ABSTAIN: 26039-11 JH:ACH-brf 04/02/08 RESOLUTION NO. A RESOLUTION OF THE BOARD OF DIRECTORS OF THE CITY OF PALM SPRINGS FINANCING AUTHORITY APPROVING AN ESCROW AGREEMENT IN CONNECTION WITH THE REFUNDING OF THE CITY OF PALM SPRINGS FINANCING AUTHORITY AIRPORT REVENUE BONDS, SERIES 1998 (PALM SPRINGS REGIONAL AIRPORT) AND AUTHORIZING CERTAIN ACTIONS IN CONNECTION THEREWITH WHEREAS, the City of Palm Springs (the "City") is a municipal corporation and charter city, duly organized and existing under the Constitution and laws of the State of California and owns and operates the Palm Springs International Airport (the "Airport Facilities"); WHEREAS, the City of Palm Springs Financing Authority (the "Authority") is a joint exercise of powers authority organized and existing under the laws of the State of California, and pursuant to a joint exercise of powers agreement, dated February 1, 1991, between the City and the Community Redevelopment Agency of the City of Palm Springs (the "Agency"), as amended, with the authority to assist the City and the Agency in providing for financing and refinancing in connection with the acquisition, construction and rehabilitation of public improvements for the benefit of the lands and inhabitants of the City and the Agency, including but not limited to, the acquisition of land and construction of improvements for the benefit of the Airport Facilities; and WHEREAS, in order to finance certain improvements to the Airport Facilities, the City of Palm Springs Financing Authority (the "Authority") issued its $8,260,000 principal amount of City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport) (the 1998 Bonds") payable principally from installment payments to be paid by the City for such improvements pursuant to Amendment No. 1 to First Amended and Restated Installment Sale Agreement, dated as of April 1, 1998, by and between the City and the Authority (the "1998 Installment Sale Agreement'); and WHEREAS, in order to restructure its payment obligations under the 1998 Installment Sale Agreement the City has determined to repay in full its installment payment obligations thereunder and to, thereby, refund and defease the 1998 Bonds; and WHEREAS, in order to provide the moneys required to repay in full its installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds, the City proposes to authorize the issuance of its 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) (the "Bonds"), in an aggregate principal amount of not to exceed $8,000,000; and WHEREAS, for the purpose of refunding and defeasing the 1998 Bonds, the City, the Authority and The Bank of New York Trust Company, N.A. as successor trustee to BNY Western Trust Company, desire to enter into the 1998 Bonds Escrow Deposit and Trust Agreement, dated as of May 1, 2008 (the "Escrow Agreement'), in form on file with the Secretary of the Authority; NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE CITY OF PALM SPRINGS FINANCING AUTHORITY DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The form of the Escrow Agreement on file with the Secretary of the Authority, among the Authority, the City and The Bank of New York Trust Company, N.A. is hereby Resolution No._ Page 2 approved with such changes as may be approved by the Chair, Executive Director or Treasurer (each, an "Authorized Officer"), such approval to be conclusively evidenced by the execution and delivery thereof. Each Authorized Officer, acting alone, is hereby authorized and directed for and in the name of the Authority to execute the Escrow Agreement. Section 2. The Authorized Officers and the Secretary, or their designees, and each and every officer thereof is authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents and certificates which they may deem necessary or advisable in order to consummate the refunding of the 1998 Bonds and otherwise effectuate the purpose of this Resolution. ADOPTED this 16th day of April, 2008. Steven Pougnet, Chairman ATTEST: James Thompson, Secretary STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, [Secretary] of the City of Palm Springs Financing Authority, hereby certify that Resolution No. _ is a full, true and correct copy, and was duly adopted at a special meeting of the Board of Directors of the City of Palm Springs Financing Authority on April 16, 2008, by the following vote: AYES: Boardmember NOES: None ABSENT: None ABSTAIN: None 26039-11 JKACM brt 04/02/08 FIRST SUPPLEMENT TO TRUSTINDENTURE by and between THE BANK OF NEW YORK TRUST COMPANY, N.A., as Trustee and the CITY OF PALM SPRINGS $[Bond Amount] CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REVENUE REFUNDING BONDS (PALM SPRINGS INTERNATIONAL AIRPORT) Dated as of May 1, 2008 TABLE OF CONTENTS Paae ARTICLE XII The 2008 Bonds Section 12.01. Definitions......................... ........................ ......................................3 Section 12.02. Authorization of 2008 Bonds. ........................................................................4 Section 12.03. Terms of 2008 Bonds. ............................................................................ 4 Section 12.04. Form of 2008 Bonds.... .......................... ................................................5 Section 1205.. Delivery of 2008 Bonds. ........................... ..................................................5 Section 12.06. Application of Proceeds of 2008 Bonds; Transfers.......................................5 Section 12.07. Terms of Redemption of the 2008 Bonds......................................................6 Section 12.08. 2008 Reserve Fund........................................... . .............8 Section 12.09. Redemption Fund.......................................................... ......... 8 Section 12.10. Tax Covenants. ...................................................................... 8 Section 12.11. Continuing Disclosure....................................................................................8 Section 12.12. Security for the 2008 Bonds. .........................................................................8 Exhibit A Form of 2008 Exhibit B Form of Payment Request 00001 FIRST SUPPLEMENT TO TRUST INDENTURE THIS FIRST SUPPLEMENT TO TRUST INDENTURE made and entered into as of May 1, 2008 (the "First Supplement to Trust Indenture') by and between THE BANK OF NEW YORK TRUST COMPANY, N.A., a national banking association duly organized and existing under and by virtue of the laws of the United States of America, as trustee under the Indenture (the "Trustee") and the CITY OF PALM SPRINGS, a municipal corporation and charter city duly organized and existing under and by virtue of the Constitution and laws of the State of California (the"City"). WITNESSETH: WHEREAS, the City is a municipal corporation and charter city, duly organized and existing under the Constitution and laws of the State of California and, as such is authorized to issue refunding bonds pursuant to the Refunding Bond Law, constituting Sections 53570 et seq. of the California Government Code (the "Law"); WHEREAS, the City now owns and operates the Palm Springs International Airport (the "Airport Facilities"); WHEREAS, in order to finance certain improvements to the Airport Facilities, the City of Palm Springs Financing Authority (the "Authority") issued its $8,260,000 principal amount of City of Palm Springs Financing Authority Airport Revenue Bands, Series 1998 (Palm Springs Regional Airport) (the 1998 Bonds") payable principally from installment payments to be paid by the City for such improvements pursuant to Amendment No. 1 to First Amended and Restated Installment Sale Agreement, dated as of April 1, 1998, by and between the City and the Authority (the"1998 Installment Sale Agreement'); WHEREAS, in order to restructure its payment obligations under the 1998 Installment Sale Agreement the City has determined to repay in full its installment payment obligations thereunder and to, thereby, refund and defease the 1998 Bonds; WHEREAS, in order to refinance certain improvements to the Airport Facilities, the City issued its $12,115,000 principal amount of 2006 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) (the "2006 Bonds") pursuant to a Trust Indenture, dated as of April 1, 2006, by and between the City and the Trustee (the 'Indenture"); WHEREAS, the Indenture provides that, subject to certain conditions, the City may by Supplemental Indenture provide for the issuance or incurrence of Parity Obligations payable from Subordinate Revenues on a parity with the 2006 Bonds (as such terms are defined in the Indenture),- WHEREAS, in order to provide the moneys required to repay in full its installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds, the City has authorized the issuance of its 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) (the "2008 Bonds"), in an aggregate principal amount of$[Bond Amount]; 1 WHEREAS, the City hereby determines that all of the conditions precedent under the Indenture to the issuance of the 2008 Bonds as Parity Obligations payable on a parity with the 2006 Bonds have been met; WHEREAS, in order to provide for the authentication and delivery of the 2008 Bonds, to establish and declare the terms and conditions upon which the 2008 Bonds are to be issued and secured and to secure the payment of the principal thereof, premium, if any, and interest thereon, the City has authorized the execution and delivery of this First Supplement to Trust Indenture; and WHEREAS, the City has determined that all acts and proceedings required by law necessary to make the 2008 Bonds, when executed by the City, authenticated and delivered by the Trustee and duly issued, the valid, binding and legal obligations of the City payable in accordance with their terms, and to constitute this First Supplement to Trust Indenture a valid and binding agreement of the parties hereto for the uses and purposes herein set forth in accordance with its terms, have been done and taken, and the execution and delivery of this First Supplement to Trust Indenture have been in all respects duly authorized; NOW, THEREFORE, the parties to this First Supplement to Trust Indenture agree that the Indenture is amended by adding thereto an additional Article as follows: 2 SECTION 1. Supplement to Indenture. In accordance with the provisions of Section 8.01(B)(6) of the Indenture, the Indenture is hereby amended by adding a supplement thereto consisting of a new article to be designated as Article XII. Such Article XII shall read in its entirety as follows: ARTICLE XII THE 2008 BONDS Section 12.01. Definitions. Unless the context otherwise requires, the terms defined in this Section 1201. shall, for all purposes of this Article but not for any other purposes of this Indenture, have the respective meanings specified in this Section 12.01. All terms defined in Section 1.02 and not otherwise defined in this Section 12.01 shall, when used in this Article XII, have the respective meanings given to such terms in Section 1.01. "Continuing Disclosure Certificate" means that certain Continuing Disclosure Certificate executed by the City and dated the date of issuance and delivery of the 2008 Bonds, as originally executed and as it may be amended from time to time in accordance with the terms thereof, and, as applicable, any continuing disclosure certificate or agreement executed and delivered in connection with any subsequent Series of Bonds. "Escrow Agreement" means the 1998 Bonds Escrow Deposit and Trust Agreement, dated as of May 1, 2008, by and between the City and the Escrow Bank, as originally executed or as it may from time to time be modified or amended in accordance with its terms, providing for repayment of the City's installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds. "Escrow Bank" means The Bank of New York Trust Company, N.A., as escrow bank under the Escrow Agreement, its successors and assigns. "First Supplement to Trust Indenture" means the First Supplement to Trust Indenture, dated as of May 1, 2008, by and between the Trustee and the City, providing for the issuance of the 2008 Bonds. "1998 Installment Sale Agreement" means Amendment No. 1 to the First Amended and Restated Installment Sale Agreement, dated as of April 1, 1998, by and between the City and the Authority. "1998 Bonds" means the $8,260,000 principal amount of City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport). "Original Purchaser" means as the initial purchaser of the 2008 Bonds. "Participating Underwriter" shall have the meaning ascribed thereto in the Continuing Disclosure Certificate. "Resolution" means Resolution No. adopted by the City Council of the City on April_, 2008. 3 n 6y . • �U � t�.i4� "2008 Bonds" means the $[Bond Amount] principal amount of the City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds, (Palm Springs International Airport) issued pursuant to Section 12.02. "2008 Costs of Issuance Fund" means the fund by that name established pursuant to Section 12.06. "2008 Reserve Fund" means the fund by that name established pursuant to Section 12.08, "2008 Term Bonds" means the 2008 Bonds maturing on July 1, 20_, and July 1, 20, payable from the Principal Account as provided in Section 5.05 (B). Section 12.02. Authorization of 2008 Bonds. The 2008 Bonds have been authorized to be issued by the Agency pursuant to the Resolution. The 2008 Bands are issued as Parity Obligations in the aggregate principal amount of Million Thousand Dollars ($[Bond Amount]) under and subject to the terms of this Indenture, the Resolution and the Law, for the purpose of providing funds to repay in full the City's installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds. This Indenture constitutes a continuing agreement with the Owners of all of the 2008 Bonds issued hereunder and at any time Outstanding to secure the full and final payment of principal of and premium, if any, and interest on all 2008 Bonds which may from time to time be executed and delivered hereunder, subject to the covenants, agreements, provisions and conditions herein contained. The 2008 Bonds shall be designated the "City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport)". Section 12.03. Terms of 2008 Bonds. The 2008 Bonds shall subject to the provisions of Section 3.03 and shall be initially issued registered in the name of"Cede & Co.," as nominee of The Depository Trust Company, New York, New York, and shall be evidenced by one 2008 Bond maturing on each maturity date, to be in a denomination corresponding to the total principal designated to mature on such date. Registered ownership of the 2008 Bonds, or any portion thereof, may not thereafter be transferred except as set forth in Section 3.03. The 2008 Bonds shall be issued as fully registered bonds without coupons in the denomination of$5,000 or any integral multiple thereof; provided that no 2008 Bond shall have principal maturing on more than one principal maturity date. The 2008 Bands shall be dated as of date of delivery of the 2008 Bonds to the Original Purchaser and shall accrue interest from such date. The 2008 Bonds shall mature on July 1, on the following dates and in the following amounts and shall bear interest at the following rates per annum payable on January 1, 2009, and semiannually thereafter on January 1 and July 1 in each year, calculated on the basis of a 360-d8y year consisting of twelve 30-day consecutive months: Maturity Date Principal Interest July 1 Amount Rate [To Come] The principal of and premium, if any, on the 2008 Bonds shall be payable in lawful money of the United States of America to the Owner thereof, upon the surrender thereof at the Corporate Trust Office of the Trustee, in Los Angeles, California, or such other office as may be designated by the Trustee. The interest on the 2008 Bonds shall be payable in like lawful 4 OG00!8 money to the person whose name appears on the bond registration books of the Trustee as the Owner thereof as of the close of business on the 15th day of the month immediately preceding an interest payment date, whether or not such day is a Business Day, such interest to be paid by check mailed by first class mail to such Owner at such address as appears on such registration books. Each 2008 Bonds shall bear interest from the interest payment date next preceding the date of authentication thereof unless it is authenticated as of a day during the period from the 16th day of the month next preceding any interest payment date to the interest payment date, inclusive, in which event it shall bear interest from such interest payment date, or unless it is authenticated on or before December 15, 2008, in which event it shall bear interest from its original dated date, provided, however, that if, at the time of authentication of any 2008 Bond, interest is in default on Outstanding Bonds, such Bond shall bear interest from the interest payment date to which interest has previously been paid or made available for payment on the Outstanding Bonds and shall be payable to the Owners thereof of record as of a special date as shall be established by the Trustee following such default. Only such of the 2008 Bonds as shall bear thereon a certificate of authentication in the form herein recited, executed by the Trustee, shall be valid or obligatory for any purpose or entitled to the benefits of this Indenture, and such certificate of the Trustee shall be conclusive evidence that the 2008 Bonds so authenticated have been duly authenticated and delivered hereunder and are entitled to the benefits of this Indenture. The 2008 Bonds shall be subject to redemption as provided in Section 12.07. (c) The City has reviewed all proceedings heretofore taken relative to the authorization of the 2008 Bonds and has found, as a result of such review, that all conditions, things and acts required by law to exist, happen or be performed precedent to and in the issuance of the 2008 Bonds do exist, have happened and have been performed in due time, form and manner as required by law, and the City is authorized, pursuant to each and every requirement of law, to issue the 2008 Bonds in the manner and form provided in this Indenture. Section 12,04. Form of 2008 Bonds. The 2008 Bonds and the Trustee's certificates of authentication and registration and the form of assignment to appear thereon shall be in substantially the forms set forth in Exhibit C attached hereto and hereby made a part hereof (which Exhibit is attached as Exhibit A to the First Supplement to Trust Indenture), with necessary or appropriate variations, omissions and insertions as permitted or required by this Indenture. Section 12.05. Delivery of 2008 Bonds. At any time after the execution of the First Supplement to Trust Indenture, the City may sell and execute and the Trustee, upon a Request or Certificate of the City, shall authenticate and deliver the 2008 Bonds to the Original Purchaser, Section 12.06. Application of Proceeds of 2008 Bonds; Transfers. The net proceeds received from the sale of the 2008 Bonds in the amount of$ (being the principal amount of the 2008 Bonds less an original issue discount of$ and less an underwriter's discount of $ ) shall be deposited with the Trustee, who shall deposit or transfer the net proceeds as follows, 5 (1) The Trustee shall deposit in the 2008 Reserve Fund the amount of $ which amount is not less than the amount required to be deposited therein by Section 3.02 (C) upon the issuance of the 2008 Bonds as Parity Obligations. (2) The Trustee shall transfer to the Escrow Bank for deposit in the Escrow Fund established under the Escrow Agreement an amount equal to $ providing for repayment of the City's installment payment obligations under the 1998 Installment Sale Agreement and to, thereby, refund and defease the 1998 Bonds. (3) The Trustee shall deposit in a separate fund to be known as the "2008 Costs of Issuance Fund", which the Trustee hereby agrees to establish and maintain, an amount equal to $ . The moneys in the 2008 Costs of Issuance Fund shall be used and withdrawn by the Trustee from time to time to pay the Costs of Issuance related directly or indirectly to the 2008 Bonds upon submission of a Request of the City stating (a) the person to whom payment is to be made, (b) the amount to be paid, (c) the purpose for which the obligation was incurred, (d) that such payment is a proper charge against the 2008 Costs of Issuance Fund, and (e) that such amounts have not been the subject of a prior Request of the City; in each case together with a statement or invoice for each amount requested thereunder. On the earlier of ninety (90) days from the Closing Date, or the date of receipt by the Trustee of a Written Request of the Agency therefor, all amounts (if any) remaining in the 2008 Costs of Issuance Fund shall be withdrawn therefrom by the Trustee and transferred to the Bond Service Fund, Section 12.07. Terms of Redemption of the 2008 Bonds (a) Optional Redemption. 2008 Bonds due on or after July 1, 20_, shall be subject to redemption prior to their respective stated maturities, at the option of the City, from and to the extent of any source of available funds, as a whole or in part on any date on or after July 1, 20—, by such maturities or portions thereof as shall be determined by the City and by lot within any such maturity, at the principal amount thereof and accrued interest thereon to the date fixed for redemption, without premium. (b) Mandatory_Sinking Account Redemption. (i) The 2008 Bonds maturing on July 1, 20 , and July 1, 20_, are 2008 Term Bonds and shall also be subject to redemption, in part by lot, on July 1 in each year as set forth in the following tables, from mandatory sinking account payments at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, or in lieu thereof shall be purchased pursuant to the succeeding paragraph (ii) of this subsection (b); provided, however, that if some but not all of such 2008 Term Bonds have been redeemed pursuant to subsection (a) above, the total amount of all future mandatory sinking account payments established pursuant to this subsection (b)(i) shall be reduced by the aggregate principal amount of such 2008 Term Bonds so redeemed, to be allocated among the applicable mandatory sinking account payments on a basis determined by the City in integral multiples of $5,000 (written notice of which determination shall be given by the City to the Trustee). 6 2008 Term Bonds Maturing July 1, 20_ Sinking Account Principal Amount Redemption Date To Be Redeemed (July 1) or Purchased [To Come] *Maturity 2008 Term Bonds Maturing July 1, 20_,_ Sinking Account Principal Amount Redemption Date To Be Redeemed (September 1) or Purchased [To Come] "Maturity (ii) The 2008 Term Bonds are payable from the Principal Account as provided in Section 5.05 (B). In lieu of redemption of Term Bonds pursuant to this subsection (b), amounts on deposit in the Principal Account as mandatory sinking account payments or required to be deposited to the Redemption Fund may also be used and withdrawn by the Trustee, at the written direction of the City, at any time for the purchase of 2008 Term Bonds otherwise required to be redeemed on the following July 1 at public or private sale as and when and at such prices (including brokerage and other charges and including accrued interest) as the City may in Its discretion determine. The par amount of any of the 2008 Term Bonds so purchased by the City and surrendered to the Trustee for cancellation in any twelve-month period ending on May 1 in any year shall be credited towards and shall reduce the per amount of the 2008 Term Bonds otherwise required to be redeemed on the following July 1 pursuant to this subsection (b). (c) Special Mandato Redemption. The Bonds maturing July 1, 20,, are subject to special mandatory redemption, in part, and by lot each July 1, beginning July 1, 200_, from Remaining Revenue deposited to the Special Redemption Account in accordance with Section 5.10 at a redemption price equal to the principal amount thereof to be redeemed, plus a premium (expressed as a percentage of the principal amount of Bonds to be redeemed) together with accrued interest thereon to the date fixed for redemption as follows: Redemption Dates Redemption Price Each July 1, Prior to July 1, 2014 103.0% July 1, 2014 102.0% July 1, 2015 101.0% July 1, 2016 and each July 1 thereafter 100.0% In addition, the Bonds are also subject to special mandatory redemption, in whole, on any date, as a result of actions taken by the FAA to reduce the City's authority to collect PFC's under the Supplemental ROD, from proceeds of refunding obligations or from any available 7 funds of the Airport, at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption, without premium. The Trustee shall undertake said special mandatory redemption when and as directed in writing by the City- (d) Rescission. The City shall have the right to rescind any optional redemption of 2008 Bonds by written notice to the Trustee on or prior to the date fixed for redemption. Any notice of optional redemption shall be cancelled and annulled if for any reason funds will not be or are not available on the date fixed for redemption for the payment in full of the 2008 Bonds then called for redemption, and such cancellation shall not constitute an Event of Default under this Indenture. The City and the Trustee shall have no liability to the Owners or any other party related to or arising from such rescission of redemption. The Trustee shall mail notice of such rescission of redemption in the same manner as the original notice of redemption was sent- (e) Redemption Procedures. Except as provided in this Section 1207. to the contrary, the redemption procedures and other provisions of Article IV shall apply to the redemption of the 2008 Bonds. Section 12.08. 2008 Reserve Fund. The Trustee shall establish and hold in trust a separate fund designated as the "2008 Reserve Fund", which shall be maintained and applied in accordance with Section 5.08(C) with respect to the 2008 Bonds as Parity Obligations. Section 12.09. Redemption Fund. The Trustee shall deposit in the Redemption Fund amounts received by the Trustee at least one day before the redemption date which are to be applied to the redemption of 2008 Bonds pursuant to Section 12.07(a) and Section 12.07(b) and as further provided in Section 5.06. Section 12.10. Tax Covenants. The tax covenants set forth in Section 6.08 shall apply to the 2008 Bonds. Section 12.11. Continuing Disclosure. The City hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate. Notwithstanding any other provision of this Indenture, failure of the City to comply with the Continuing Disclosure Certificate shall not be considered an Event of Default; however, any Participating Underwriter may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Section. Section 12.12. Security for the 2008 Bonds- The 2008 Bonds are Parity Obligations within the meaning of this Indenture and are secured by a first pledge of Subordinate Revenues and other funds allocable to the 2008 Bonds in the manner and to the extent set forth in Article V and in this Article XII on a parity with Outstanding Bonds and any additional Parity Obligations. In addition, the 2008 Bonds are secured by a pledge of all the moneys in the 2008 Reserve Fund, including the investment earnings thereon SECTION 2. Attachment of Exhibit C. The Indenture is also hereby further amended by attaching thereto and incorporating therein an Exhibit C setting forth the form of the 2008 Bonds, which shall read substantially as set forth in Exhibit A which is attached hereto and by this reference incorporated herein. 8 SECTION 3. Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Second Supplement shall for any reason be held illegal, invalid or unenforceable, such holding shall not affect the validity of the remaining portions of this First Supplement to Trust Indenture. The Agency hereby declares that it would have entered into this First Supplement to Trust Indenture and each and every other Section, paragraph, sentence, clause or phrase hereof and authorized the issue of the 2008 Bonds pursuant thereto irrespective of the fact that any one or more Sections, paragraphs, sentences, clauses, or phrases of this First Supplement to Trust Indenture may be held illegal, invalid or unenforceable. SECTION 4. Execution in Counterparts. This First Supplement to Trust Indenture may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. SECTION 5. Governing Law. This First Supplement to Trust Indenture shall be construed and governed in accordance with the laws of the State of California. 9 IN WITNESS WHEREOF, the parties hereto have executed this First Supplement to Trust Indenture by their officers thereunto duly authorized as of the day and year first written above. THE BANK OF NEW YORK TRUST COMPANY, N.A., as Trustee By CITY OF PALM SPRINGS By City Manager (Seal) ATTEST; City Clerk APPROVED AS TO FORM By: City Attorney 10 y� -• U� dSJi,"z EXHIBIT A FORM OF 2008 BOND UNITED STATES OF AMERICA REGISTERED No. $ CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE. REFUNDING REVENUE BONDS PALM SPRINGS INTERNATIONAL AIRPORT) INTEREST RATE MATURITY DATE ORIGINAL ISSUE DATE CUSIP# [To Come] REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS THE CITY OF PALM SPRINGS, a municipal corporation and charter city (the "City"), acting by and through its City Council (hereinafter called the "Council'), FOR VALUE RECEIVED, hereby promises to pay, solely from Subordinate Revenues, as defined in the hereinafter defined Indenture, to the Registered Owner named above, unless redeemed prior thereto as hereinafter provided, the principal amount set forth above, and to pay interest (calculated on the basis of a 360-day year consisting of twelve 30-day months) on such principal amount from the Interest Payment Date next preceding the date of authentication hereof (a) unless this Bond is authenticated during the period after the fifteenth day of the month preceding such Interest Payment Date (a "Record Date") but on or before the next Interest Payment Date, in which event this Bond shall bear interest from such Interest Payment Date, or (b) unless this Bond is authenticated on or prior to December 15, 2008, in which event this Bond shall bear interest from the Original Issue Date; provided, however, that if as of the date of authentication interest on this Bond is in default, it shall bear interest from the Interest Payment Date to which interest has been paid or provided for, semi-annually on January 1, and July 1, commencing January 1, 2009, at the interest rate set forth above, until the principal amount hereof is paid or made available for payment. The principal of and premium, if any, on this Bond are payable to the Registered Owner hereof in lawful money of the United States of America upon presentation and surrender of this Bond at the principal corporate trust office of The Bank of New York Trust Company, N.A. in Los Angeles, California (the "Trustee"). Interest on this Bond shall be paid by check of the Trustee mailed to the Registered Owner hereof as of the close of business on the applicable Record Date at such Registered Owner's address as it appears on the registration books maintained by the Trustee, except that a Registered Owner of $1,000,000 or more in principal amount of the Bonds may be paid interest by wire transfer to an account in the United States of America if such Registered Owner makes a written request of the Trustee prior to the Record Date preceding such interest payment date specifying the account address. Such notice may provide that it will remain in effect for later interest payments until changed or revoked by another written notice. Exhibit A-1 This Bond is one of a duly authorized issue of "City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) (the "Bonds") issued in the aggregate principal amount of Million Hundred Thousand Dollars ($[Bond Amount]) pursuant to Section 53570, et. seq., of the Government Code of the State of California (the "Law"), and the Trust Indenture by and between the City and Trustee, dated as of April 1, 2006, as amended and Supplemented by a First Supplement to Trust Indenture, by and between the City and the Trustee, dated as of May 1, 2008 (as amended and supplemented, the "Indenture"). Reference is hereby made to the Indenture and the Law for a description of the terms on which the Bonds are to be issued, the provisions with regard to the nature and extent of the Subordinate Revenues, and all of the terms of the Indenture and the Law are hereby incorporated herein and constitute a contract between the City and the Registered Owner from time to time of this Bond, and by acceptance hereof of the Registered Owner of this Bond assents to said terms and conditions. The Indenture is adopted under, and this Bond is issued under, and is to be construed in accordance with, the laws of the State of California. The Bonds are special limited obligations of the City payable from and secured by a pledge of and a lien and charge upon passenger facility charges derived by the City from the ownership and operation of the Palm Springs International Airport (PSP) (the "Airport") on a parity with the City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) (the "2006 Bonds"). The Bonds are not a legal or equitable pledge, charge, lien or encumbrance upon any of the City's property or upon any of Its income, receipts or revenues, except the Subordinate Revenues. The general fund of the City is not liable for the payment of the Bonds, or their interest, nor is the credit or the taxing power of the City pledged therefor. The Registered Owner hereof shall not compel the exercise of any taxing power of the City or the forfeiture of any of its property for the payment of this Bond or any interest thereon. The Bonds and the 2006 Bonds are payable as to both principal and interest, and any premium upon redemption thereof, exclusively from the Subordinate Revenues and other funds pledged under the Indenture. The Bonds are issued to provide funds to repay certain installment payment obligations of the City with respect to the Airport and, thereby, refund and defease the outstanding City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport). Bonds due on or after July 1, 20, shall be subject to redemption prior to their respective stated maturities, at the option of the City, from and to the extent of any source of available funds, as a whole or in part on any date on or after July 1, 20, by such maturities or portions thereof as shall be determined by the City and by lot within any such maturity, at the principal amount thereof and accrued interest thereon to the date fixed for redemption, without premium. Bonds maturing on July 1, 20_, and July 1, 20_,, are Term Bonds and shall also be subject to redemption, in part by lot, on July 1 in each year as set forth in the following tables, from mandatory sinking account payments at a redemption price equal to the principal amount thereof to be redeemed together with accrued interest thereon to the redemption date, without premium, or in lieu thereof shall be purchased pursuant to the succeeding paragraph (ii) of this subsection (b); provided, however, that if some but not all of such Term Bonds have been redeemed pursuant to subsection (a) above, the total amount of all future mandatory sinking account payments established pursuant to this subsection (b)(i) shall be reduced by the aggregate principal amount of such Term Bonds so redeemed, to be allocated among the applicable mandatory sinking account payments on a basis determined by the City in integral Exhibit A-2 rr�� rry o �C 02 ' multiples of $5,000 (written notice of which determination shall be given by the City to the Trustee). Term Bonds Maturing July 1, 20_ Sinking Account Principal Amount Redemption Date To Be Redeemed (July 1) or Purchased [To Come] *Maturity Term Bonds Maturing July 1, 20_ Sinking Account Principal Amount Redemption Date To Be Redeemed (September 1) or Purchased [To Come] `Maturity In lieu of redemption of Term Bonds as described above, amounts on deposit with the Trustee may also be used and withdrawn by the Trustee, as provided in the Indenture, at any time for the purchase of Term Bonds otherwise required to be redeemed on the following July 1 at public or private sale as and when and at such prices (including brokerage and other charges and including accrued interest) as the City may in its discretion determine. The par amount of any of the Term Bonds so purchased by the City and surrendered to the Trustee for cancellation in any twelve-month period ending on May 1 in any year shall be credited towards and shall reduce the par amount of the Term Bonds otherwise required to be redeemed on the following July 1. The City shall have the right to rescind any optional redemption of Bonds by written notice to the Trustee on or prior to the date fixed for redemption. Any notice of optional redemption shall be cancelled and annulled if for any reason funds will not be or are not available on the date fixed for redemption for the payment in full of the Bonds then called for redemption, and such cancellation shall not constitute an event of default under the Indenture. The City and the Trustee shall have no liability to the Owners or any other parry related to or arising from such rescission of redemption. The Trustee shall mail notice of such rescission of redemption in the same manner as the original notice of redemption was sent. The Bonds maturing July 1, 20, are subject to special mandatory redemption, in part, and by lot each July 1, beginning July 1, 200, from Remaining Revenue (as defined in the Indenture) deposited to the Special Redemption Account established by and as provided in the Indenture at a redemption price equal to the principal amount thereof to be redeemed, plus a premium (expressed as a percentage of the principal amount of Bonds to be redeemed) together with accrued interest thereon to the date fixed for redemption as fellows: Exhibit A-3 Redemption Dates Redemption Price Each July 1, Prior to July 1, 2014 103.0°% July 1, 2014 102.0% July 1, 2015 101.0% July 1, 2016 and each July 1 thereafter 100.0% In addition, the Bonds are also subject to special mandatory redemption, in whole, on any date, as a result of actions taken by the Federation Aviation Administration to reduce the City's authority to collect passenger facility charges under the Special Agreement (as defined in the Indenture), from proceeds of refunding obligations or from any available funds of the Airport, at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption, without premium. The Trustee shall undertake said special mandatory redemption when and as directed in writing by the City. The Bonds may be transferred without charge upon the register required to be kept by the Trustee, by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of this Bond for cancellation, accompanied by delivery of a written instrument of transfer, duly executed in a form approved by the Trustee. Whenever any Bond is surrendered for transfer, the City shall execute and the Trustee shall authenticate and deliver a new Bond or Bonds of the same tenor and maturity and for a like aggregate principal amount. This Bond may be exchanged without charge at the corporate trust office of the Trustee in Los Angeles, California for Bonds of authorized denominations having the same aggregate principal amount, tenor and maturity. The Trustee need not transfer registration or exchange any Bond within 15 days prior to the date of selection of Bonds for redemption or any portion thereof selected for redemption. The Trustee may require the holder of any Bond requesting transfer of registration or exchange to pay any tax or other governmental charge required to be paid with respect to such transfer of registration or exchange. The rights and obligations of the City, the Trustee, and the holders of the Bonds may be modified or amended from time to time in the manner, to the extent and upon the terms provided in the Indenture, provided that no such modification or amendment shall extend the fixed maturity of this Bond, or reduce the amount of principal hereof, or extend the time of payment, or reduce the amount of any mandatory sinking account payment provided for the payment of this Bond, or reduce the rate of interest hereon, or extend the time of payment of interest hereon, or reduce any premium payable upon the redemption hereof, without the consent of the owner hereof, or reduce the percentage of Bonds the consent of the holders of which is required to effect any such modification or amendment, or permit the creation of any lien on the Subordinate Revenues and other assets or funds pledged under the Indenture prior to or on a parity with the lien created by the Indenture except as provided in the Indenture, or deprive the holders of the Bonds of the lien created by the Indenture on such other revenues and other assets, without the consent of the holders of all of the Bonds then outstanding as provided in the Indenture. This Bond shall not be entitled to any benefit under the Indenture, 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 and recited that any and all acts, conditions and things required to exist, to have happened and to have been performed precedent to and in the issuance of this Exhibit A-1 Bond do exist, have happened, and have been performed in due time, form and manner as required by the Constitution and laws of the State of California and that this Bond, together with all other indebtedness of the City does not exceed any limit prescribed by the Constitution and laws of the State of California and is not in excess of the amount of Bonds permitted to be issued under the Indenture. Unless this Bond is presented by an authorized representative of The Depository Trust Company, a New York corporation ("DTC"), to the Trustee for registration of transfer, exchange, or payment, and any certificate issued is registered in the name of Cede & Co. or in such other name as is requested by the authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the Registered Owner hereof, Cede & Co., has an interest herein. Exhibit A-5 IN WITNESS WHEREOF, the City of Palm Springs has caused this Bond to be signed by the Mayor and the City Clerk, and sealed with the corporate seal of said City as of the Original Issue Date specified above. CITY OF PALM SPRINGS By: Ron Oden, Mayor COUNTERSIGNED: By: James Thompson, City Clerk Exhibit A-6 26039.11 JH ACH 6rf 04102/08 1998 BONDS ESCROW DEPOSIT AND TRUST AGREEMENT by and among the CITY OF PALM SPRINGS FINANCING AUTHORITY, THE CITY OF PALM SPRINGS and THE BANK OF NEW YORK TRUST COMPANY N.A., as Escrow Bank Dated as of May 1, 2008 Relating to $8,260,000 City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport) 600 �I TABLE OF CONTENTS Page Section 1. Federal Securities.... ....... ..... ...... ... ... ... .. ... ... ...........................................3 Section 2. Appointment of Escrow Bank.......................................................................................4 Section 3. Establishment of 1998 Bonds Escrow Fund................................................................4 Section4. Deposit of Funds .. ..... ...............................................................................................4 Section 5. Application of Deposit.......... ..... ..... ..... ... .... .. ... ... .................................... ....5 Section 6- Instructions as to Application of Deposit, Call and Redemption of 1998 Authority Bonds............................................................................................................................5 Section 7. Application of Certain Terms of 1998 Bonds Indenture...............................................7 Section 8- Substitution of Federal Securities................................................................................7 Section 9. Compensation to Escrow Bank................................................................ ... .... ... ... 7 Section 10. Liabilities and Obligations of Escrow Bank .................................................................8 Section 12 Discharge of 1998 Bonds and Satisfaction of Prior Installment Sale Agreement- ----10 Section12 Amendment................................................................................................................11 Section 13. Partial Invalidity..........................................................................................................11 Section 14, Execution in Counterparts............................... ..... ......... .........................................I I Section 15. Governing Law.................................................................................................. ..... ..12 EXHIBIT SCHEDULE OF FEDERAL SECURITIES EXHIBIT B SCHEDULE OF 2008 BONDS DEBT SERVICE 1998 BONDS ESCROW DEPOSIT AND TRUST AGREEMENT This 1998 BONDS ESCROW DEPOSIT AND TRUST AGREEMENT is dated as of the 1st day of May, 2008 (this "Agreement"), by and among the CITY OF PALM SPRINGS FINANCING AUTHORITY, a Joint Powers Authority, organized and existing under the laws of the State of California (the "Authority"), the CITY OF PALM SPRINGS, a municipal corporation duly organized and existing under the laws of the State of California (the "City") and THE BANK OF NEW YORK TRUST COMPANY N.A., a national banking association organized and existing under the laws of the United States of America, as escrow holder hereunder (the "Escrow Bank") and as successor trustee with respect to the hereinafter described 1998 Bonds (hereinafter referred to in such capacity as the 1998 Bonds Trustee"): WITNES8ETH' WHEREAS, the City and the Redevelopment Agency of the City of Palm Springs (the "Agency") heretofore entered into a Joint Exercise of Powers Agreement establishing the City of Palm Springs Financing Authority (the "Authority") for the purpose of, among other things, of providing financing and refinancing for public capital improvements of public entities, including the City and the Agency; WHEREAS, the City pursuant to Amendment No. 1 to First Amended and Restated Installment Sale Agreement, dated as of April 1, 1998 (the "Prior Installment Sale Agreement"), between the City and the Authority purchased certain airport facilities (the "Facilities") from the Authority; WHEREAS, the City desires to refinance its installment payment obligations under the Prior Installment Sale Agreement, WHEREAS, for the purpose of providing funds for the payment for the Facilities in full pursuant to the Prior Installment Sale Agreement, the City has determined to issue its City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Revenue Refunding Bonds (Palm Springs International Airport) in the aggregate principal amount of$ (the "2008 Bonds"), WHEREAS, the Authority will use the proceeds of the City's prepayments of its installment payments under the Prior Installment Sale Agreement to refund and defease its outstanding City of Palm Springs Financing Authority Airport Revenue Bonds, Series 1998 (Palm Springs Regional Airport) (the "1998 Bonds') issued pursuant to a Master Indenture of Trust, dated as of August 1, 1992, by and between the Authority and First Interstate Bank of California, as trustee, as amended and supplemented, including as amended and supplemented by a Second Supplemental Trust Indenture, dated as of April 1, 1998, by and between the Authority and BNY Western Trust Company, as successor trustee (as amended and supplemented, the `1998 Bands Indenture"). WHEREAS, the Prior Installment Sale Agreement contains provisions permitting payment of installment payments in full and the 1998 Bonds Indenture contains provisions permitting the payment in full of the 1998 Bonds and the discharge of the 1998 Bonds Indenture with respect to the 1998 Bonds upon the deposit with the Escrow Bank, as the 1998 Bonds Trustee, of Federal Securities and cash sufficient to pay when due the principal, interest and any early redemption premiums due and to become due on the 1998 Bonds on the redemption date thereof, and the City and the Authority wish to make such a deposit with the Escrow Bank and to enter into this Agreement for the purpose of providing the terms and conditions for the deposit and application of amounts so deposited, and WHEREAS, the Escrow Bank has full powers to act with respect to the irrevocable escrow and trust created herein and to perform the duties and obligations to be undertaken pursuant to this Agreement. and WHEREAS, upon the making the deposit described above with the Escrow Bank, the City and the Authority desire to evidence the discharge of the 1998 Bonds Indenture and satisfaction of the Prior Installment Sale Agreement; NOW, THEREFORE, in consideration of the above premises and of the mutual promises and covenants herein contained and for other valuable consideration, the parties hereto do hereby agree as follows: Section 1. Federal Securities. Federal Securities (as defined in Section 5 hereof) means the United States Treasury Securities deposited in the 1998 Bonds Escrow Fund pursuant to the provisions of this Agreement, which the City and the Authority confirm to be direct obligations of the United States of America within the meaning of Section 9.03(b) of the 1998 Bonds Indenture. Section 2. Appointment of Escrow Bank. The City and the Authority hereby appoint the Escrow Bank, as escrow holder for all purposes of this Agreement and in accordance with the terms and provisions of this Agreement, and the Escrow Bank hereby accepts such appointment. Section 3. Establishment of 1998 Bonds Escrow Fund. The Escrow Bank agrees to establish and maintain a special trust account designated the "1998 Bonds Escrow Fund," which shall be held by the Escrow Bank, as a segregated fund separate and distinct from all other funds and accounts held by the Escrow Bank, in trust as security for the payment of the principal of and redemption premium and interest on the 1998 Bonds. Section 4. Deposit of Funds. Concurrently with the issuance and delivery of the 2008 Bonds, the City and the Authority shall cause to be transferred from the proceeds of the 2008 Bonds to the Escrow Bank for deposit into the 1998 Bonds Escrow Fund in immediately available funds the amount of$ 1 In addition, the Authority and the City hereby direct the Escrow Bank, as the 1998 Bonds Trustee, to transfer concurrently with the issuance and delivery of the 2008 Bonds and deposit in the 1998 Bonds Escrow Fund in immediately available funds from the Reserve Account established by the 1998 Bonds Indenture the amount of for a total deposit into the 1998 Bonds Escrow Fund of the amount of$ The City and the Authority hereby represent and warrant that the total amount of $ of immediately available funds deposited in the 1998 Bonds Escrow Fund represents a prepayment of the full amount payable by the City with respect to the Prior Installment Sale Agreement, Section 5. Application of Deposit. Of the total amount of $ deposited in the 1998 Bonds Escrow Fund pursuant to Section 4 hereof, $ shall be invested by the Escrow Bank in the federal securities described in Exhibit A, attached -2- . aa® 9 /1 hereto and hereby made a part hereof (the "Federal Securities'), and $ shall be held as cash. The City and the Authority hereby direct the Escrow Bank to acquire the Federal Securities for deposit in the 1998 Bonds Escrow Fund. After the Escrow Bank shall have paid or have made provision for payment of all principal of and interest and redemption premiums on the 1998 Bonds as provided in Section 6 hereof, the Escrow Bank shall promptly transfer to the trustee for the 2008 Bonds any surplus amounts remaining in the 1998 Bonds Escrow Fund to be used solely to pay debt service on the 2008 Bonds. Section 6. Instructions as to Application of Deposit, Call and Redemption of 199.8 Authority Bonds. The total amount of Federal Securities and cash held in the 1998 Bonds Escrow Fund pursuant to Section 5 hereof shall be deemed to be and shall constitute prepayments permitted to be made by the City pursuant to the Prior Installment Sale Agreement to pay all principal, interest and redemption premium in order to pay In full the 1998 Bonds and discharge the 1998 Bonds Indenture with respect to the 1998 Bonds pursuant to Article IX thereof. In accordance with Section Article IX of the 1998 Bonds Indenture, the City and the Authority hereby irrevocably direct and instruct the Escrow Bank to apply the maturing principal amount of the Federal Securities to pay all of the principal of and interest on the 1998 Bonds as the same shall become due and payable on July 1, 2008, and to pay all principal, interest and redemption premium due and payable upon call and redemption of the 1998 Bonds prior to maturity on July 1, 2008, the date of early redemption of the 1998 Bonds, all as more particularly set forth in Exhibit B, attached hereto and hereby made a part hereof. For such purpose of call and redemption prior to maturity, the City and the Authority hereby instruct the Escrow Bank, as the 1998 Bonds Trustee, and the Escrow Bank, as the 1998 Bonds Trustee, hereby agrees to give notice of redemption of the 1998 Bonds, such notice of redemption to be given timely for redemption of the 1998 Bonds on July 1, 2008, in accordance with the further applicable provisions of the 1998 Bonds Indenture- , certified public accountants and an "independent certified public accountant' within the meaning of Section 9.03 of the 1998 Bonds Indenture has confirmed, in its report to the 1998 Bonds Trustee, the Authority and the underwriters of the 2008 Bonds, dated May_, 2008, that the deposit in the 1998 Bonds Escrow Fund of such Federal Securities, together with interest to accrue thereon, will be fully sufficient to pay all of the principal of and interest on the 1998 Bonds as the same shall become due and payable on July 1, 2008, and to redeem and pay the principal of and interest and redemption premium on all 1998 Bonds in full on July 1, 2008, the date of early redemption of the 1998 Bonds. Section 7. Application of Certain Terms of 1998 Bonds Indenture. All of the terms of the 1998 Bonds Indenture relating to the call and redemption of the 1998 Bonds prior to maturity and to the making of payments of principal, interest and early redemption premiums on the 1998 Bonds, as applicable, are incorporated in this Agreement as if set forth in full herein. The provisions of the 1998 Bonds Indenture relating to the resignation and removal of the 1998 Bonds Trustee are also incorporated in this Agreement as if set forth in full herein and shall be the procedure to be followed with respect to any resignation or removal of the Escrow Bank hereunder. Section S. No Substitution of Federal Securities. No substitution of the Federal Securities initially deposited in the 1998 Bonds Escrow Fund pursuant to Section 5 is permitted. Section 9. Compensation to Escrow Bank. The City shall pay or cause the Authority to pay the Escrow Bank full compensation for its duties under this Agreement, including out-of- -3- UU9035 pocket costs such as publication costs, redemption costs and expenses, legal fees and expenses, which fees and expenses shall include the allocated costs and disbursements of in- house counsel (to the extent such counsel's services are not redundant of services provided by external counsel to Escrow Bank) and other costs and expenses relating hereto and, in addition, fees, costs and expenses relating to the purchase of any Federal Securities after the date hereof, pursuant to separate agreement between the City, the Authority and the Escrow Bank. Such compensation shall not affect the right of Escrow Bank, as Trustee for the 1998 Bonds, to compensation for its duties (including but not limited to, exchanges and transfers of 1998 Bonds), under the 1998 Bonds Indenture. Under no circumstances shall amounts deposited in the 1998 Bands Escrow Fund be deemed to be available for said purposes prior to the payment in full of all of the principal of, interest and early redemption premiums on the 1998 Bonds in accordance with Section 6 hereof. Section 10. Liabilities and Obligations of Escrow Bank. The Escrow Bank shall have no obligation to make any payment or disbursement of any type or incur any financial liability in the performance of its duties under this Agreement unless the City or the Authority shall have deposited sufficient funds with the Escrow Bank. The Escrow Bank may rely and shall be protected in acting upon the written instructions of the City or the Authority or its agents relating to any matter or action as Escrow Bank under this Agreement. The Escrow Bank shall not be required to act upon any oral instructions but may request that such instruction be given in writing. The City and the Authority covenant to indemnify and hold harmless the Escrow Bank against any loss, liability or expense, including legal fees and expenses, which fees and expenses shall include the allocated costs and disbursements of in-house counsel (to the extent such counsel's services are not redundant of services provided by external counsel to Escrow Bank) in connection with the performance of any of its duties hereunder, except the Escrow Bank shall not be indemnified against any loss, liability or expense resulting from its negligence or willful misconduct. In no event shall the Escrow Bank be liable for any special indirect or consequential damages. Such indemnification shall survive the termination and discharge of this Agreement or the removal or resignation of the Escrow Bank. The Escrow Bank shall incur no liability for losses arising from any investment made pursuant to this Agreement. No provision of this Agreement shall require the Escrow Bank 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 Escrow Bank undertakes only such duties as are expressly and specifically set forth in this Agreement and no implied duties or obligations shall be read into this Agreement against the Escrow Bank. The Escrow Bank shall not be responsible for any of the recitals or representations made herein other than that the Escrow Bank is qualified to accept and administer the trusts created hereunder. The Escrow Bank shall not be liable for the accuracy of any calculations provided as to the sufficiency of the moneys deposited with it to pay the principal of, interest and early redemption premiums on the 1998 Bonds. The Escrow Bank shall not have any liability hereunder except to the extent of its own negligence or willful misconduct. The Escrow Bank may consult with counsel of its own choice and the opinion of such counsel shall be full and complete authorization to take or suffer in good faith any action in accordance with such opinion of counsel- -4- Except as otherwise provided in this Agreement, whenever in the administration of this Agreement the Escrow Bank shall deem it necessary or desirable that a matter be proved or established 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 negligence or willful misconduct on the part of the Escrow Bank, be deemed to be conclusively proved and established by a certificate of any authorized representative of the City or the Authority, and such certificate shall, in the absence of negligence or willful misconduct on the part of the Escrow Bank, be full warrant to the Escrow Bank for any action taken or suffered by it under the provisions of this Agreement upon the faith thereof. The Escrow Bank may conclusively rely, as to the truth and accuracy of the statements and correctness of the opinions and the calculations provided, and shall be protected and indemnified, in acting or refraining from acting, upon any written notice, instruction, request, certificate, document or opinion furnished to the Escrow Bank signed or presented by the proper party, and it need not investigate any fact or matter stated in such notice, instruction, request, certificate or opinion. Section 11. Discharge of 1998 Bonds and Satisfaction of Prior Installment Sale Agreement. Upon making the deposit as provided in Section A hereof, the 1998 Bonds Indenture and the lien and all rights and interests of the Authority and of the 1998 Bonds granted thereby with respect to the 1998 Bonds, shall be discharged. In addition, upon making such deposit, the Prior Installment Sale Agreement and all rights and interests of the Authority and all obligations of the City with respect to the Facilities as provided therein, shall be satisfied. The City, the Authority and the 1998 Bonds Trustee agree to execute and deliver, at the expense of the City or the Authority, such instruments of release and discharge as may be necessary or convenient (including instruments of reconveyance), and forthwith the estate, right, title and interest of the 1998 Bonds Trustee in the trust estate created by the 1998 Bonds Indenture shall cease and terminate with respect to the 1998 Bonds. Section 12. Amendment. This Agreement may be amended by the parties hereto if such amendment shall be for the purpose of curing or correcting any ambiguous or defective provision hereof, but only, in either case, if there first shall have been filed with the Escrow Bank a written opinion of bond counsel stating that such amendment will not cause interest on the 1998 Bonds or the 2008 Bonds to become includable in gross income for federal tax purposes. Section 13. Partial Invalidity. If any Section, paragraph, sentence, clause or phrase of this Agreement shall for any reason be held illegal, invalid or unenforceable, such holding shall not affect the validity of the remaining portions of this Agreement. The City, the Authority and the Escrow Bank hereby declare that they would have entered into this Agreement and each and every other Section, paragraph, sentence, clause or phrase hereof would have been authorized irrespective of the fact that any one or more Sections, paragraphs, sentences, clauses, or phrases of this Agreement may be held illegal, invalid or unenforceable. Section 14. Execution in Counterparts. This Agreement may be executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. Section 15, Governing Law. This Escrow Agreement shall be governed by and construed in accordance with the laws of the State of California. 5 IN WITNESS WHEREOF, the Authority, the City and the Escrow Bank have each caused this Agreement to be executed by their duly authorized officers all as of the date first above written. CITY OF PALM SPRINGS By: City Manager CITY OF PALM SPRINGS FINANCING AUTHORITY By: Executive Director THE BANK OF NEW YORK TRUST COMPANY N,A., as Escrow Bank By Authorized Officer EXHIBIT A SCHEDULE OF FEDERAL SECURITIES Maturity Principal Interest Accrued Purchase Type Date Amount Rate Price Cost Interest Price [fo Come) Al ��Q� � EXHIBIT B SCHEDULE OF 1998 BONDS DEBT SERVICE Debt Service Date Principal Interest Premium Payments [To Come] CONTINUING DISCLOSURE CERTIFICATE This Continuing Disclosure Certificate (the "Disclosure Certificate") is executed and delivered by the City of Palm Springs (the "Issuer") in connection with the issuance of its $7,000,000* 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds, (Palm Springs International Airport) (the"Bonds")- The Bonds are being issued pursuant to an Indenture of Trust dated as of April 1, 2006, as supplemented by a First Supplement to Trust Indenture dated as of May 1, 2008 (the "Indenture") between the Issuer and The Bank of New York Trust Company,N.A. (the"Trustee")- The City covenants and agrccs as follows: SECTION 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benefit of the Bond Owners and in order to assist the Participating Underwriters in complying with S.E.C. Rule 15c2-12(b)(5). SECTION 2. Definitions. In addition to the definitions set forth in the Indenture, which apply to any capitalized term issued in this Disclosure Certificate unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: Annual Repurt" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean the Trustee, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. "Listed Events"shall mean any of the events listed in Section 5(a)of this Disclosure Certificate. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. Information on the National Repositories as of a particular date is available on the Internet at www.sec.gov/consumer/nrmsir.litm. "Official Statement" shall mean the final Official Statement dated relating to the Bonds. "Participating Underivriler"shall mean any of the original underwriters of the Bonds required to comply with the Rule in connection with offering the Bonds. "Repository"shall mean each National Repository and each Stare Repository. "Rule" shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the SecuritiesExchange Act of 1934,as the same may be amended from time to time. "State Repository"shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized as such by the Securities and Exchange Commission.As of the date of this Disclosure Certificate,there is no State Repository. *Preliminary,subject to change. 1 SECTION 3. Provision of Annual Reports. (a) The City shall, or shall cause the Dissemination Agent to, not later than March 31 of each year, commencing March 31, 2009, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate. Not later than fifteen (13)days prior to said date,the City shall provide the Annual Report to the Dissemination Agent. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross-reference other in Formation as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report. (b) If the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the City shall send a notice to each Repository or to the Municipal Securities Rulemaking Board in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and (ii) file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. SECTION 4. Content of Annual Reports. The Annual Report of the City shall contain or cross- reference the following: (a) Audited Financial Statements of the City prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board. If such audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. (b) Unless otherwise provided in the audited financial statements filed on or prior to the annual filing deadline for the Annual Reports provided for in Section 3 above, financial information and operating data with respect to the City for the preceding fiscal year, substantially similar to that provided in the following corresponding tables in the Official Statement: Table No. I — Historical Enplanements; Table No. 3 - Airline Market Share by Airline; Table No. 4—Historical PFC Revenues; Table No. 5 -Airport Enterprise Fund Statement of Net Assets; Table No. 6 -Airport Enterprise Fund Statement of Revenues, Expenses and Changes in Fund Net Assets; and Table No. 9— PFC Revenues and Bond Redemption. In addition, the City shall provide information on any special mandatory redemption of the Bonds from the Remaining Revenues. Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference- 2 SECTION 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respecr to the Bonds, if material: (1) Principal and interest payment delinquencies. (2) Non-payment related defaults. (3) Unscheduled draws on debt service reserves reflecting financial difficulties- (4) Unscheduled draws on credit enhancements reflecting financial difficulties. (5) Substitution of credit or liquidity providers,or their failure to perform- (6) Adverse tax opinions or events affecting the tax-exempt status of the security. (7) Modifications to rights of security holders- (8) Contingent or unscheduled bond calls. (9) Defeasanees. (10) Release, substitution,or sale of property securing repayment of the securities. (11) Rating changes. (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law- (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulemaking Board and each State Repository. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(8) and (9) need not be given under this subsection any earlier than the notice(if any)of the underlying event is given to holders of affected Bonds pursuant to the Indenture. SECTION 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the legal defeasanee, prior redemption or payment in full of all of the Bonds. if such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). SECTION 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out their obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. If at any time there is not any other designated Dissemination Agent, the Trustee shall be the Dissemination Agent. The Dissemination Agent may resign by providing thirty days' written notice to the City and the Trustee. Upon receiving notice of such resignation, the City shall promptly appoint a successor Dissemination Agent by an instrument in writing. Any resignation or removal of the Dissemination Agent shall become effective upon acceptance of appointment by the successor Dissemination Agent. If no appointment of a successor Dissemination Agent shall be made pursuant to the foregoing provisions of this Section within forty-five (45) days after the Dissemination Agent shall have given to the Issuer written notice or after a vacancy in the office of the Dissemination Agent shall have occurred by reason of its inability to act, the Dissemination Agcnt or any beneficial owner may apply to any court of competent jurisdiction to appoint a successor Dissemination Agent. Said court may thereupon, after such notice, if any,as such court may deem proper,appoint a successor Dissemination Agent. If, by reason of the judgment of any court, or reasonable agency, the Dissemination Agent is rendered unable to perform its duties hereunder, all such duties and all of the rights and powers of the Dissemination Agent hereunder shall be assumed by and vest in the City in trust for the benefit of the beneficial owners. The City covenants for the direct benefit of the beneficial owners that its Treasurer in such case shall be vested with all of the rights and powers of the Dissemination Agent hereunder, and shall assume all of the responsibilities and perform all of the duties of the Dissemination Agent hereunder, in trust for the benefit of the beneficial owners of the Bonds. In such event,the Treasurer may designate a successor Dissemination Agent qualified to act as Dissemination Agent hereunder. SECTION S. Amendmentt WaiverWaiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure Certificacc may be waived, provided that the following conditions are satisfied (provided however, no amendmenr increasing or affecting the obligations or duties of the Dissemination Agent shall be made without the consent of the Dissemination Agent): (a) if the amendment or waiver relates to the provisions of Sections 3(a),4 or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds,or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule,as well as any change in circumstances; and (c) the proposed amendment or waiver either(i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or bencfcial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. If an amendment is made to the undertaking spccilying the accounting principles to be followed in preparing financial statements, the annual financial informalion for the year in which the change is made shall present a comparison between the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presenration of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Repositories in the same manner as for a Listed Event under Section 5(c). 4 VQ SECTION 9. Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. if the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed EVenl. SECTION 10. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate, any Participating Underwriter or any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed an Event of Default under the Indenture, and the sole remedy under this Disclosure Certificate in the event of any failure of the City or the Trustee or the Dissemination Agent to comply with this Disclosure Certificate shall be an action to compel performance. SECTION 11. Duties Immunities and Liabilities of Dissemination A enL The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City agrees to indemnify and save the Dissemination Agent (if other than the City), its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent's negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review any information provided to it hereunder and shall not be deemed to be acting in any fiduciary capacity for the City, the Bond Owners, or any other patty. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. SECTION 12. Counterpart. This Disclosure Certificate may be executed in counterparts, each of which shall constitute an original signature page thereof. SECTION 13. Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Dissemination Agent, any Participating Underwriter and holders and beneficial owners from time to time of the Bonds,and shall create no rights in any other person or entity. Date: 2008 CITY Of PALM SPRINGS By: 5 ODOM EXHIBITA NOTICE OF FAILURE TO FILE ANNUAL.REPORT Name of issuer: City orpalm Springs Name or Bond Issue: 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) Date of Issuance; 2008 NOTICE IS HEREBY GIVEN that the City of Palm Springs, California(the"City") has not provided an Annual Report with respect to the above-named Bonds as required by that certain Indenture or Trust, dated as or April 1, 2006, as supplemented by a First Supplement to Trust Indenture dated as of May 1, 2008, between the City and The Bank of New York'I'rust Company, N.A.,as trustee. The City anticipates that the Annual Report will be filed by Datod: CITY OF PALM SPRINGS By CC: Trustee 6 CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REFUNDING REVENUE BONDS (Palm Springs International Airport) between STONE & YOUNGBERG LLC and THE CITY OF PALM SPRINGS PURCHASE AGREEMENT Dated April_, 2008 This PURCHASE AGREEMENT (the "Purchase Agreement"), dated April , 2008, is between Stone&Youngberg LLC (the "Underwriter") and the City of Palm Springs(the "City"), for the sale and delivery of $ aggregate principal amount of 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) (the"Bonds"). WHEREAS, the City is issuing the Bonds to refund the City of Palm Springs Financing Authority (the "Authority") Airport Revenue Bonds, Series 1998 (the "Refunded Bonds"), which were issued by the Authority to finance certain improvements to the Palm Springs International Airport(the "Airport"), owned and operated by the City; and WHEREAS, pursuant to the Escrow Deposit and Trust Agreement dated as of April _, 2008 (the "Escrow Deposit Agreement"), by and between the Authority, the City and The Bank of New York Trust Company, N.A. (the "Trustee"), the City will establish an escrow fund to provide for the payment or redemption of all of the Refunded Bonds on July 1, 2008; and WHEREAS, the Bonds will be issued pursuant to the Trust Indenture dated as of April 2008 (the"Indenture"), by and between the City and the Trustee; and WHEREAS, the City will direct the Trustee to execute and deliver the Bonds to the Underwriter for offering to the public; NOW, THEREFORE, in consideration of the premises, the parties hereto do hereby agree as follows: Section 1. Obligation To Purchase. Upon the terms and conditions and in reliance upon the representations, warranties and Agreements herein set forth, the Underwriter hereby agrees to purchase from the City, and the City hereby agrees to sell to the Underwriter, all (but not less than all) of the Bonds, dated the date of their delivery in the aggregate principal amount of$ _, bearing interest (payable commencing January 1, 2009, and semiannually thereafter on January 1 and July I in each year) at the rates of interest, and maturing on the dates, and in the amounts, as set forth in Exhibit A attached hereto and incorporated herein by this reference. The Bonds shall be as described in, and shall be executed and delivered pursuant to, the Indenture. The Underwriter shall not be under any obligation under this Purchase Agreement to purchase less than all of the aggregate principal amount of the Bonds. The Underwriter agrees to make a public offering of the Bonds at the initial prices as set forth in Exhibit A, which may be changed from time to time by the Underwriter after the initial public offering- The City is obligated under the Indenture to pay principal of, premium, if any, and interest on the Bonds but only from the passenger facility charge revenues ("Revenues") derived from operation of the Airport and payment of the Bonds is secured by such pledge of Revenues on a parity basis with the City's outstanding 2006 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs Intemational Airport) (the "2006 PFC Bonds"); provided however, that the pledge of the Revenues made to secure the Bonds and the 2006 PFC Bonds is subordinate to the pledge of Revenues made to pay the Authority's Airport Passenger Facility Charge Revenue Bonds, Series 1998 (the "1998 PFC Bonds"). The obligation of the 00000 8 City to pay principal of, premium, if any, and interest on the Bonds does not constitute an obligation of the City for which the City is obligated to levy or pledge any form of taxation or for which the City has levied or pledged any form of taxation. The obligation to pay principal of, premium, if any, and interest on the Bonds does not constitute a debt of the City, the State of California or any of its political subdivisions, and does not constitute an indebtedness within the meaning of any constitutional or statutory debt limitation or restriction_ Section 2. Purchase Price. The purchase price of the Bonds shall be (which represents the aggregate principal amount of the Bonds originally sold and delivered less Underwriter's discount of$ L9% of the principal amount) [and less an original issue discount of $ I Section 3. Official Statement; Offering of the Bonds. The Preliminary Official Statement, dated April _, 2008, relating to the Bonds, together with the cover page and all appendices thereto, is herein called the "Preliminary Official Statement." The City considers and hereby deems the Preliminary Official Statement to be"near final" within the meaning of Securities and Exchange Commission Rule 15c2-12; hereby agrees to cooperate with the Underwriter in completing the Preliminary Official Statement as a final Official Statement and will deliver the Official Statement in final form to the Underwriter within seven (7) business days of the City's acceptance hereof, but in no event less than three (3) business days prior to the Closing Date (as defined herein). The City and hereby authorises the Underwriter to use and distribute the Preliminary Official Statement and the Official Statement in connection with the transactions contemplated by this Purchase Agreement, in connection with the offer and sale of the Bonds by the Underwriter. The term "Official Statement" shall mean the Preliminary Official Statement, as modified with the prior approval of the City, the Underwriter, Jones Hall, A Professional Law Corporation (the "Bond Counsel"), and 1-lunton & Williams LLP (the "Disclosure Counsel") for use by the Underwriter incident to the sale of the Bonds. The City shall deliver or cause to be delivered to the Underwriter promptly (but in no event later than seven business days or less than three (3) business days prior to the Closing Date) after the City's acceptance hereof copies of the Official Statement with only such changes as shall have been approved by Bond Counsel, signed on behalf of the City by the [City Manager]. The Underwriter agrees to make a bona fide offering of the Bonds at the prices set forth in the Official Statement and to offer the Bonds only pursuant to the Official Statement and in compliance with all applicable rules of the Securities and Exchange Commission and the Municipal Securities Rulemaking Board. The Underwriter shall provide to Bond Counsel information reasonably requested in connection with the offering and sale of the Bonds and appropriate for determining the yield on the Bonds under applicable tax regulations. Section 4. Closing. (a) At 8:00 a.m., California time, on May _, 2008, or at such other time or date as shall be agreed upon by the Underwriter and the City (such time and date being herein referred to as the "Closing Date"), the City will deliver or cause to be delivered the Bonds to the Underwriter in accordance with the requirements in paragraph (b) below. The Underwriter will accept such delivery and pay the purchase price thereof in immediately available funds (by check, wire transfer or such other manner of payment as the underwriter and the Trustee shall reasonably agree upon) to the order of the Trustee. Notwithstanding the foregoing and any other references in this Bond Purchase Agreement to delivery of Bonds, or similar statements, the Bonds will be registered with Cede & Co. as nominee or The Depository Trust Company ("DTC") under the DTC system and the DTC procedures will be followed and take precedence over any conflicting procedures or provisions. (b) The Bonds shall be delivered in definitive form, having CUSIP numbers assigned to them printed thereon, and shall be in fully registered form registered in the name of Cede & Co., as nominee of the Depository Trust Company, New York, New York, with one Certificate for each maturity of Bonds set forth in Appendix A hereto in the aggregate principal amount of such maturity. The Bonds shall be made available to the Underwriter, or its designee, not later than two business days before the Closing Date for purposes of inspection and packaging_ Pending the preparation of definitive Bonds, at the request of the Underwriter, the City shall deliver, or cause to be delivered, Bonds in temporary form, in lieu of definitive Bonds and subject to the same limitations and conditions, exchangeable for definitive Bonds when ready for delivery. The temporary Bonds may be printed, lithographed, photocopied or typewritten, shall be of such authorized denominations as may be determined by the City, and shall be in registered form. The temporary Bonds may be in the form of a single Certificate for each maturity payable on the date, in the amount and at the rate of interest established for the Bonds maturing on such date. Every temporary Certificate shall be executed by the Trustee upon the conditions and in substantially the same manner as the definitive Bonds. If temporary Bonds are executed and delivered hereunder, definitive Bonds will be furnished as soon as practicable, and thereupon the temporary Bonds may be surrendered, for cancellation, in exchange therefor at the location designated by the Trustee for such purpose, and the Trustee shall execute and deliver in exchange for such temporary Bonds an equal aggregate principal amount of definitive Bonds of the same maturity or maturities. Until so exchanged, the temporary Bonds shall be entitled to the same benefits as definitive Bonds executed and delivered hereunder. Section 5. Representations,Warranties and Agreements of the City. The City hereby represents and warrants to and agrees with the Underwriter that: (a) The City is a municipal corporation, duly organized and validly existing under the laws of the State of California and has, and at the Closing Date will have, all necessary power and authority to enter into and perform its duties under the Escrow Deposit Agreement, the Indenture and this Purchase Agreement (collectively, the "Financing Documents"), and when executed and delivered by the respective parties thereto and assuming due authorization, execution and delivery by all parties other than the City, the Financing Documents will constitute legally valid and binding obligations of the City, enforceable in accordance with their respective terms, except as enforcement may be limited by bankruptcy, insolvency, reorganization, moratorium or similar laws or equitable principles relating to or limiting creditors, rights generally. (b) The City has, and at the Closing Date will have, full legal right, power and authority (i) to execute and deliver, and to perform its obligations under, the Financing Documents, and to carry out all transactions contemplated hereby and thereby; (ii)to enter into the other authorizing documents in connection with the issuance of the Bonds and the refunding of the Refunded Bonds; and (iii)to carry out, give effect to and consummate the transactions contemplated by the Financing Documents and the Official Statement. (c) The City will at the Closing Date be in compliance, in all respects, with the Financing Documents. (d) The City Council has duly and validly authorized and approved the delivery and use of the Preliminary Official Statement and the execution, delivery and use of the Official Statement, the execution and delivery of the Bonds, the Financing Documents, and any other applicable agreements and the performance by the City of its obligations contained therein, and the taking of any and all action as may be necessary to carry out, give effect to and consummate the transactions contemplated by each of said documents. At the Closing Date, the Financing Documents and any other applicable agreements (assuming due authorization, execution and delivery by the other parties thereto, where necessary) will constitute and/or create valid, legal and binding obligations of the City, enforceable in accordance with their respective terms, subject to bankruptcy, insolvency, reorganization, moratorium and other laws affecting the enforcement of creditors' rights in general and to the application of equitable principles if equitable remedies are sought. (e) Except as disclosed in the Preliminary Official Statement, the City is not in breach of or in default under any applicable law or administrative rule or regulation of the State of California or the United States of America, or of any department, division, agency or instrumentality of either thereof, or under any applicable court or administrative decree or order, or under any loan agreement, note, resolution, indenture, contract, agreement or other instrument to which the City is a party or is otherwise subject or bound, a consequence of which could be to materially and adversely affect the performance of the City under the Financing Documents or any other applicable agreements. (f) All approvals, consents, authorizations, elections and orders of or filing or registrations with any govemmental authority, board, agency or commission having jurisdiction that would constitute a condition precedent to, or the absence of which would materially adversely affect, the performance by the City of its obligations under the Financing Documents, the Bonds or any other applicable agreements, have been obtained and are in full force and effect, except that no representation is made with respect to compliance with any "blue sky" or similar state statutes- (g) The Bonds, the Financing Documents, and other applicable agreements conform as to form and tenor in all material respects to the descriptions thereof contained in the Preliminary Official Statement, and will conform as to form and tenor to the descriptions thereof that will be contained in the Official Statement as of the Closing Date. When delivered to and paid for by the Underwriter on the Closing Date as provided herein, the Bonds will be validly issued and outstanding and entitled to all the benefits of the Indenture. 4 � ��� ,r (h) The information contained in the Official Statement, as such infornation relates to the Bonds, the City and to the Airport is, as of the date hereof, and will be as of the Closing Date and as of the date of any supplement or amendment thereto pursuant to paragraph (i) below, (excluding therefrom the description of the book-entry system included in the Official Statement) true, correct and complete in all material respects and does not, as of the date hereof, and will not, as of the Closing Date or as of the date of any supplement or amendment thereto pursuant to paragraph (i) below, contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. (i) If between the date of this Purchase Agreement and the Closing Date an event occurs, of which the City has knowledge, that might or would cause the information relating to Airport, the City, or the City's functions, duties and responsibilities contained in the Official Statement, as then supplemented or amended, to contain an untrue statement of a material fact or to omit to state a material fact required to be stated therein or necessary to make such information therein, in light of the circumstances under which it was presented, not misleading, the City shall notify the Underwriter, and if in the reasonable opinion of the Underwriter such event requires the preparation and publication of a supplement or amendment to the Official Statement, the City shall amend or supplement the Official Statement in a form and in a manner reasonably approved by the Underwriter, and all expenses thereby incurred will be paid by the City. 0) For a period of ninety (90) calendar days from the Closing Date or until the date which is twenty-five (25) calendar days following the end of the underwriting period for the Bonds, if any event shall occur of which the City is aware, as a result of which it may be necessary to supplement the Official Statement in order to make the statements contained in the Official Statement, in light of the circumstances existing at such time, not misleading, the City shall forthwith notify the Underwriter of any such event of which it has knowledge and shall cooperate fully in furnishing any information available to it for any supplement to the Official Statement necessary, in the Underwriter's reasonable opinion, so that the statements therein as so supplemented will not be misleading in light of the circumstances existing at such time. The term "end of the underwriting period" means the later of such time as (i)the City delivers the Bonds to the Underwriter or (ii) the Underwriter does not retain directly or as a member or an underwriting syndicate, an unsold balance of the Bonds for sale to the public. Unless the Underwriter gives notice to the contrary, the "end of the underwriting period" shall be deemed the date of the Closing (or such other date as specified by notice by the Underwriter). Any notice delivered pursuant to this paragraph shall be written notice, delivered to the City, and shall specify a date, other than the date of the Closing (or other date specified by notice delivered pursuant to this paragraph), to be deemed the "end of the underwriting period." (k) The City shall furnish such information, execute such instruments and take such other action in cooperation with the Underwriter as the Underwriter may reasonably request in order for the Underwriter to qualify the Bonds for offer and sale under the "blue sky" or other securities laws and regulations of such states and other jurisdictions of the United States as the Underwriter may designate; provided, however, the City shall not be required to register as a dealer or a broker of securities or consent to the jurisdiction of any state of the United States, other than the State of California. 5 000052 (1) The City will take no action and will cause no action to be taken that would cause the interest with respect to the Bonds to be includable in gross income for any federal income tax purposes, except for purposes of the alternative minimum tax- (m) The City has not been, is not currently and as a result of the issuance, sale and delivery of the Bonds will nor be in violation of any debt limitation, appropriation limitation or any other provision of the Cali fornia Constitution. (n) Between the date hereof and the Closing Date, without the prior written consent of the Underwriter, the City on behalf of the Airport will not have issued any bonds, notes or other obligations for borrowed money except for such borrowings as may be described in or contemplated by the Official Statement. (o) Any certificate signed by any official of the City authorized to do so shall be deemed a representation and warranty by the City to the Underwriter as to the statements made therein. (p) The City has not been notified of any listing or proposed listing by the Internal Revenue Service to the effect that the City is an issuer whose arbitrage certifications may not be relied upon. The City has not received any inquiries or notices from the Internal Revenue Service in any way challenging the tax exempt status of the Refunded Bonds or any other tax exempt bonds issued by or on behalf of the City. (q) The City shall apply the proceeds of the Bonds, including the investment thereof, in accordance with the Tndenture and as described in the Official Statement. Section 6. Conditions to the Obligations of the Underwriter. The obligations of the Underwriter to accept delivery of and pay for the Bonds on the Closing Dale shall be subject, at the option of the Underwriter, to the accuracy in all material respects of the representations and warranties on the part of the City, on behalf of itself and the Airport, contained herein, as of the date hereof and as of the Closing Date, to the accuracy in all material respects of the statements of the officers and other officials of the City, on behalf of the City and the Airport, and other persons and entities made in any Bonds or other documents furnished pursuant to the provisions hereof, to the performance by the City of its obligations to be performed hereunder at or prior to the Closing Date and to the following additional conditions: (a) At the Closing Date, the Bonds and the Financing Documents shall be in full force and effect, and shall not have been amended, modified or supplemented, except as may have been agreed to in writing by the Underwriter, and there shall have been taken in connection therewith, with the issuance of the Bonds and with the transactions contemplated thereby and by this Purchase Agreement, all such actions as, in the opinion of Bond Counsel, shall be necessary and appropriate to consummate the transactions contemplated thereby- (b) At the Closing Date, the Official Statement shall not have been amended, modified or supplemented, except as may have been agreed to in writing by the Underwriter. -6- 000fl (c) Between the date hereof and the Closing Date, the market price or marketability of the Bonds at the initial offering prices set forth in the Official Statement shall not have been materially adversely affected, in the reasonable judgment of the Underwriter (evidenced by a written notice to the City terminating the obligation of the Underwriter to accept delivery of and pay for the Bonds), by reason of any of the following: (1) Legislation enacted (or resolution passed) by the Congress of the United States of America or recommended to the Congress by the President of the United States, the Department of the Treasury, the Internal Revenue Service, or favorably reported for passage to either House of Congress by any committee of such House to which such legislation had been referred for consideration, or a decision rendered by a court established under Article III of the Constitution of the United States of America or by the Tax Court of the United States of America, or an order, ruling, regulation (final, temporary or proposed), press release or other form of notice issued or made by or on behalf of the Treasury Department or the Internal Revenue Service of the United States of America, with the purpose or effect, directly or indirectly, of causing interest on the Bonds to be included in gross income for purposes of federal income taxation. (2) Legislation enacted (or resolution passed) by the Congress of the United States of America, or an order, decree or injunction issued by any court of competent jurisdiction, or an order, ruling, regulation (final, temporary or proposed) , press release or other form of notice issued or made by or on behalf of the Securities and Exchange Commission, or any other governmental agency having jurisdiction of the subject matter, to the effect that obligations of the general character of the Bonds, including any or all underlying arrangements, are not exempt from registration under, or other registration requirements of, the Securities Act of 1933, as amended, or that the Indenture is not exempt from qualification under, or other requirements of, the Trust Indenture Act of 1939, as amended, or that the issuance, offering or sale of obligations of the general character of the Bonds, or of the Bonds, including any or all underwriting arrangements, as contemplated hereby or by the Official Statement or otherwise, is or would be in violation of the federal securities laws as amended and then in effect. (3) Any amendment to the federal or California Constitution or action by any federal or California court, legislative body, regulatory body or other authority having jurisdiction of the subject matter materially adversely affecting the tax status of the City, its securities (or interest thereon), or the ability of the City to issue the Bonds as contemplated by the Indenture and the Official Statement. (4) Any event occurring, or information becoming known that, in the reasonable judgment of the Underwriter, makes untrue in any material respect any statement or information contained in the Official Statement or results in the Official Statement containing any untrue statement of a material fact or omitting to state a material fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. (5) The declaration of war or engagement in major military hostilities by the United States or the occurrence of any other national emergency or calamity relating to the effective operation of the government of or the financial community in the United States, that, in the reasonable judgment of the Underwriter, would have a material and adverse effect on _7. 090954 the market price or marketability, at the initial offering prices set forth in the Official Statement, of the Bonds. (6) The declaration of a general banking moratorium by federal, New York or California authorities, or the general suspension of trading on any national securities exchange- (7) The imposition by the New York Stock Exchange or other national securities exchange, or any governmental authority, of any material restrictions not now in force with respect to the Bonds or obligations of the general character of the Bonds or securities generally, or the material increase of any such restrictions now in force, including those relating to the extension of credit by, or the charge to the net capital requirements of, underwriters. (8) Any adverse event occurs with respect to the affairs of the City that, in the reasonable judgment of the Underwriter, would have a material and adverse effect on the market price or marketability, at the initial offering prices set forth in the Official Statement, of the Bonds. (d) On or prior to the Closing Date, the Underwriter shall have received counterpart originals or certified copies of the following documents, in each case satisfactory in form and substance to the Underwriter and, unless otherwise noted, dated the Closing Date: (1) One copy of each of the Financing Documents duly executed and delivered by the City, with such amendments, qualifications or supplements as may have been agreed to in writing by the Underwriter. (2) An approving opinion of Bond Counsel, Jones Hall, A Professional Law Corporation, addressed to the City, in form and substance reasonably satisfactory to the Underwriter and its counsel, to the effect that (i) the Bonds will be, upon their sale and delivery, legal, valid and binding obligations of the City secured by the subordinate pledge of Revenues; and (ii) interesi on the Bonds is excluded from -gross income for federal income tax purposes, is a specific preference item for purposes of the federal individual or corporate alternative minimum taxes and is exempt from State of California personal income taxes; together with a letter of Bond Counsel, dated the Closing Date and addressed to the Underwriter, to the effect that such opinion addressed to the City may be relied upon by the Underwriter to the same extent as if such opinion were addressed to it. (3) A supplemental opinion of Bond Counsel, addressed to the City, the Financial Advisor(as defined herein) and the Underwriter, in form and substance satisfactory to the Underwriter and its counsel, to the effect that: (i) this Purchase Agreement has been duly authorized, executed and delivered by the City, and, assuming due authorization, execution and delivery of this Purchase Agreement by the Underwriter, constitutes a legal, valid and binding Agreement of the City enforceable in accordance with its terms, subject to bankruptcy, insolvency, reorganization, moratorium and other laws affecting the enforcement of creditors' rights in general and to the application of equitable principles ifequitable remedies are sought; -8- (ii) as of the Closing Date, the information contained in the Official Statement under the captions "INTRODUCTION," "THE BONDS," "THE FINANCING PLAN," "SOURCES OF PAYMENT FOR THE BONDS," and "LEGAL MATTERS - Tax Matters," and in APPENDIX B - SUMMARY OF THE LEGAL DOCUMENTS insofar as such statements purport to summarize certain provisions of the Bonds and the security therefor, the Indenture, or the written opinions of Bond Counsel are accurate in all material respects; and (iii) the Bonds are exempt from registration pursuant to the Securities Act of 1933, as amended and the Indenture is exempt from qualification pursuant to the Trust Indenture Act of 1939, as amended. (4) A defeasance opinion of Jones Hall, A Professional Law Corporation, addressed to the Trustee, with respect to the Refunded Bonds, in form and substance satisfactory to the Trustee. (5) An opinion of Disclosure Counsel, Hunton & Williams LLP, addressed to the City in the form of Exhibit B hereto, together with an appropriate reliance lever addressed to the Underwriter and the Financial Advisor- (6) An opinion of Woodruff, Spradlin & Smart, P.C., City Attorney, addressed to the City and the Underwriter and reasonably acceptable in form and substance to the Underwriter and Bond Counsel to the effect that: (i) the Resolution authorizing the Financing Documents has been duly adopted by the City, is in full force and effect, and has not been rescinded or modified in any manner; (ii) the Financing Documents have been duly authorized, executed and delivered by the City and constitute legal, valid and binding obligations of the City enforceable in accordance with their terms, except as such enforceability may be limited by bankruptcy, reorganization, insolvency, moratorium or other laws affecting the enforcement of creditors' rights generally; (iii) to the best of their knowledge after reasonable investigation and due inquiry, the execution and delivery of the Financing Documents by the City and compliance by the City with the provisions thereof will not conflict with the City's duties under, or constitute a breach or default under, said documents or any law, administrative regulation, court decree, resolution, charter, by-laws or other agreement to which the City is subject or by which it is bound; (iv) the City is duly created and legally exists under California law; (v) to the best of their knowledge after reasonable investigation and due inquiry, there is no action, suit, proceeding or investigation at law or in equity before or by any court or governmental authority or body pending or threatened against the City to restrain or enjoin the collection of the payments to 9 - 69,3056 be made pursuant to the Indenture, or in any way contesting or affecting the validity of the Financing Documents or the subordinate pledge of Revenues or contesting the powers of the City to enter into or perform its obligations under any of the foregoing; and (vi) the information under the captions "INTRODUCTION - The City" and "- The Airport," and "THE AIRPORT" in the Official Statement is true and correct in all respects; provided, that no opinion need be expressed with respect to any statistical or financial information found in the Official Statement. (7) A certificate of SH&E, Inc. consenting to the use in the Official Statement of its (A) Market Study and PFC Revenue Forecasts, dated March 30, 2006, and (B) Market Analysis Update dated March 31, 2008 (collectively, the "Consultant's Report"). (8) A verification report of Grant Thornton LLL, independent certified public accountants, as to sufficiency of the escrow fund established under the Escrow Deposit Agreement to provide for payment of the Refunded Bonds, the yield on investments in the escrow fund and the yield on the Refunded Bonds and on the Bonds satisfactory in form to the Trustee, the Underwriter and Bond Counsel. (9) A Certificate, signed by the authorized officer of the City, ratifying the use and distribution by the Underwriter of the Official Statement in connection with the offering and sale of the Bonds; and certifying that: (i) the representations and warranties of the City contained herein and in the Indenture are true and correct in all material respects on and as of the Closing Date with the same effect as if made on the Closing Date; (ii) no event has occurred since the date of the Official Statement materially affecting the City that should be disclosed in the Official Statement; (iii) the City has complied with all the Financing Documents and has satisfied all the conditions on its part to be performed or satisfied under this Purchase Agreement, the Indenture or any other agreement at and prior to the Closing; (iv) no litigation is pending or, to the best of such officer's knowledge, threatened (either in State or Federal courts), except as disclosed in the Official Statement (A)to restrain or enjoin the execution, sale or delivery of any of the Bonds on the refunding of the Refunding Bonds; (B) in any way contesting or affecting the authority for the execution, sale or delivery of the Bonds, the Indenture, or this Purchase Agreement or the subordinate pledge of Revenues;or(C) in any way contesting the existence or the powers of the City; (v) the information contained in the Official Statement (excluding therefrom the description of the book-entry system included in the Official Statement, but including the information regarding the Airport, the -10- collection of passenger facility charge revenues and agreements with the Federal Aviation Administration) is true and correct and does not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading in any material respect. (10) Certificate of the Director of Finance and Treasurer of the City, being in form and substance acceptable to Bond Counsel and Disclosure Counsel, substantially to the effect that: (i) as to the financial information and statistical data included therein, including operating results of the Airport and the collection of passenger facility charge revenues, the material contained in the Official Statement relating to the City and the Airport does not contain any untrue statement of a material fact or omit to state any material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; (ii) since June 30, 2007 there has been no material adverse change in the financial condition of the City or the Airport [except as disclosed in the Official Statementl; and (iii) the information in the Official Statement under the captions "THE AIRPORT," "SOURCES OF PAYMENT FOR THE BONDS," and "APPENDIX D - CITY AUDITED FINANCIAL STATEMENTS" is true and correct. (11) Certificate of the Executive Director of the Airport [and the Chief Financial Officer of the Airport, dated the date of closing, in form and substance acceptable to Bond Counsel and Disclosure Counsel, substantially to the effect that: (i) the information in the Official Statement regarding the Airport, its operations and its financial condition do not contain any untrue statement of a material fact or omit to slate any material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading; and (ii) the information provided by the Airport to the Airport Consultant in connection with the preparation of the Consultant's Report was accurate and complete in all material respects and that they have no reason to believe that the forecasts contained in the Consultant's Report do not represent accurate and fair forecasts of the most likely results for operations at the Airport for the period covered by such forecasts, and the assumptions on which such forecasts are based are reasonable and appropriate. (12) Certified copies of the general resolution of the Trustee under the Indenture, authorizing the execution and delivery of the Indenture and certain other documents by certain officers of the Trustee,which resolution authorizes the authentication of the Bonds. (13) The Certificate of the Trustee, dated the Closing Date, to the effect that: (i) the Trustee is duly organized and existing as a national banking association under the laws of the United States of America, having the full power and authority to perform its duties under the Indenture; (ii) the Trustee is duly authorized to accept the trusts created by the indenture, to authenticate the Bonds pursuant to the terms of the )ndenture, and to perform its obligations pursuant to the Escrow Deposit Agreement; (iii) no consent, approval, authorization or other action by any govemmental or regulatory authority having jurisdiction over the Trustee that has not been obtained is or will be required for the authentication of the Bonds or the consummation by the Trustee of the other transactions contemplated to be performed by the Trustee pursuant to the Escrow Deposit Agreement or in connection with the authentication of the Bonds and the acceptance and performance of the trusts created by the Indenture; (iv) the acceptance of the trusts created under the fndenture and compliance with the terms of the Indenture and the Escrow Deposit Agreement will not conflict with, or result in a violation or breach of, or constitute a default under, any loan agreement, indenture, bonds, note, resolution or any other agreement or instrument to which the Trustee is a party or by which it is bound, to the best knowledge of the Trustee, or any law or any rule, regulation, order or decree of any court or governmental authority or body having jurisdiction over the Trustee or any of its activities or properties, or (except with respect to the lien of the Indenture) result in the creation or imposition of any lien, charge or other security interest or encumbrance of any nature whatsoever upon any of the property or assets of the Trustee; and (v) there is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court or governmental agency, public board or body pending or, to the best knowledge of the Trustee, threatened against or affecting the existence of the Trustee or seeking to prohibit, restrain or enjoin the execution, sale and delivery of the Bonds or the collection of the Revenues, subject to the prior lien, to pay the principal of, and interest on, the Bonds, or the pledge thereof, or in any way contesting or affecting the validity or enforceability Of the Bonds, the Indenture or the Escrow Deposit Agreement or contesting the powers of the Trustee or its authority to enter into and perform its obligations under any of the foregoing, wherein an unfavorable decision, ruling or finding would adversely affect the transactions contemplated in connection with the execution and delivery of the Bonds, or that in any way, would adversely affect the validity of the Bonds, the Indenture, the Escrow Deposit Agreement or any agreement or instrument to which the Trustee is a party and that is used or contemplated for use in the consummation of the transactions contemplated in connection with the execution, sale and delivery of the Bonds. -12- 00a959 (14) An opinion, satisfactory in form and substance to the Underwriter and Bond Counsel, of counsel to the Trustee, addressed to the Underwriter and the City, to the effect that: (i) the Trustee is a duly organized and validly existing national banking association in good standing under the laws of the United States and has full power and authority to undertake the trust of the Indenture; (ii) the Trustee has duly authorized, executed and delivered the Indenture and by all proper corporate action has authorized acceptance of the trust of the Indenture; (iii) assuming the corporate power and legal authority of, and the due authorization, execution and delivery by the City of the Indenture and the Escrow Deposit Agreement, the Indenture and the Escrow Deposit Agreement constitute a valid and binding obligation of the Trustee, enforceable against the Trustee in accordance with their terms, except as enforcement may be limited by bankruptcy, insolvency, moratorium, reorganization or other similar laws or equitable principles relating to or limiting creditors' rights generally; (iv) the Bonds have been validly authorized, executed and delivered by the Trustee to the Underwriter pursuant to direction from the City and are entitled to the benefits of the Indenture; (v) exclusive of federal or state securities laws' requirements, no authorization, approval, consent or other order of any governmental authority or, to such counsel's knowledge, any other person or corporation is required for the valid authorization, execution and delivery of the Indenture and the Trustee Documents by the Trustee or the execution and delivery of the Bonds; (vi) no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, regulatory authority, public board or body, is pending or threatened in any way affecting the existence of the Trustee or the titles of its directors or officers to their respective offices, or seeking to restrain or enjoin the execution, sale or delivery of the Bonds, the application of the proceeds thereof in accordance with the Indenture, or in any way contesting or affecting the validity or enforceability of the Bonds; and (vii) the execution and delivery of the Escrow Deposit Agreement, the Indenture and the Bonds will not conflict with or constitute a breach of or default under the Trustee's duties under such documents, or any law, administrative regulation, court decree, resolution, charter, bylaws or other agreement to which the Trustee is subject or by which it is bound. (15) A nonarbitrage certificate of the City in form and substance acceptable to Bond Counsel and the Underwriter. (16) A copy of the Official Statement executed by the Director of Finance and Treasurer of the City. (17) A certificate of Harrell & Company Advisors, LLC, Financial Advisor to the City (the "Financial Advisor"), relating to the preparation of the Official Statement. (18) A copy of the audited financial statements of the City for the fiscal year ending June 30, 2007, certified by an independent accounting firm, [together with a letter, dated as of the Closing Date, from an authorized officer of said accounting Finn consenting to the inclusion in the Official Statement of its report accompanying the audited financial statements of the City for the fiscal year ending June 30, 2007.] (19) Such additional legal opinions, Bonds, instruments and other documents as the Underwriter may reasonably request to evidence the truth and accuracy, as of the date hereof and as of the Closing Date, of the statements and infornmation contained in the Official Statement, of the City's representations and warranties contained herein and the due performance or satisfaction by the City at or prior to the Closing of all Agreements then to be performed and all conditions then to be satisfied by the City in connection with the transactions contemplated hereby and by the Indenture and the Official Statement. If the City shall be unable to satisfy the conditions to the Underwriter's obligations contained in this Purchase Agreement or if the Underwriter's obligations shall be terminated for any reason permitted herein, this Purchase Agreement may be terminated by the Underwriter at, or at any time prior to, the Closing Date by written notice to the City, and neither the Underwriter nor the City shall have any further obligation hereunder_ Section 7. Expenses. (a) The Underwriter shall be under no obligation to pay, and the City shall pay or cause to be paid out of the proceeds of the Bonds, all expenses incident to the performance of the City's obligations hereunder, including but not limited to: the cost of printing, engraving and delivering the Bonds to the Underwriter; the cost of preparation, printing (and/or reproduction), distribution and delivery of the Indenture, and the cost of printing (and/or reproduction), distribution and delivery of the Preliminary Official Statement and the Official Statement and all other Agreements and documents contemplated hereby (and drafts of any thereof) in such reasonable quantities as requested by the Underwriter; the cost of appraisals; and the fees and disbursements of the Trustee, Bond Counsel, Disclosure Counsel, the City Attorney and any accountants, financial advisors or other engineers or experts or consultants the City has retained in connection with the Bonds, including the Airport Consultant. (b) Whether or not the Bonds are delivered to the Underwriter as set forth herein, provided that the City shall not have defaulted in the performance of its obligations under this Purchase Agreement, the City shall be under no obligation to pay, and the Underwriter shall pay all expenses incurred by the Underwriter in connection with its public offering and distribution of the Bonds (except those specifically enumerated in paragraph (a) of this section), including the fees and disbursements of its counsel and any advertising expenses. Section S. Notices. Any notices, requests, directions, instruments or other communications required or permitted to be given hereunder shall be in writing and shall be given when delivered, against a receipt, or mailed certified or registered, postage prepaid, to the City and the Underwriter at their respective address below: if to the City: City of Palm Springs 3200 E.Tahquitz Canyon Way Palm Springs, CA 92262 Attention: City Manager If to the Underwriter: Stone& Youngberg LLC 515 South F gueroa; Suite 1060 Los Angeles, CA 90071 Attention: Sara Oberlies provided, however, that all such notices, requests or other communications may be made by telephone and promptly confirmed by writing. The City and the Underwriter may, by notice given as aforesaid, specify a different address for any such notices, requests or other communications. Section 9. Parties in Interest. This Purchase Agreement is made solely for the benefit of the City and the Underwriter and no other person shall acquire or have any right or have any right hereunder or by virtue hereof. Section 10. Survival of Representations and Warranties. The representations and warranties of the City set forth in or made pursuant to this Purchase Agreement shall not be deemed to have been discharged satisfied or otherwise rendered void by reason of the Closing or termination of this Purchase Agreement and regardless of any investigations made by or on behalf of the Underwriter (or statements as to the results of such investigations) concerning such representations and statements of the City and regardless of delivery of and payment for the Bonds. Section 11. Effective. This Purchase Agreement shall become effective and binding upon the respective parties hereto upon their execution hereof. Section 12. Applicable Law; Nonassianability. This Purchase Agreement shall be governed by the laws of the State of California. This Purchase Agreement shall not be assigned by the City or the Underwriter. -15 Section 13. Execution of Counterparts. This Purchase Agreement may be executed in several counterparts, each of which shall be regarded as an original and all of which constitute one and the same. Section 14. No Prior Agreements. This Purchase Agreement supersedes and replaces all prior negotiations, Agreements and understandings between the parties hereto in relation to the sale of Bonds for the City and represents the entire Agreement of the parties as to the subject matter herein. Section 15. Partial Unenforceabilitv. Any provision of this Purchase Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions of this Purchase Agreement or affecting the validity or enforceability of such provision in any other jurisdiction. Section 16. Capitalized Terms. '1'erms with initial capital letters not otherwise defined herein shall have the meanings assigned to them in the Indenture. -16- ��� Dated: ,2008 STONE & YOUNGBERG,LLC By: Title: Managing Director Dated: , 2008 CITY OF PALM SPRINGS By: Title: Director of Finance and Treasurer EXIIIBIT A TERMS OF THE BONDS Maturity Principal Interest (July 1) Amount Rate Yield 2009 $ % % 2010 2011 2012 2013 $ �%Term Bonds due July 1, 20 priced at_%to yield % $ %Term Bonds due July 1, 20_priced at %to yield`% $ %Tenn Bonds due July 1, 2027 priced at %to yield-% Special Mandatory Redemption. Bonds maturing July 1, 20_ are subject to special mandatory redemption, in part by lot each July 1, beginning July 1, 2008, from certain excess Remaining Revenues (as defined in the Official Statement), at a redemption price equal to the principal amount thereof to be redeemed, plus a premium (expressed as a percentage of the principal amount of Bonds to be redeemed) together with accrued interest thereon to the date fixed for redemption as follows: Redemption Periods Redem tin Prices Each July I prior to July 1, 20_ 103.0% July 1, 20 102.0 July 1, 20 101.0 July 1, 20 and each July I thereafter 100.0 The Bonds are also subject to special redemption, in whole, on any date as a result of actions taken by the Federal Aviation Administration to reduce the City's authority to collect passenger facility charges under the Special Agreement, as described in the Official Statement, from proceeds of refunding obligations or from any available funds of the Airport at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption. Optional Redemption. Bonds maturing on or after July 1, 20 , may be redeemed by the City, in whole or in part at any time on or after July 1, 20_, at a redemption price equal to the principal amount thereof to be redeemed, plus a premium (expressed as a percentage of the principal amount of Bonds to be redeemed) together with accrued interest thereon to the date fixed for redemption as follows: A-1 Redemption Periods Redemption Prices July 1, 20_through June '30, 20 102.0% July 1, 20_through June 30, 20 101.0 July 1, 20_and thereafter 100.0 Mandatory Redemption. Bonds maturing on July 1, 20_, are required to be redeemed prior to maturity in part at a price of 100% of the principal amount thereof plus interest accrued to the redemption date, on July 1 in years and amounts as follows: Year Amount Year Amount 20 $ 20 $ 20_ 20_(final maturity) Bonds maturing on July 1, 20, arc required to be redeemed prior to maturity in part at a price of 100% of the principal amount thereof plus interest accrued to the redemption date, on July i in years and amounts as follows: Year Amount Year Amount 20_ $ 20_ $ 20_ 20_ 20 20 20_ 20_(final maturity) Bonds maturing on July 1, 2027, are required to be redeemed prior to maturity in part at a price of 100% of the principal amount thereof plus interest accrued to the redemption date, on July 1 in years and amounts as follows: Year Amount Year Amount 20 $ 20 $ 20 20 20 20 20_ 20_(final maturity) A-2 EXHIBIT B FORM OF DISCLOSURE COUNSEL OPINION , 2008 City of Palm Springs Palm Springs, California S City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds(Palm Springs International Airport) Ladies and Gentlemen: We have been retained as special disclosure counsel to the City of Palm Springs (the "City") in connection with preparation of the Official Statement dated , 2008 (the "Official Statement"), for the issuance by the City of its $ 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) (the "Bonds"). In such capacity we have reviewed certain information contained in the Official Statement relating to the Palm Springs International Airport (the "Airport") with representatives of the City's Department of Transportation (the "Department"), including ; the Financial Advisor for the City, Harrell & Company Advisors, LLC; representatives of Stone & Youngberg LLC, underwriter for the Bonds; representatives of,lones Hall, A Professional Law Corporation, Bond Counsel; representation of Woodruff, Spradlin & Smart, P.C., City Attorney; and representatives of SH&E Inc., airport consultant for the offering of the Bonds. Our review of records did not include review of any records of the City other than certain records maintained by the Department relating to the Airport. We do not serve as Bond Counsel to the City, and no opinion or advice is given with respect to (1) the validity of the Bonds, (2) the tax treatment of interest thereon or (3) those sections in the Official Statement describing the Bonds, the documents relating to their issuance and security and matters relating to their validity and tax- exemption. Further, no opinion or advice is given with respect to (a) any financial statements or financial or statistical data included in the Official Statement, including the Appendices or (b) Appendices C and D. We note that much of the information in the Official Statement has been provided by the City, and we are not making any representation of any kind to the City as to the factual accuracy of such information_ On the basis of the foregoing and subject to the limitations stated, we advise you as follows: We have not verified and are not passing upon or assuming responsibility for, the accuracy or completeness of the statements contained in the Official Statement. Based, however, on the information made available to us in the course of our assistance in the preparation of the Official Statement as special disclosure counsel, nothing has come to our attention that would B-1 . 0000,S7 cause us to believe the Official Statement, at its date or on the date hereof, contained any untrue statements of a material fact or failed to state a fact necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. Very truly yours, A-2 MOSS 53930.000004 HW US 255690970 Ilk1I I \S OI \1'RIL 11,2008 ,= NEW ISSIIF.-ROOK-rN•fRV ONI,\' NO RATING e, m ($uc'CpNCLIJDIN[i INFORMATION-No Racing on the Bonds"herein) U 7 5 V J - /n the npmron of./ones /!a/(, A professional Law Corporation, San !-rnncisco California Boar! Counsel, based on exrsrung srururer, c U regulations, rulings and court decisions and asminting among other marlere conhphance wah certain covenants, interest on the Bonds is u m (1) ercludah/e front grass income for federal income tax purposes except during anP period wherein a Bund is held by a ".cuhsramral <, user' of rite facilities jbionc ed by the 1998 GAR Bondi (as defined he, nr a 'relaled pal wn 'as those leans are used in Section o ` = 147(a) of the Internal Revenue Code of 1986, as amended and(2) is exempt front Slate of C'alijorrria persunal income ¢ores. In the w _ opinion oJ'Bond Connscl, uucrecf is a spenfie prufcrence item fur pmpu.%ee of the federal individual or corporate alternative mrnlmum raxec Bond Coanrel expresms no opinion regarding other federal or State tax consequences relating to the ownership nr dhspa lion or aU or the accrual or receipt of tFre interest ar the Bonds. Sec 'cc(:A[hf.47TFxs-Tax Muuece"hrrrnn L RIVERSIDE.COUNTY STATE.OFCALIFORNIA G $7,000,000x r ;oF pal M SA9'z CITY OF PALM SPRINGS G 2008 AIRPORT PASSENGER FACILITY CHARGE O O G V N SUBORDINATE REFUNDING REVENUE BONDS o o c4'tFORN\P (PALM SPRINGS INTERNATIONAL AIRPORT) I 4+ v e. O CL Dated: Dalc of Dcliicry Due: Jul) I as Shown on the Inside Fnml("over- The cover page contains certain information for quick reference only. It is not a summary of the Issue. Potential investors must [ read the entire Official Statement to obtain information essential to the making_ of an informed investment decf5ion- Sec c o "CERTAIN ISONUIiOLULRs' RISKS' herein for a discussion of certain risk factory that should be considered in evaluating the •J iriveytment quality of the Bonds. C a � Interest on the Bonds is payable on January 1-2009.mid semiannually thereafter on July I and,Itmuury I of each year(cash an Interest Payment Date) until maturity or earlier special, sinking account or optional redemption (sec "I'tiC BONDS - General ['revisions' mid co a "THE BONDS-Redemption;Acccicmtion:Defcasa icc"herein). The Bonds arc being issued to refund in their entirety to the City of Palm Springs Financing Aulhority,Airport Revenue Bonds. 1998 Series(rile"1998 GAR Bonds•'),issued to linali:e certain impmvemcnty to the Palm Springs Intcmational Airport(the"Airport'). r. r� Jo a The BondS are eccurcd sold} from Passenger Facility Charges paid to die Alrporc, as described herein, on a basis Subordinate to the G c City's obligation to pay from Passenger Facility Charges insuillment payments wilh respect to the outstanding 1998 PFC Bonds.and on a _ parity with the Cily's obligation Io pay from Passenger Facility Charges Installment payments with respect to the outstanding 2006 PFC Bonds,as defined hcr'ein(see"SOURCL•S Off PAYMLN-1 FOR I-HE BONDS"and•'CERTAIN BONDI-IOLDERS'RISKS"Henan). � G C G k It is anticipated that the Bonds,in boat:-entry form,will be available ]or delivery through the facilities of the Depository Trust Company u in New York, New York on or about Muy 149 2008, Sec `APPENDW F - OTC AND TI-IC BOOK-EN IRY ONLY SYSTEM"herein The Bands arc being offered when.as and if issued,subject io the approval as to their legality by.[ones Hall,A Profcssionul Law Corporation, u San I-rmicisco,Calilbmia,Bond Counsel,as du5uribed herein. Certain legal mutters will be passed on for die City by Hunton K Wtlimns LI,I?Richmond,Virginia.Disclosure Counsel,and by Woodruff,Spradhn K Smart-RC..Ormhge,Cali1"omi,4 City Attorney. ICE v' y The date of this Official Statement is 2608 C • tM = C = STONE & YOUNGBERG — O � � u y •J -� *Preliminary,subject to change. 000069 $7,000,000* CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REFUNDING REVENUE BONDS (PALM SPRINGS INTERNATIONAL AIRPORT) MATURITY SCHEDULE $ Serial Bonds (Base CUSJP&-p 696653) Maturity Date Principal Interest Reoffering CUSTP0,11 July I Amount Rate Yield Number 2009 2010 2011 2012 2013 $ ,'Ye Term Bond due July 1, Yield�'%CUS1P@t $ %Term Bond due July 1,Yield_%CUSIPA,• S %Term Bond clue July 1,2027 Yield %CUSIP&-l• Preliminary,subject to change. CUSIPQJ A registered trademark of the American Bankers Association. Copyright 0 1999-2008 Standard & Poor's, a Division of The McGraw-Hill Companies, Inc. CIJSIPO data herein is provided by Standard & Poor's CUSIP® Service Bureau. This data in not intended to creme a database and does not serve in any way as a substitute for the CUSIPGU Service Bureau. CUSIP9 numbers arc provided for convenience of reference only. Neither theAuthority nor the Underwriter takes any responsibility 1'or the accuracy of such numbers. .000070 GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT Use of Official Statement. This Official Statement is for use in the offer and sale of the Bonds referred to herein and may not be reproduced or used, in whole or in part, for any other purpose. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. Estimates and Forecasts. When used in this Official Statement (including the Appendices) or in any continuing disclosure by the City, any press release or in any Oral statement made with the approval of an authorized officer Of the City or any other entity described or referenced herein, the words or phrases "will likely result," "are expected to," "will continue," "is anticipated," "estimate," "project," "forecast," ,expect," "intend" and similar expressions identify "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements are subject to risks and uncertainties that could cause actual results to differ materially from those contemplated in such forward- looking statements. Any forecast is subject l0 Such uncertainties- Inevitably, some assumptions used to develop the forecasts will not be realized and unanticipated events and circumstances may occur. Therefore, there are likely to be differences between forecasts and actual results, and those differences may be material. Limit of Offering. No dealer, broker, salesperson or other person has been authorized by the City to give any information or to make any representations in connection with the offer or sale of the Bonds other than those contained herein and if given or made, such other information or representation must not be relied upon as having been authorized by the City,the Financial Advisor or the Underwriter. This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy nor shall there be any sale of the Bonds by a person in any jurisdiction in which it is unlawful for such person to make such an offer,solicitation or sale. Involvement of Underwriter. The Underwriter has submitted the following sentence for inclusion in this Official Statement The Underwriter has reviewed the information in this Official Statement in accordance with, and as a pail of, its responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or complotcness of such information. Information Subject to Change. The information and expressions Of Opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of the City, the Airport or any other entity described or referenced herein since the date hereof. All summaries of the documents referred to in this Official Statement are made subject to the provisions of such documents, and do not purport to be complete statements ofany or all Of such provisions- Stabilization of Prices. In connection with this offering, the Underwriter may overallol or effect transactions which stabilise or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. The Underwriter may offer and sell the Bonds to certain dealers and others at prices lower than the public offering prices set forth on the inside front cover page hereof and said public offering prices may be changed from time to time by the Underwriter. THE BONDS HAVE NOT BEEN RFGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, IN RELIANCE UPON AN EXEMPTION FROM TIIE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT. THE INDENTURE HAS NOT BEEN QUALIFIED UNDER THE TRUST INDENTURE ACT OF 1939, IN RFLIANCI. UPON AN EXCEPTION FROM THE REGISTRATION REQUIREMENTS CONTAINED IN SUCH ACT. THE BONDS HAVE NOT BEEN REGISTERED OR QUALIFIED UNDER TIIE SECURITIES LAWS OF ANY STATE. 000671 CITY OF PALM SPRINGS PALM SPRINGS,CALIFORNIA CITY COUNCIL MEMBERS Steve Pougnet,Mayor Ginny Foat, Mayor Prn-Tcm Rick Hutcheson, Conner!Member Christopher Mills, Council Member Lee Weigel, Council Member CITY STAFF David H. Ready, Ph.D., Esq., Crry Manager Thomas Nolan, A.A.E.,Airporl Eaeculive Director Troy L. Butzlaff,Assistant City Manager—Administrative Services Thomas Wilson,Assistant City Manager—Develapment Services Geoffrey Kiehl,Direcmr of Finance and Treasurer ,lames Thompson, Crry Clerk PROFESSIONAL SERVICES Bond Counsel Jones Hall, A Professional Law Corporation San Francisco, California Disclosure Counsel Hunton& Williams LLP Richmond, Virginia Financial Advisor Harrell &Company Advisors, LLC Orange, California Airport Consultant SH&E, Inc. Cambridge,Massachusetts Underwriter Stone&Youngberg LLC Los Angeles, California Trustee and Escrow Bank The Bank of New York Trust Company,N.A. Los Angclos, Califomia Verification Agent Grant Thornton LLP Minneapolis, Minnesota 000072 TABLE OF CONTENTS INTRODUCTION......................................................I General Factors Affecting the Airline Industry..........2 The City............. ... ..... ............ . . ... ... .. ... ... .......I Special Factors Affecting the Airport 36 The Airpor< I The Airline Use Agreements....................................36 Security and Sources of Repayment..........................I Reduced Authority to Impose the Passenger . .2 Facility Charge...........................-----....................36 Legal Matters.............. ............................... ... . ........2 Required RcGnancing 38 Professional Services 2 Farly Redemption Risk;Limitation on Receipt of 011ering of the Bonds......... ...........................-- ..3 PFC Revenues.......................................................38 Information Concerning this Official Statement........3 Airport Consultant's Report 39 THE BONDS................ Loss of Tar Exemption............................................40 General Provisions...................................--..............4 Secondary Market....................................................40 Redemption;Acceleration;Delcasance.....................5 LEGAL MATTERS..................................................41 Scheduled Debt Service on the Bonds... ..... . ..... .....8 Enforceability ofRemcdics 41 Aggregate PFC Debt Service.................... ........ .......9 Approval of Legal Proceedings................................41 THE FINANCING PLAN........................................10 Tax Matters..............................................................41 Plan of finance.......................... ..... ............ ..........10 Absence of Litigation •--•---............---......43 Estimated Uses of Funds -----10 CONCLUDING INFORMATION..........................43 The Refunding Program...........................................11 No Rating on the Bonds...........................................43 SOURCES OF PAYMENT FOR THE BONDS.....11 Underwriting 43 General.....................................................................11 The Financial Advisor..............................................43.. Subordinate Pledge of PFC Revenues.................... I Fxperis.....................................................................43 Verifications of Mathematical Computations...........44 The PFC Program....................................................12 Continuing Disclosure 44 Reserve Fund...........................................................13 Additional Information....-.........--.......--...--.......44 THEAIRPOR'1..........................................................14 References................................................................44 The Airport Commission .......14 Execution... . .. ..... . ................................................45 Management 14 APPENDIXA—THF CITY OF PALM S13RINGS Air Service Area......................................................14 INFORMATION STATEMENT The Facilities....................................I..... ................15 Capital improvement Plan.. . ... . ........ ... . ..... .. ....16 APPENDIX B—SUMMARY OFTHE LEGAL Historical Passenger Activity......... .....17 DOCUMENTS Airline Market Share. 19 APPENDIX C—AIRPORT CONSULTANT'S Passenger Facility Charges......................................20 REPORT Historical Operating Results........ ... ........ ... . ........21 Management's Discussion of financial Results.......24 APPENDIX D-CITY AUDITED FINANCIAL Outstanding Debi.....................................................25 STNFEMENTS Additional Bonds.....................................................15 APPENDIXE--FORMOFCONTINUING Cumulative Cap.......................................................26 DISCLOSURE CERTIFICATE Projected Activity and Debt Service Coverage........28 CERTAIN BONDHOI,DFRS'RISKS_......._.- ISKS............... "31 APPENDIX F—DTCAND THE BOOK-ENTRY Limitations'of PFC Revenues; Subordinate Status ONLY SYSTEM Collection of PFC Revenues...................................31 APPENDIX G—FORM OF BOND COUNSEL Airport Security.......................................................31 OPINION The Airlines-------------------..............................32 fl�00^e3 OFFICIAL STATEMENT $7,000,000* CITY OF PALM SPRINGS 2008 AIRPORT PASSENGER FACILITY CHARGE SUBORDINATE REFUNDING REVENUE BONDS (PALM SPRINGS INTERNATIONAL AIRPORT) This Official Statement, which includes the cover page and appendices (the "Official Statement'), is provided to furnish certain information concerning the City of Palm Springs 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (Palm Springs International Airport) (the "Bonds"), in the aggregate principal amount of$7,000,000*. INTRODUCTION This Introduction contains only a brief description of the Bonds and related malterr and does not purport to be complete The Introduction is subject in all respects to more complete information in the entire Official Statement, and the offering of the Bonds in potential investors is trade only by means of the entire Official Statement and the documents summarizcd herein. Potential investors must read the entire Official Statement to obtain information essential to the making of an informed investment decision (see "CERTAIN BONDHOLDERS'AISKS"herein) The City The City of Palm Springs (the "City") was incorporated as a general law city on April 20, 1938. It became a charter city on July 12, 1994. The City of Palm Springs encompasses 962 square miles in Central Riverside County. The City is located 108 miles east of downtown Los Angeles and 120 miles west of the Arizona border. Neighboring communities include Palm Desert, Rancho Mirage, Desert Hot Springs and Cathedral City (see "APPENDIX A - THE CII'Y OF PALM SPRINGS INFORMATION STATEMENT"herein). The Airport The Palm Springs International Airport (the "Airport") is comprised of the main terminal, parking lots, aircraft parking apron and public airfield system. Originally opened in 1967, the Airport, terminal and taxiways were expanded in 1992 and 1999. The existing facilities now provide 17 gates, with second level boarding for I gates by way of jet boarding bridges, and runways now extend to 10,000 feet. A now regional terminal was opened in 2007. See"THE AIRPORT"herein. Security and Sources of Repayment The Bonds. The Bonds are secured under an Indenture of Trust dated as of April 1, 2006, (the "Indenture"), by and between the City and The Bank of New York Trust Company, N.A., Los Angeles, California, as trustee (the "Trustee"), as supplemented by a First Supplement to Trust Indenture dated as of May 1, 2008 by and between the City and the Trustee (the "First Supplement") (see "APPENDIX 8 — SIJMMARY OF THE LEGAL DOCUMEN'I'S-THE INDENTURE"herein). Preliminary,subject to change. 1 000074 The Bonds are special obligations of the City, payable from and secured by a charge and lien on Passenger Facility Charges ("PFC Revenues") paid to the Airport, as described herein, on a basis subordinate to the payments of PFC Revenues due under an installment sale agreement entered into as of April 1, 1998 between the City of Palm Springs Financing Authority (the "Authority") and the City (the "Senior Agreement") and on a parity with the payments of PFC Revenues payable with respect to the City's 2006 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds (the "2006 PFC Bonds').. Amounts payable under the Senior Agreement arc pledged to payment of the Authority's Airport Passenger Facility Charge Revenue Bonds, Series 1998 (the "1998 PFC Bonds"), the current outstanding principal amount of which is S10,395,000 (see `SOURCES OF PAYMENT FOR THE BONDS," "CERTAIN BONDHOLDERS' RISKS," and "'fl-16 AIRPOR"I" herein). The 2006 PFC Bonds are currently outstanding in the principal amount of$11,805,000. PFC Revenues will be available to pay the 2006 PFC Bonds and the Bonds on a pro-rata basis only to the extent such PFC Revenues exceed the amounts payable on the 1998 PFC Bonds, and no other revenues of the City or the Airport are pledged to the payment of the Bonds. The General Fund of the City is not liable for the Bonds, and the net operating revenues of the Airport, which are pledged to other obligations, are not pledged to the payment of the Bonds. See "CERTAIN BONDHOLDERS' RISKS — Required Refinancing." The pledge granted by the Indenmre does not create a legal or equitable pledge, charge, lien or encumbrance upon any of the City's property,or upon its income,receipts or revenue, except the PFC Revenues of the Airport. The Bonds are limited obligations of the City. The Bonds do not constitute an obligation i'or which the City is obligated to levy or pledge any form of taxation or for which the City has pledged any form of taxation. The Bonds do not constitute a debt or liability of the State of California or of any political subdivision thereof within the meaning of any constitutional or statutory debt limitation or restriction. Purpose The Bonds are being issued (1) to refund the 1998 GAR Bonds, (2) to find a Reserve Fund, hereinafter described, for the Bonds and (3) to pay the expenses incurred in connection with the issuance of the Bonds (see "THE FINANCING PLAN - Estimated Uses of Funds' herein). The principal purpose of the issuance is to eliminate an existing rate covenant and release curtain reserves to be used for capital expenditures. See"THE FINANCING PLAN—Plan of Finance-- Legal Matters All legal proceedings in connection with the issuance of the Bonds are subject to the approving opinion of Jones Hall,A Professional Law Corporation, San Francisco, California, Bond Counsel. Such opinion,and certain tax consequences incident to the ownership of the Bonds, including certain exceptions to the tax treatment of interest, are described more fully under the heading "LEGAL MATTERS" herein. Certain legal matters will be passed on for the City by Woodruff, Spradlin & Smart, P.C., Orange, California, as City Attorney,and by Hunton & Williams LLP, Richmond, Virginia, as Disclosure Counsel. Professional Services The Bank of New York Trust Company, N.A., Los Angeles, California, serves as trustee (the "Trustee") under the Indenture. The Trustee acts on behalf of the Bondholders for the purpose of receiving all moneys required to be paid to the Trustee, to allocate, use and apply the same, to hold, receive and disburse the revenues and other funds held under the Indenture, and otherwise to hold all the offices and perform all the functions and duties provided in the Indenture to be held and performed by the Trustee:. 2 DDDD'35 Harrell &Company Advisers, LLC, Orange, California, (the"Financial Advisor"),has advised the City as to the financial structure and certain other financial matters relating to the Bonds. Certain fees payable to Bond Counsel, Disclosure Counsel and the Financial Advisor are contingent upon the sale and delivery of the Bonds. The Airport Consultant's Report, dated March 31, 2008 and attached hereto as "APPENDIX C," has been Prepared by SH&E, Inc., Cambridge, Massachusetts (the "Airport Consultant"). Fees paid to the Airport Consultant are not contingent upon the sale and delivery of the Bonds. The City's financial statements for the fiscal year ended June 30, 2007, attached hereto as "APPENDIX D," have been audited by Moreland & Associates, Inc., Certified Public Accountants, Newport Beach, California. The City's audited financial statements are public documents and are included within this Official Statement without the prior approval of the audiror. Accordingly, the auditor has not performed any post-audit review of the financial condition or operation of the City. Offering of the Bonds Authority for Issuance. The Bonds are to be issued and secured pursuant to the Indenture as authorized by a resolution of the City adopted on , 2009, The Bonds are also issued in accordance with the laws of the State of California(rhe"Srate"), including Section 53570 et seq. of the California Government Code. Offering and Delivery of the Bonds. The Bonds are offered, when, as and if issued, subject to the approval as to their legality by Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel. It is anticipated that the Bonds will be available, in book-entry form for delivery through the facilities of DTC in New York,New York on or about May 14,2008, Information Concerning this Official Statement This Official Statement speaks only as of its date. The information set forth herein has been obtained by the City with the assistance of the Financial Advisor front sources which are believed to be reliable and such information is believed to be accurate and complete, but such information is not guarameed as to accuracy or completeness, nor has it been independently verified and is not to be construed as a representation by the Financial Advisor, Disclosure Counsel, Bond Counsel or the Underwriter. Statements contained in this Official Statement which involve estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended as such and are not to be construed as representations of fact. Preliminary Official Statement Deemed Final. The information set forth herein is in a form deemed Final, as of its date, by the City for the purpose of Rule 15c2-12 under the Securities Exchange Act of 1934, as amended(except for the omission of certain information permitted to be omitted under the Rule). The information herein is subject to revision, amendment and completion in a Final Official Statement. The information and expressions of opinion herein are subject to change without notice and the delivery of this Official Statement shall not, under any Circumstances, create any implication rhat there has been no change in the information or opinions set forth herein or in the aflairs of the City or the Airport since the date hereof. ,000076 Availability of Legal Documents. The summaries and references contained herein with respect to the Indenture, the Bonds and other statutes or documents do not purport to be comprehensive or definitive and are qualified by reference to each such document or statute, and references to the Bonds are qualified in their entirety by reference to the form thereof included in the Indenture. Copies of the documents described herein are available for inspection during the period of initial offering of the Bonds at the offices of the Financial Advisor, Harrell & Company Advisors, LLC, 333 City Boulevard West, Suite 1430, Orange, California 92868, telephone (714) 939-1464. Copies ofthese documents may be obtained after delivery of the Bonds at the corporate trust office of the Trustee, The Bank of New York Trust Company, N.A., Los Angeles, California, or from the City at 3200 E. Tahquitz Canyon Way, Palm Springs, California 92262,telephone(760) 323-8229, THE BONDS General Provisions Payment of the Bonds. Interest on the Bonds is payable on January 1, 2009, and semiannually thereafter on July 1 and January 1 of each year(each an "Imerest Payment Date") at the rates per annum set forth on the inside front cover page hereof. Interest on the Bonds will be computed on the basis of a year consisting of 360 days and twelve 30-day months. Each Bond shall bear interest front the Interest Payment Date next preceding the authentication thereof, unless(a) it is authenticated after a Record Date and on or before the following Interest Payment Date, in which event it shall bear interest from such Interest Payment Date; or(b) it is authenticated on or before December 15, 2008, in which event it shall bear interest from its date of delivery; provided, however, that if, as of the date of authentication of any Bond, interest thereon is in default, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment thereon. Book-Entry Only System. The Depository Trust Company ("DTC"), New York, New York, will act as securities depository for the Bonds. The Bonds will be issued as fully registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. Interest on and principal of the Bonds will be payable when due by wire of the Trustee to DTC, which will in turn remit such interest and principal to DTC Participants (as defined herein), which will in turn remit such interest and principal to Beneficial Owners (as defined herein) of the Bonds (see "APPENDIX F — DTC AND I HE BOOR-ENTRY ONLY SYSTEM" herein). As long as DTC is the registered owner of the Bonds and DTC's book-entry method is used for the Bonds, the Trustee will send any notices to bond owners only to DTC. The information in Appendix F has been provided by DTC, and neither the City, the Financial Advisor, the Underwriter nor Disclosure Counsel assumes any responsibilily for the accuracy or completeness of such information. Discontinuance of Book-Entry-Only System. DTC may dkeontinuc providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the City or the Trustee. Under such circumstances, in the event that a successor securities depository is not obtained, Bonds are required to be printed and delivered as described in the Indenture. The City may decide to discontinue use of the system of boot.-entry transfers through DTC (or a successor securities depository). In that event, the Bonds will be printed and delivered as described in the Indenture. In addition, the following provisions shall apply: interest with respect to the Bonds will be payable by check of the Trustee mailed by first class mail on the applicable Interest Payment Date to the Owners thereof provided that in the case of an Owner of$1,000,000 or greater in principal amount of Outstanding Bonds, such payment may, at such Owner's option, be made by wire transfer in immediately available funds to an account in the United States of America in accordance with written instructions provided prior to the applicable Record Date to the Trustee by such Owner. The Owners of the Bonds shown on the Registration Books on the Record Date for the Interest Payment Date will be deemed to be the Owners of the Bonds on said Interest 4 QQQOdi Payment Date for the purpose of the paying of interest. Principal of the Bands will be payable upon presentation and surrender thereof, at the Trust Office of the Trustee in Los Angeles, California. Transfer or Exchange of Bonds. Any Bond may, in accordance with its terms, be transferred, upon the Bond Registration Books, or exchanged, by the: person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Bond for cancellation, endorsed or accompanied by delivery of a written instrument of transfer in a form acceptable to the Trustee, duly executed. Every Bond so surrendered to the Trustee shall be canceled by it and destroyed. Whenever any Bond shall be surrendered for transfer or exchange, the City shall execute and the 'Trustee shall thereupon authenticate and deliver to the transferee a new Bond or Bonds of like maturity and aggregate principal amount of authorized denominations. The Trustee shall require the Owner requesting such transfer or exchange to pay any tax or other charge required to be paid with respect to such transfer or exchange. No Bond, the notice of redemption of which has been mailed pursuant to the Indenture, shall be subject to transfer or exchange. No transfer or exchange shall be required during the period established by the Trustee for the selection of Bonds for redemption. Redemption; Acceleration; Deteasance Special Mandatory Redemption. The Bonds maturing July I, 2027 are subject to special mandatory redemption, in part by lot each July 1, beginning July 1, 2009, from certain excess PVC Revenues defined herein as "Remaining Revenues" (see "CERTAIN BONDHOLDERS' RISKS — Early Redemption Risk; Limitation on Receipt of PFC Revenues" herein), pro-rata with the 2006 PFC Bonds, at a redemption price equal to the principal amount thereof to be redeemed, plus a premium (expressed as a percentage of the principal amount of Bonds to be redeemed)together with accrued interest thereon to the date fixed for redemption as follows: Redemption Dates Redemption Prices Each July 1 prior to July 1,2014 103.0% July 1,2014 102.0% July 1,2015 101.0% July 1,2016 and each January 1 thereafter 100.0% If Parity Obligations are issued, such Parity Obligations, the 2006 PFC Bonds and the Bonds shall be redeemed pro-rata from Remaining Revenues. See"THEAIRPORT—Additional Bonds." The Bonds are also subject to special redemption, in whole, on any date as a result of actions taken by the Federal Aviation Administration ("FAA") to reduce the City's authority to collect passenger facility charges under the Special Agreement, as described herein, from proceeds of refunding obligations or from any available funds of the Airport ("Refunding Bonds") at a redemption price equal to the principal amount thereof together with accrued interest thereon to the date fixed for redemption. See "CERTAIN BONDHOLDERS' RISKS — Reduced Authority to Impose the Passenger Facility Charge" and "CERTAIN BONDHOLDERS'RISKS—Required Refinancing"'herein. 5 oaooa$ Optional Redemption. The Bonds maturing on or after July 1, 2015 are subject to redemption prior to maturity on any date on or after July I, 2014, in whole or in part, in a manner determined by the City, from prepayments made at the option of the City pursuant to the Indenture at a redemption price equal to the principal amount thereof to be redeemed, plus a premium, (expressed as a perccntaae of the principal amount of Bonds to be redeemed)together with accrued interest thereon to the date fixed for redemption as follows: Redemption Periods Redemption Prices July 1,2014 through June 30,2013 102.0% July 1,2015 through June 30,2016 101.0"% July 1,2016 and thereafter 100.0"% Mandatory Sinking Fund Redemption. The Bonds maturing July I, and July I, 2027 (the"Term Bonds") are also subject to mandatory redemption, in part by lot, on July 1, in each year commencing July I, with respect to the Term Bonds maturing July 1, and commencing July 1, with respect to the Term Bonds maturing July 1, 2027 from mandatory sinking fiord payments at a redemption price equal to the principal amount thereof to be redeemed, without premium, plus accrued interest thereon to the date fixed for redemption in the aggregate respective principal amounts in the respective years as set forth in the following schedules; provided, however, that if some but not all of the Term Bonds have been redeemed pursuant to the optional redemption or special mandatory redemption provisions described above, the total amount of sinking fund payments to be made subsequent to such redemption will be reduced in an amount equal to the principal amount of the Term Bonds so redeemed, by reducing each such future sinking fund payment in integral multiples of$5,000 in a manner designated by the City in the case of an optional redemption,or in inverse order in the case of a special redemption. SCHEDULE OF MANDATORY SINKING FUND REDEMPTIONS TERM BONDS MATURING JULY 1, July I Principal Year Amount 2017 2018 2019 2020 (maturity) SCHEDULE OF MANDATORY SINKING FUND REDEMPTIONS TERM BONDS MATURING JULY 1, July I Principal Year Amount 2021 2022 2023 2024 2025 2026 2027(maturity) 6 000079 Selection of Bonds for Redemption. Whenever provision is made in the Indenture for the redemption of less than all of the Bonds or any given portion thereof,and unless otherwise specified in the Indenture,the Trustee shall select the Bonds to be redeemed from all Bonds or such given portion thereof not previously called for redemption, in inverse order of maturity or, at the written election of the City,accompanied by a Certificate of the City filed with thc'frustee showing the sufficiency of PFC Revenues to pay annual Debt Service on the Bonds and any Parity Obligations to remain outstanding following such redemption, on a basis among maturities as determined by the City, and by lot in any manner which the Trustcc in its sole discretion shall deem appropriate and fair. The Trustee shall promptly notify the City in writing of the Bonds or portions thereof so selected for redemption. Notice of Redemption. Unless waived by any Owner of Bonds to be redeemed, notice of any such redemption shall be given by the Trustee on behalf of the City by mailing a copy of a redemption notice by first class mail, postage prepaid, at least 30 days and not more than 60 days prior to the date fixed for redemption to the Owner of the Bond or Bonds to he redeemed at the address shown on the Bond Registration Books, to the Securities Depositaries and one or more information services. Notice of redemption having been given as aforesaid, the Bonds or portions of Bonds so to be redeemed shall, on the redemption date, become due and payable at the Redemption Price therein specified, and from and after such date(unless the City shall default in the payment of the redemption price), interest with respect to such Bonds or portions of Bonds shall cease to accrue and be payable. Upon surrender of such Bonds for redemption in accordance with said notice, such Bonds shall be paid by the Trustee at the Redemption Price. Installments of interest due on or prior to the redemption date shall be payable as therein provided for payment of interest. Upon surrender for any partial redemption of any Bond, there shall be prepared for the Owner a new Band or Bonds of the same maturity in the amount of the unredeemed principal. All Bonds which have been redeemed shall be canceled and destroyed by the Trustee and shall not be reissued. Effect of Redemption. Notice of redemption having been duly given as aforesaid, and moneys for payment of the Redemption Price of, together with interest accrued to the redemption date on, the Bonds (or portions thereof) so called for redemption being held by the Trustee, on the redemption date designated in such notice,the Bonds (or portions thercoo so called for redemption shall become due and payable at the Redemption Price specified in such notice plus interest accrued thereon to the redemption date, interest on the Bonds so called for redemption shall cease to accrue,said Bonds (or portions thereof) shall cease to be entitled to any benefit or security under the Indenture, and the Owners of said Bonds shall have no rights in respect thereof except to rcceive payment of said Redemption Price and accrued interest. The Indenture contains no provisions requiring any publication of notice of redemption, and Bondholders must maintain a current address on file with the Trustee to receive any notices of redemption. Partial Redemption. Upon surrender of any Bond redeemed in pan only, the City shall execute and the Trustee shall authenticate and deliver to the Owner thereof, at the expense of the City, a new Bond or Bonds of authorized denominations, and of the same maturity, equal in aggregate principal amount to the unredeemed portion of the Bond surrendered. Acceleration Upon Default. All principal and interest may become immediately due and payable without premium, in certain circumstances, upon an Pvent of Default under the Indenture as more fully described in "APPENDIX B — SUMMARY OF THE LEGAL DOCUMENTS -•THE INDENTURE— Events of Default and Remedies" Defeasance. The Bonds or any part thereof may be defeased prior to maturity by depositin.a with the Trustee, an escrow agent or other fiduciary, in trust, at or before maturity, money or securities in the necessary amount(as provided below)to pay or redeem such Bonds outstanding. 7 000080 To accomplish defeasance the City shall cause to be delivered (i) a report of an independent firm of nationally recognized certified public accountants ("Accountant') verifying the sufficiency of the escrow established to pay such Bands in full on the maturity or redemption date, (`Verification"), (ii) an Escrow Deposit Agreement,and (iii)an opinion of nationally recognized bond counsel to the effect that the Bands are no longer "Outstanding" under the Indenture; each Verification and defeasance opinion shall be acceptable in form and substance,and addressed,to the City and the Trustee. If the Bonds are defeased, then, notwithstanding that any such Bonds shall not have been surrendered for payments, all obligations of the City with respect to such Outstanding Bonds shall cease and terminate, except only the obligation of the Trustee to pay or cause to be paid from funds deposited to the Owners of the Bonds not so surrendered and paid all sums due with respect (hereto. Scheduled Debt Service on the Bonds The following is the scheduled Annual Debt Service on the Bonds without regard to any special redemptions that may occur. Annual Bond Year Ending Principal Interest Debt Serviec July 1,2009 July 1,2010 July 1,2011 July 1,2012 July I,2013 July 1, 2014 July J,2015 July 1,2016 July 1, 2017 July 1,2018 July 1,2019 July 1,2020 July 1,2021 July 1,2022 July 1,2023 July 1,2024 July 1,2025 July 1, 2026 July 1, 2027 Total Aggregate PFC Debt Service The following table summarizes the annual aggregate Installment Payments with respect to the 1998 PFC Bonds and debt service on the 2006 PFC Bonds and the Bonds, on a fiscal year basis, without regard to any future optional or special redemptions that may occur, other than as described below. The table below excludes all other indebtedness payable from revenues of the Airport. Fiscal Year 1998 PFC Bonds 2006 PFC Bonds 2008 PFC Bonds Total Ending Installment Debi Service Debt Service Annual June 30 Payments Payments(') Pavments Payments 2008 $ 854,362.50 $ 934,367,50 2009 555,442.50 934,417.50 2010 $55,192.50 930,09750 2011 854,19250 930,702.30 2012 857,442.50 932,202.50 2013 839,337.50 932,312.50 2014 835,118.76 930,992.30 2015 860,131.26 933,202.50 2016 858,862.50 933,860.00 2017 856,568.76 932,940.00 2018 858,250.00 930,417.50 2019 858,650.00 931,532,50 2020 862,137,50 931,012,50 2021 864,050.00 933,857.50 2022 864,387.50 929,170.00 2023 863,150.00 932,817,50 2024 863,775,00 929,245,00 2025 $67,475.00 933,730.00 2026 868,975.00 930,717.50 2027 868,275.00 930,485.00 2028 870.375.00 432.755.00 Total $18,076,151.28 $19,073,835.00 u On July 1, 2008, $500,000 of 2006 PFC Bonds maturing .luly 1, 2028 will be redeemed from Remaining Revenues received by the City as of June 30, 2007. The payments shown in the chart above reflect the special redemption. 9 000082 TIIE FINANCING PLAN Plan of Finance As discussed more fully in 'SOURCES OF PAYMENT FOR I HE BONDS," the issuance of the Bonds is being undertaken to permit the City 10 operate the Airport without constraints imposed by a Master Trust Indenture described below. Primarily as a result of 9/11 and resultant increase in costs for security and other overhead related to the operation of the Airport, the Airport did not generate sufficient "Net Revenues" in three of the last five Fiscal Years to meet the rate covenant under the Master Trust Indenture (the"Rate Covenant")pursuant to which the 1998 GAR Bonds were issued. The Rate Covenant excludes PFC Revenues from the calculation, even though they may be used, and have been used, to pay debt service on the 1998 GAR Bonds and the Authority's then outstanding Airport Revenue Bands, Series 1992 (the "1992 GAR Bonds") which were refunded in 2006 with the proceeds of the 2006 PFC Bonds. Net Revenues, together with PFC Revenues, have been sufficient in each fiscal year to permit the City to make all required payments on the previously outstanding 1992 GAR Bonds and the 1998 GAR Bonds as well as on the 1998 PFC Bonds and the 2006 PFC Bonds. By refunding the 1998 GAR Bonds, the City will eliminate the Rate Covenant and will release approximately $1.4 million in reserves required for the 1998 GAR Bonds,to be used for capital improvements. See"THE AIRPORT- Management's Discussion of Financial Results." Estimated Uses of Funds The Trustee will receive the proceeds from the sale of the Bonds and other amounts and will apply them as follows: Sources of Funds Principal Amount of Bonds Funds held by trustee for the 1998 GAR Bonds Airport Funds Total Sources Uses of Funds Defeasance of 1998 GAR Bonds Reserve Fund(q Underwriter's Discount Original Issue Discount Costs of Issuance 12t Total Uses of An amount equal to the Reserve Requirement for the Bonds (see-SOURCES Of PAYMliNI FOR ITIE BONDS - Reserve Fund"herein). zl Expenses include fees of Bond Counsel, DiSCIOSure Cuunsel, the Financial Advisor, the Trustee, costs of printing the Official Statement, and other costs of issuance of the Bonds. Costs of Issuance,together with the underwriter's discount, in excess of 2%of the issue price of the Bonds will be funded with Airport funds on hand. 10 000083 The Refunding Program On the Delivery Date, the City will irrevocably deposit a portion of the proceeds of the Bonds with the Trustee as escrow bank(the"Escrow Bank"), pursuant to an Escrow Deposit Agreement, dated as of May 1, 2008 (the "Escrow Agreement") between the Authority, the City and the Escrow Bank. The deposit, together with interest eamings thereon, will be in an amount sufficient to pay interest with respect to the 1998 GAR Bonds on July 1, 2008, and to pay the redemption price with respect to all remaining 1998 GAR Bonds pursuant to an optional redemption thereof on July 1, 2008, as verified by Grant Thornton L,LP, Certified Public Accountants. Bond Counsel will deliver an opinion at closing to the effect that, relying on the verification of Grant Thomson LLP as to the sufficiency of the amounts deposited wider the Escrow Agreement, the lien securing the 1998 GAR Bonds will be discharged, terminated and of no further force and effect upon the deposit with the Escrow Bank of the amounts required pursuant to the Escrow Agreement. See "CONCLUDING INFORMATION—Verifications of Mathematical Computations." SOURCES OF PAYMENT FOR THE BONDS General Pursuant to the Indenture, the Bonds are payable from and secured by PFC Revenues held under the Indenture, amounts on deposit in the Reserve Fund and investment eamings thereon, all as set forth in the Indenture and in the manner described herein. The Bonds are not secured by, and the Owncrs of Bonds have no security interest in or mortgage on the property of the Airport, or of the City, and the Bonds are not secured by a pledge of revenues other than the subordinate pledge of PFC Revenues. Default by the City will not result in loss of any property of the City. Should the City default, the Trustee (1) may declare all unpaid principal, together with accrued interest at the rate or rates specified on the respective outstanding Bonds from the immediately preceding Interest Payment Date on which payment was made, to be immediately due and payable, whereupon the same shall become due and payable, and (2) take whatever action at law or in equity that may appear necessary or desirable to accelerate the principal of the Outstanding Bonds, or enforce performance and observance of any obligation, agreement or covenant of the City under the Indenture. See "CERTAIN BONDHOLDERS'RISKS." Subordinate Pledge of PFC Revenues The pledge of PFC Revenues to repay the Bonds and the 2006 PFC Bonds is subordinate to the pledge of PFC Revenues to pay the 1998 PFC Bonds. Thus, PFC Revenues will be available to pay debt service on the Bonds only to the extent such PFC Revenues exceed the amount then payable as debt service on the 1998 PFC Bonds. In addition, each year, any PFC Revenues received in excess of a predetermined cumulative amount ("Annual Cumulative Cap") of PFC Revenues will be used first to redeem the 1998 PFC Bonds in advance of their stated maturity. The amount in excess of the Annual Cumulative Cap is determined on an annual basis and is not pledged to the Bonds and the 2006 PFC Bonds so long as any 1998 PFC Bonds remain outstanding. Once the Annual Cumulative Cap is reached, the annual amount of PFC Revenues that will be available to pay the regularly scheduled debt service on the 1998 PFC Bonds, the 2006 PFC Bonds and the Bonds will be limited to $2,650,000 annually through and including Fiscal Year ending June 30,2022,and S1,450,000 annually thereafter or until the 1998 PFC Bonds are redeemed in full. Based on the Airport Consultant's projected enplanernents, the first year that the Annual Cumulative Cap will be reached is 2009. Only after all the 1998 PFC Bonds have been paid or redeemed will any PFC Revenues in excess of the annual amounts described above be available either (a) to pay regularly scheduled principal and interest on the Bonds and the 2006 PFC Bonds, or (b) to redeem the Bonds maturing July 1,2027 and the 2006 PFC Bonds maturing July 1, 2028, pro-rata, in advance of their 11 scheduled maturity. However, if there are PFC Revenues remaining under the annual limit after paying regularly scheduled debt service on the Bonds, the 1998 PFC Bonds and the 2006 PFC Bonds (the "Remaining Revenues"), such Remaining Revenues will be used to redeem the Bonds maturing July I, 2027 and the 2006 PFC Bonds maturing July I, 2028, pro-rata. See"I'I IE AIRPORT - Projected Activity and Debt Service Coverage"herein. Special Redemption; Reduction in Authority to Collect PFC Revenues. The FAA has the power to terminate the City's ability to collect PFC Revenues. Pursuant to a written agreement between the City and the FAA, entered into prior to the issuance of the 1998 PFC Bonds, the FAA has agreed to certain notice and dispute resolution procedures designed to reduce the possibility that the City's ability to collect PFC Revenues may be terminated (the "Special Agreement"). Pursuant to the Special Agreement, the FAA has agreed that if dispute resolution provisions set forth in the Special Agreement do not satisfactorily address FAA concerns over the City's collection of PFC Revenues, the FAA will permit a special redemption of the 1998 PFC Bonds and will allow the airlines to pay PFC Revenues to the Trustee sufficient to provide for payment of the 1998 PFC Bonds. No such arrangement to collect PFC Revenues sufficient to provide for redemption and payment is in effect, with respect to the Bonds or the 2006 PFC Bonds. In the event that the dispute resolution procedures set forth in the Special Agreement do not satisfy the FAA and the FAA terminates the City's authority to collect PFC Revenues sufficient to pay debt service on the Bonds, Bondholders must rely on the ability of the City to pay or to refinance the Bonds using general airport revenues. See "CERTAIN BONDHOLDERS' RISKS - Required Financing" and "Reduced Authority to Impose the Passenger Facility Charge" herein. In the event that the FAA becomes aware of a violation of the conditions of the Use Approval, defined herein, and the Special Agreement is no longer in effect, the normal dispute resolution procedures of the FAA would apply. The FAA estimates that such dispute resolution procedures will take at least one or more years to complete prior to any termination of the Airport's authority to collect PFCs. The City would have such time either to take corrective action or to redeem the Bonds with other revenues, if available, before the Special Agreement provisions to commence redemption of the 1998 PFC Bonds would take effect. In addition,there can be no assurance, that PFC Revenues collected in any given year will be adequate to pay debt service on the 1998 PFC Bonds, the 2006 PFC Bonds and the Bonds. While under certain circumstances,the City may use other available funds to pay debt service on the Bonds, it is not obligated to do so, and no other funds are pledged to such payment. See "CERTAIN BONDHOLDERS' RISKS - Required Refinancing." A decline in the use of the Airport could have an adverse effect on the ability of the City to collect PFC Revenues in an amount sufTicient to provide for payment of the 1998 PFC Bonds, the 2006 PFC Bonds and the Bonds. See"CERTAIN BONDHOLDERS'RISKS-" The PFC Program The authority of airports to impose passenger facility charges ("PFC")was granted by the Aviation Safety and Expansion Act of 1990 (the"1990 Act"). The 1990 Act, as amended, permits imposition of a PFC of S1, $2, S3 or S4.50 on each qualifying enplaning passenger. An airport must apply to the FAA for the authority to impose a PFC and for the authority to use the PFC moneys collected for specific FAA- approved projects. PFCs collected by a small hub airport (like Palm Springs) are not used to offset or replace federal entitlement grant moneys which would otherwise have been received by the airport under the Airport Improvement Program, The City received permission to collect a $3 PFC beginning October, 1992, and to use PFC funds collected to finance the projects described in the Airport's approved PFC applications. The City was granted permission to increase the PFC to S4.50 beginning January 1, 2002, The total PFC authofization for the Airport is currently $88.4 million, of which $27.8 million had been collected as of Rune 30, 2007, leaving $60.6 million in remaining authorization. After issuance of the Bonds, the total PFC authorization will be reduced to equal the total principal, interest and redemption premiums (il'any), on the Bonds, the 1998 PPC Bonds and the 2006 PFC Bonds (approximately S78 million) plus approximately S600,000 for administration. 12 0000185 Certain passengers, including passengers using frequent flyer programs to obtain tickets,are not subject to collection of a PFC by air carriers. A PFC is collected from a passenger on a one-way trip only for the first two airports on the air travel itinerary where PFCs are collected. The public agencies may request exemption from collection of a class of air carriers if the number of passengers enplaned by the carrier in the class constitute no more than 1% of the total enplaned passengers annually at the airport at which the PFC is imposed(see"THE AIRPORT"herein for more information on the PFC Revenues and the financial Condition of the Airport). The PFCs are collected from each eligible enplaning passenger by the airlines operating at the Airport. The airlines are authorized to withhold as a collection fee eight cents per enplaning passcngur from whom a PFC is collected. The Regulations require the airlines to remit PFC collections after withholding collection fees, including investment return earned, to the City no later than the last day of the calendar month following the collection. FAA regulations require airlines to account for PFC collections separately and maintain such funds as trust funds for the beneficial interest of the City. Airlines must disclose PFC collections as trust funds in financial statements. Further,the authorization to collect PFCs is subject to cancellation if the Airport does not comply with the terms of the FAA's PFC approval, including the violation of the Noise Act relating to airport noise and access restrictions, using PFC collections for projects not approved in the PFC application, or other violations of the 1990 Act or the PFC Regulations (see "CERTAIN BONDOWNERS, RISKS — Reduced Authority to Impose the Passenger Facility Charge"herein). Limit on PFC Pledge. Currently, the Airport collects a 54.50 PFC per eligible passenger. However, H.R. 2881 was passed by the full House of Representatives in September 2007. The House Legislation, among other things, raises the PPC cap to $7,00 per enplaned passenger from the current 54.50 per enplaned passenger. The Senate version of the FAA reauthorization, S. 1300, has no PFC cap increases, maintaining the current 54.50 per passenger cap. If the City raises its per-passenger PFC to $7.00, without a corresponding increase in the total PFC limitation required to pay the 1998 PFC Bonds, the 2006 PFC Bonds and the Bonds (that is, a raise in the per-passenger PFC without the authorization to spend the funds on additional PFC-eligible projects), the additional PFC Revenue generated would be required to be used to redeem all series of bonds secured by the PFC Revenue. However, if the per- passenger PFC is raised to $7.00 for the purpose of funding additional PFC-related capital projects, and the total limit on PFC revenue is raised to include such funding, only the first$4.50 of PFC Revenue will be included in the calculation of the Annual Cumulative Cap and the Remaining Revenue for the purpose of redeeming the 1998 Bonds,the 2006 Bonds and the Bonds. Reserve Fund Proceeds of the Bonds will be used to fund the Reserve Fund in the amount of the Reserve Requirement, which is 5650,000*, the maximum annual debt service payable on the Bonds. In the event that the City fails to deposit with the Trustee the full amount required by the Indenture to pay principal and interest due on the Bonds, the Trustee will withdraw from the Reserve Fund, the difference between the amount required to be on deposit and the amount available on such date. The Reserve Fund will secure only the Bonds. Amounts in excess of the Reserve Requirement will be transferred to the Bond Fund to be applied as a credit against the next succeeding debt service payment. If the balance in the Reserve Fund is less than the Reserve Requirement, the notice of which deficiency shall have been given by the Trustee to the City, or if the balance in the bond Reserve Fund established for the 2006 PFC Bonds is less than the bond resurve ruquircmenl established for the 2006 PFC Bonds, the notice of which deficiency shall have been given to the City, the deficiency shall be restored by Preliminary,subject to change. 13 000086 transfers from the first PFC Revenues which become available to the Trustee after satisfaction of the 1998 PFC Bonds, for deposit in the Reserve Fund and for deposit in the bond reserve account established for the 2006 PFC Bonds- See"THE AIRPORT—Additional Bonds." THE AIRPORT The Airport Commission In 1961, the City Council created the Palm Springs International Airport Commission. Members are appointed by the Mayor and act as an advisory board to the City Council. The seventeen-member board (the "Board") is comprised of representatives from each city in the Coachella Valley, one representative from Riverside County and eight representatives from the City of Palm Springs. The Board represents professional and business leaders in the Coachella Valley area who serve on a voluntary basis and devote their time, energy and expertise to the prudent management and development of the City's Airport facilities. Management Thomas Nolan, A.A.E., the Airport's Executive Director(the"Director'), is the chief executive officer of the Airport. The Director reports to the City Manager and is assisted by an Assistant Director of Aviation with a staff of 54.5 full-time equivalent employees who are responsible for the administration, operation and maintenance of the Airport's facilities. Air Service Area Service Area. The Airport is primarily an origination and destination airport and principally serves nine cities in the Coachella Valley - Palm Springs, Cathedral City, Coachella, Desert Hot Springs, Indian Wells, Indio, La Quinta, Palm Desert and Rancho Mirage-as well as several unincorporated communities in Riverside County. The Airport's secondary service area includes the communities of Banning, Beaumont, San Jacinto, Hemet,Twenty-Nine Palms and Yucca Valley, Other Airports. Other airports in the service area arc general aviation facilities that include Twentynine Palms Airport, Thermal Airport, San Bernardino International Airport and Bemtuda Dunes Airport. The nearest airport with regularly scheduled commercial service is Ontario International Airport. Ontario International Airport is a mediwtt-hub, full-service airport with commercial jet service to major U.S. cities and through service to many international destinations. It is located approximately 35 miles east of downtown Los Angeles and 75 miles west of Palm Springs. Its largest carrier is Southwest Airlines, which provides approximately 50% of enplanements, followed by Alaska Airlines, Delta Airlines and United Airlines. Twentynine Palms Airport is a general aviation airport with a maximum gross takeoff weight of 12,500 pounds or less. Jaeldo Cochran Airport in Thermal is also a general aviation airport, primarily serving business jets and transport-type aircraft. San Bernardino International Airport, formerly Norton Air Force Base, currently has no commercial air carrier service, although it has completed a variety of landside and terminal improvements to attract scheduled airline service. Bermuda Dunes Airport is a gcnural aviation airport with a 3,000 foot long asphalt runway. Population, Housing And Employment. The Souther California Association of Governments ("SCAG") latest projections of population, households and employment for regions throughout the state of California forecasts that by 2030, the population in the service area of the Coachella Valley will increase to 700,000, or 84%, compared to the population of 396,000 in 2005. This population increase minors the increase projected for Riverside County as a whole and is higher than the growth rate projected for San Bernardino County, which is expected to grow by 40% during that same period. Number of households and employment figures show similar growth rates in the Coachella Valley, 14 000087 The Facilities The existing facilities of the Airport include the following: Termina1Building. The passenger terminal buildings consists of 200,000 square feet, containing all the related activities essential to enplaning and deplaning passengers at the Airport. The primary terminal building was opened in 1967 and has had several upgrades, including the expansion ofthe facility in 1999 with the installation of a second level boarding area, eight additional boarding bridges and an expanded ticket wing. Located in this facility are six rental car agencies, nine airline ticketing and operation areas, waiting areas, several concessions, security, leased office space on the mezzanine level, and the Airport administrative offices. An 8-gate regional terminal was completed in 2007 and is primarily configured to accommodate regional jets. This terminal was built with federal grants. Automobile Parking. Public parking for 903 vehicles is provided in front of the passenger terminal building. There are 125 rental car ready spaces and 234 employee parking spaces. In addition, the terminal building provides approximately 750 feet of curb length, with space for approximately 16 private and 20 service vehicles at the enplaning curb and space fOr approximately 10 private and 12 transportation vehicles at the deplaning curb. Aircraft Parking Apron. The terminal aircraft parking apron is located adjacent to and east of the terminal building. There are eight air carrier aircraft parking positions on the terminal apron which are served by nine air carver pate positions and eight regional aircraft parking positions. An additional apron was constructed adjacent to the new regional terminal sufficiently sized to accommodate anticipated demand. Publie Airfield System The existing runway system consists of a single commercial runway (13R-31 L, oriented northwest-southwest) 10,000 feet long and 150 feet wide; and, a parallel general aviation runway, (13L-31R),4,952 feet long and 75 feet wide. Paved blast pads extend 200 feet from both ends of each runway. The Airport extended the main runway from 8,500 feet to 10,000 feet in 1998 to permit the operation of commercial aircraft with till loads during high temperatures in the summer months. The existing taxiway system at the Airport consists of parallel, connecting, access and exit taxiways. Currently, there are two primary taxiways serving the main runway (31R-31L): Taxiway C and Taxiway W. Both taxiways are 8,500 feet in length and 75 feet wide. ']'here are also 10 connecting, access, and exit taxiways. The primary taxiway for general aviation runway liL-31 R is Taxiway F. This taxiway is located northwest of the runway and is 4,952 feet in length and 50 feet wide. General Aviation Facilities. Two full-service fixed base operators ("FBOs") are located on the Airport, each of which provides general aviation services for the airlines and other general aviation and cargo aircraft using the Airport. Signature Flight Support, one of the world's largest flight support operation and distribution networks for business and commercial aviation services, leases 26.76 acres of land comprised of office space, conventional hangar space and aircraft ramp space on the west side of the airfield. On the cast side of the airfield,Atlantic Aviation leases 33.51 acres of land comprised of office space, conventional hangar space and aircraft ramp space. During seasonal periods approximately 88 general aviation aircraft are stored in hangar and tie down space. FBO fuel storage capacity is 140,000 gallons of Jct-A fuel and 30,000 gallons of 100LL Avgas, stored in above-ground tanks. There are 93 single, multi-engine andjet aircraft parking positions. Support Facilities An Aircraft Rescue and Firefighting facility is located directly west of the air traffic control tower. Federal Aviation Regulation 139.49 requires that every airport have available during air carrier operations adequate fire fighting and rescue equipment and trained personnel. The Airport meets the requirements for certification as an Index"C"airport. 13 Capital Improvement Plan The number of passengers who can be accommodated on an annual basis at the Airport is constrained by the size of certain existing terminal facilities. While the Airport has undertaken a number of capital projects to increase its flight capacity, expansion of the ticketing wing and baggage claim must occur in order for the Airport to reach the enplanement levels projected in "APPENDIX C — AIRPORT CONSULTANT'S REPORT." With its current configuration of terminal facilities, the Airport can accommodate approximately 900,000 enplanements annually, or about 90,000 enplanements over the 2007 level. At the highest level, the Airport Consultant has projected approximately 1,650,000 in annual enplanements. Consistent with the Airport's Master Plan prepared in 2003 and the Airport's recent Targeted Development Plan, in order to accommodate the Airport's potential for enplanements, the additional facilities must be constructed, which may include- • 39,000 square foot expansion of terminal building/ticketing wing; 30,000 square foot remote baggage screening facility; and • 35,000 square foot customs facility with expanded baggage claim area. The cost of the expanded terminal building/ticketing wing is estimated at $11.5 million, the remote baggage screening facility is estimated to cost $10.1 million and the customs facility with expanded baggage claim area is estimated to cost $24.5 million, for a total of$46.1 million. Between 2007 and 2011 the Airport anticipates it will receive a total of $175 million in Airport Improvement Program entitlements that could be expended for such projects, and will need other funding sources of $28.6 million to complete the facilities. Approximately $23 million would come for general airport revenue to provide the Airport's required local matching funds and the remaining S26.3 million is anticipated to be allocated to the Airport from federal(non-PAA)grants. I'hure is no assurance that the entitlement funding will continue at its current level or that the grants needed to complete the facilities will be awarded to the Airport at the level anticipated. If that were the case, the Airport would need to find other funding- sources to complete the improvements. 16 .. a000�s Historical Passenger Activity Classified as a small hub by the Federal Aviation Administration, the Airport is primarily an origination and destination airport. As shown in Table No. 1, prior to September 11, 2001, passenger enplanements increased at an average annual rate of 3.4% since 1990, from 457,000 in 1990 to 642,000 in 2000, with the largest growth occurring between 1995 and 1996, when the annual growth was over 18%. Between 2000 and 2002, enplanements decreased by 87,000 or 14%. Since 2003, enplanements are near or above their pre-September 11, 2001 levels. In comparison, passenger enplanements at the Airport increased at an average of 1.2% between 2000 and 2004, while U.S. domestic airports have decreased at an annual average rate of 0.5%and U.S. small hub airports have increased at an average annual growth rate of 0.7% over the same period. For the 2005-2007 period, passenger enplanements at the Airport increased an average 6.3%,compared with the national growth average for domestic traffic of 1.5%. TABLE NO. 1 PALM SPRINGS INTERNATIONALAIRPOI1T HISTORICAL ENPLANEMENTS Calendar Enplaned % Year Passen¢ers Change 1990 457,012 1991 426,867 (6.6%) 1992 440,548 3.2% 1993 426,415 (3.2%) 1994 486,644 14.1% 1995 471,662 (3.1%) 1996 559,618 18.6% 1997 587,085 4.9% 1998 629,473 7.2% 1999 634,660 0.8% 2000 642,458 12% 2001 589,450 (8.3%) 2002 556,028 (5.8%) 2003 626,409 12.7% 2004 687,161 9.7% 2005 713,479 3.8% 2006 765,109 7.2"% 2007 805,546 5.2% Source: Palm Springs International Airport. Major airline carriers have historically represented approximately 60%of enplanements. See Table No. 3 for additional information on carriers and market share. 17 A monthly comparison between calendar years 2003 and 2007 shows enplanements increasing at 9.7% in 2004,3.8% in 2005, 7.2% in 2006 and 5 2% in 2007. TABLE NO.2 PALM SPRINGS INTERNATIONAL AIRPORT ENPLANEMENTS,2003 THROUGH 2007 2003 2004 2005 2006 2007 January 64,664 68,736 71,100 78,891 84,749 February 71274 80,849 83,792 84,693 91,204 March 89,464 96,084 103,017 103,702 115,392 April 74,800 80,319 82,766 91,907 96,244 May 47,001 53,719 53,825 60,028 62,765 June 32,270 33,727 37,434 39,313 41,159 July 26,855 30,150 30,537 35,566 36,120 August 26,551 29,383 29,938 32,867 36,039 September 31,087 33,331 37,484 39,989 37,324 October 44,032 52,469 50,723 56,200 54,978 November 59,121 65,568 68,849 71,018 77,783 December 59 290 62,826 65,014 70.935 71.989 626,409 687,161 713,479 765,109 805,546 Source: Palm Springs International Airport. January 2008 enplanements were 83,086 and February 2008 enplanements were 94,299. For a further discussion of projected enplanements for 2008 and future years, sec "APPENDIX C - AIRPORT CONSULTANT'S REPORT:' As shown in Table No. 2, passenger activity at the Airporl is highly seasonal. During the six-month period November through April (the peak season), passenger activity usually represents approximately 67% of total annual passenger enplanements. March, the peak month, in a typical year, has over three times the passenger activity as July or August. However, since 1990, passenger enplanements in the off- peak months, May through December, have risen at nearly twice the rate as enplanement growth during the peak season. This is primarily due to increased tourism and convention center activity as a result of discounted hotel and golf rates during the off-season months. i8 000091 Airline Market Share The Airport is served by over a dozen airlines, shown in the following table. Table No.3 shows passenger enplanemelns by airline between 2004 and 2007 on a calendar year basis. TABLE NO.3 PALM SPRINGS INTERNATIONAL AIRPORT 0/6 AIRLINE MARKET SHARE BY AIRLINE 2004-2007 2004 2005 2006 2007 Air Carrier Air Canada 0.0% 0.0°/ 0.1% 0.8% Alaska 28.0 27.1 26.1 24,0 American 20.1 20.5 19.7 19.9 ASA 0.0 0.0 0.4 02 Continental Express Jet 3.5 3.6 3.6 2.0 Delta 3.4 3.2 2.0 1.6 Northwest 4.6 4,0 3.3 3.0 United/United Shuttle 0.9 13 1.0 23 WestJet 0.0 1.7 3.7 5.0 Total Air Carriers 60.5 61.4 59.9 58.8 Regional AllegiantAir 0.0 0.1 03 0.9 American Eagle 6.0 13 0.0 0.0 Harmony 0.0 0.5 0.8 0,4 Horizon 2.1 2.8 2.8 4.7 Miami Air 0.0 0.0 0.0 0.1 MN Airlines(Sun Country) 0.5 0.5 1.0 1.3 SkyWest/Di,Conn 4A 6.5 42 4,9 United Express 18.0 17.5 20.6 193 US Airways(Mesa) 8.5 9.4 10.4 9,6 Total Regional 395 38.6 40.1 41,2 All Airlines 100.0% 100.0% 100.0% 100.0% Source: Palm Springs International Airport. 19 000022 Passenger Facility Charges Table No.4 shows passenger enplaneartents on a fiscal year basis,with corresponding PFC Revenues. TABLE NO.4 PALM SPRINGS INTERNATIONAL AIRPORT HISTORICAL PFC REVENUES Fiscal Years Ending.Iune 30 Fiscal Enplaned °/. PFC PFC Year Passengers Eligible(I' Revenues 1993 427,170 69.7% S 870,509 1994 474,859 92.9 1,287,524 1995 469,662 83.8 1,149,224 1996 543,951 91.2 1,448,382 1997 560,747 932 1,527,494 1998 613,079 86.5 1,554,740 1999 625,322 86.3 1,600,034 2000 654,777 88.1 1,651,957 2001 629,453 88.7 1,631,503 2002 534,038 82.3 1,704,368«' 2003 592,300 81.4 2,131,451 2004 660,370 88.2 2,574,521 2005 705,661 86.1 2,684,312 2006 740,079 89.7 2,906,554 2007 798,088 87.8 3,068,865 n) Certain passengers are not required to pay PFCs. See "SOURUS 01" PAYMENT FOR THE BONUS—The PFC Program." t'' The per passenger PFC Charge increased on.January 1,2002 from$3.00 to 5450. Source: Palm Springs International Airport. 20 0009S3 Historical Operating Results The following Table Nos. 5 and 6 summarize net assets and operating revenues, operating expenses and net revenues of the Airport for the five Fiscal Years 2002/03 through 2006/07, prepared by the City on the basis of its audited financial statements. The audited financial statements of the City, including the results of the Airport 2nierprise, for the Fiscal Year ended June 30, 2007 are attached hereto as "APPENDIX D" and should be read in their entirety. Except for the PVC Revenues pledged on a subordinate basis, no other revenues or assets of the City or the Airport are pledged to payment of the Bonds. TABLE NO.5 CITY OF PALM SPRINGS AIRPORT ENTERPRISE FUND STATEMENT OF NET ASSETS As of June 30 2003 2004 2005 2006 2007 Assets Curran assets Cash and Illvesme11ts 4 4,738,539 5 9,472,417 $ 9,G37,307 $ 9,422.515 $ 12,023,515 Receivables Accounts 577.545 758,871 896,660 826,461 1,377,439 Accrued interest 26,379 32,138 74,456 93,514 123.512 sue From oilier govcnimcllts __ 137n,508 447,008 425.757 277 614 I otal current ms'ets 6712971 107104;a _I_1-134175 10,610,104 13,524,466 Noncurrent assets Resumed assets Cash and invcsnncnrs wgll fiscal agents 4010389 4,010,19 4,043.319 3 330237 1906060 Net propenN,plant and equipment 81 626 975 97 196 n39 J6 751 488 86972,865 97.731,737 ether acactss l lnamortimd dcbnssuancc cost 781,95 744,191 706,531 431 305 411 2R0 Total other met, 781 850 7,14 191 706 i31 431 305 ��I 1 2R0 I oral noncurrent assets 85 637 364 91 396 233 90 794 fr07 90,303,102 101,137,797 ToSal assets L93132185 $107,850.858 $10?535,513 $101344511 $11.5073 W, (Continued on next page) 21 (Continued from previous page) 2003 2004 200S 2006 2007 Liabilities and NCI ASSctS 1.labihues cumcIll linhil Rlcs Accounts payable 4 1,058,195 S 529,505 S 481,065 S 495,521 S 691,377 Accrued wages payable 80,510 111,436 121,149 138,101 146,760 Accrued interest payable 90S,916 898,916 866,556 584,418 792,104 Compensated absences - - 414,527 251,800 311.019 Bonds payable-current portion RO(Lnon R�„j1�0 8R5000 77n,09,f --795(Ion Total current liabilities 2,847,521 2,369,757 1,768,197 2,239.940 2.7336,260 Lang-term liablllcles Compensated nb5ences payable 542.534 521.02E 306,135 296,406 31 1 020 Advance from other funds 14R,485 - - Bonds payable-long-term potion 31 739 793 30 916 902 10 049 RID 29 343 602 27 931 052 Trnl long-term liabilities 32,430.812 31,437,930 30,354,945 26.640,008 28,242.072 Total IIabllInes $15179 333 S 33 907 597 S 33 19.3 242 S 30 R79 Raft 5 10979 332 Net aa5cta Invested in capital assets,net of related debt 53,879,421 60,383,622 60,567,528 61,620,805 68,505,685 Reserved for debt service - - - - 3,525236 Unrestricted 3,974,431 8,659,649 8,844,743 8,843,858 12,064 290 Total nct assets S 57,853.852 S 59,043271 S 69,412271 5 70464,663 S-8d-095?ll Ton]liabilities and net assets 593.132_I%5 SI(7.N50.%58 SID2535.513 $IDI.344.511 $115(173.543 Source: City of Palm Springs Financial Statements. 22 000035 TABLE NO.6 CITY OF PALM SPRINGS AIRPORT ENTERPRISE FUND STATEMWO-OF REVENUES,EXPENSES AND CHANGES IN FUND NET ASSETS For the year ended June 30 2003 2004 2005 2006 2007 Operating revenues. Chargc for sclvl= Rcmals S 8,120,224 $ 9.822.401 S 8,730,453 S 9,171,047 t l l,311,123 Landing fees 1,500,010 1 535,792 1,571,063 1,580,163 1,744,493 Concessions 46M99 502015 339961 498,180 589,547 Passenger facility charge 2,131,451 2,574,521 2,694,312 2,906,554 3,068,865 Miscellaneous 566354 _56y11019 811,974 61I i12 I394.399 Total operating revenues -,1,77R 638638 14.003,818 14 337 713 14 757 256 _18,098,427 Opel aung e%penses Personnel services 4 5I9.351 5,609,568 6,125,806 6,077,441 6,276.516 Material and Supplies 175,299 180,457 138,012 190,651 19(1.759 Hear,light and power 901,003 1,051299 1,269,80, 1,443,564 1 721 980 Other charges and services 3,249,333 2929936 208,940 2,862,067 3,707 OfiO AdmiNS[ratloll 719,371 778,158 835,317 893,900 963,378 Dcpreeiatioll 5,631,451 6049637, 6843�36 7,139.709 7264 R20 Total operating e%penses laaQ4799 16.501,050 IR 090111 IR 60fi 732 _20,020,5i3 Operating lass (2,316.160 124972021 LLZL1491j (3,849,476) f1,922,0R11 NOnoperatmg revenues(expenses) Investment income 345,705 235,872 389,427 401,302 685,905 Interest expense 0 S92'329) (1,852,300) (1,814,910) (1,547,(,59) (1,611.025) Gain(loss)on sale of assets - 5,843,000 - - - Total llonopeiaungievemieS(cspenses) (1,546,924) 4216572. �J 3 (1,146.337) (925,1201 Income(loss)before contributions and transfers (3,862,984) 1,729,370 (5,167,794) (4,995,813) (2,847,206) '1'ranslers in - 191913 - - Capital contributions Capital grants 6,696,737 9,152,771 5,536,794 6,049,205 - Assets 9anlrlbuled from other funds 123 L(l - - 16 477 754 Change in net assets 2.833,753 11 789,419 369 000 1,052'392 13,630,548 Net asscLs at hcginnmg of year 55,020,099 57 933 R52 69043171 fi9412,271 70,464,6G3 Net assets at end ofyeal SSZ.SSz8.52 $69-043-271 $69.412,271. �7_064-G-U F.8_L09�2ll Source: City of Palm Springs financial Statements. 23 000026 Management's Discussion of Financial Results Fiscal Year 2003. Enplanements in 2003 increased by 10.9%, to approximately 592,000. During the same period, operating revenue increased 8%, while operating expenses increased 10%. The largest increase was in personnel costs, reflecting a significant increase in funding costs relating to the City's retirement system. The ratio of net operating revenues, excluding PFC Revenues, to debt service on the GAR Bonds dropped to .81 times, but the total of combined net operating income and PFC Revenues was $3.5 million,sufficient to pay all the Airport's debt service obligations(S2,608,461). Fiscal Year 2004. Enplanements in 2004 increased by 11.5%, to approximately 660,000. Operating revenue increased 7%, while operating expenses again increased by 10%. The largest increase again was in personnel costs, reflecting another 87% increase in funding costs relating to the City's retirement system. Operating expenses were 90% of operating revenue for the fiscal year. Security screening checkpoint enhancements required additional capital expenditures of S12 million. The Airport sold some of the surplus property that it owned and had been leasing. The net proceeds of the land sale were $5,843,000, but the sale of the land resulted in a reduction in lease revenue (included in operating- revenue)of approximately S400,000 annually. Due to the one-time inclusion of the land sale in operating revenue,the ratio of net operating revenues, excluding PFC Revenues,to debt service on the GAR Bonds was well in excess of 1.00 times. The total combined net operating income and PFC Revenues, excluding the land sale,were S1785 million, sufficient to pay all the Airport's debt service obligations (S2,612,231). In order to remedy the continuing non-compliance problem with the GAR Bonds Rate Covenant, the Airport determined to refund the 1992 GAR Bonds with bonds secured solely by PFCs- The Airport applied to the FAA for approval in the fall of 2004, and FAA approval was received in August 2005. Fiscal Year 2005. Enplanements in 2005 increased by 6.9%,to approximately 706,000- During the same period, operating revenue increased 2% and operating expenses increased by 8%. Net operating income was $639,000, excluding S2,684,000 in PFC Revenues. As a result, operating expenses as a percent of operating revenue rose to 96%. While landing fees, terminal rents and concession income increased an average of 50/a, as discussed above, the Airport lost $400,000 in annual lease income as a result of the above-described sale of property. The Airport implemented a new loading bridge foe in 2004/05 to partially offset the lost lease income. This provided$185,000 in additional operating income. The largest increases in operating expenses resulted from a 47% increase in Airport security-related overhead, and further increases in City retirement funding costs. The ratio of net operating income, excluding PFC Revenues, to GAR Bonds debt service fell to .38 limes. Combined net operating income and PFC Revenues, however, was S33 million, sufficient to pay all tile Airport's debt service obligations of$2.6 million. (As a result of the refunding of the 1992 GAR Bonds in 2006 described below,the City was able to comply with the Rate Covenant in subsequent years)- Fiscal Year 2006. Lnplanemcnts in Fiscal Year 2006 increased by 4.9%, to approximately 740,000. During the same period, operating revenue increased 1.7% and operating expenses increased by 2%. Not operating income was S383,000, excluding interest income and $2,906,000 in PFC Revenues, which was the lowest level for net operating income since 1993. As a result, operating expenses as a percent of operating revenue rose to 97%. The City refunded the 1992 GAR Bonds, and, subsequently, only the 1998 GAR Bonds were subject to the Rate Covenant. The ratio of net operating income (excluding PFC Revenues, but including subordinate obligations and operating fund interest income permitted by the GAR Bonds indenture), to 1998 GAR Bonds debt service was 1.67 times. PFC Revenues alone were sufficient to pay all the Airport's debt service obligarions of$2.6 million. 24 0000S7 Fiscal Year 2007. Cnplanements in fiscal Year 2007 increased by 7.8%, to approximately 798,000. During the same period, operating revenue increased 21.8% and operating expenses increased by 11%. The largest increase in operating revenues related to increase rental car revenues. The largest increases in operating expenses resulted from a _% increase in . Net operating income was $1,700,000,excluding interest income, $3,089,000 in PFC Revenues and$596,000 of CFC Revenues. As a result, operating expenses as a percent of operating revenue fell to 88%. The ratio Of net operating income (excluding PFC Revenues and CPC Revenues, but including subordinate obligations and operating fund interest income permitted by the GAR Bonds indenture), to 1998 OAR Bonds debt service was 3.5 times. PFC Revenues alone were sufficient to pay all the Airport's debt service obligations of$2.4 million. As of June 30, 2007, there were approximately $515,000 of Remaining Revenues to apply to the July I, 2008 special redemption of 2006 PFC Bonds. Fiscal Year 2008. Year to date, through February 29, 2008, enplanements have increased 1.8% over the same eight months ending February 28, 2007. Three months during this same period experienced declines in enplanements compared to the prior year(September 2007, October 2007 and January 2008). The Airport Consultant estimates that for the Fiscal Year 2008, enplanements will increase 1.6°/a overall- The Airport's revenues were budgeted to increase 7% in Fiscal Year 2008, and expenditures were budgeted t0 increase 11°/n. The ratio of net Operating income (excluding PFC Revenues and CFC Revenues, but including subordinate obligations and operating fund interest income permitted by the GAR Bonds indenture)to 1998 GAR Bonds debt service was budgeted to be 1.5 times. Outstanding Debt The 1998 PFC Bonds, secured by a first lien on the PFC Revenues, will remain outstanding in the principal amount of S10,395,000 and the 2006 PFC Bonds, secured by a parity lien on PFC Revenues with the Bonds, will remain outstanding in the principal amount of SI 1,305,000 after a S500,000 special redemption on July 1, 2008 font Remaining Revenues attributable to PFC receipts through June 30, 2007. The Airport has also entered into a pledge agreement to make an annual contribution of$115,000 to the City's Assessment District No. 155, through September 2, 2009, payable from net revenues of the Airport. Additional Bonds The City may issue or incur additional indebtedness or other obligations of the City (including leases and installment sale agreements) and secured by a pledge of and lien on PFC Revenues equally and ratably with the 2006 PFC Bonds and the Bonds ("Parity Obligations") for the purpose of refinancing the 1998 PPC Bonds,the 2006 PFC Bonds or the Bonds, in the event that the following conditions are met: 0) The City is not in default under The terms of the Indenture. 00 PFC Revenues, as shown by the books of the City for the latest Fiscal Year or any more recent twelve (12) month period selected by the City ending not more than 60 days prior to the adoption of the resolution pursuant to which instrument such Parity Obligations are issued or incurred, as shown by the books of the City, shall have amounted to at least 1.25 times Maximum Aggregate Annual Debt Service of the 1998 PFC Bonds, the 2006 PFC Bonds, the Bonds and the Parity Obligations immediately subsequent to the incurring of such additional obligations. (iii) A reserve account shall be funded or a Qualified Bond Reserve Account Credit Instrument shall be established for such Parity Obligations, with cash or Permitted Investment,%, which is at least equal to the least of the maximum annual payments to be made with respect to such Parity Obligations or 125% of the average annual payments to be made with respect to such Parity Obligations or 10%ofthe principal amount of such Parity Obligations. 25 MOSS (iv) The total remaining amount of PFCs available for collection is at least equal to 100%of total debt service on the 1998 PFC Bonds, the 2006 PFC Bonds, the Bonds and all Parity Obligations, including the Parity Obligations being issued. (v) The Parity Obligations shall be redeemed pro-rata with the Bonds and the 2006 PFC Bonds from Remaining Revenues. The City cannot issue or incur additional indebtedness or other obligations secured by a pledge of or lien on PFC Revenues senior to the Bonds and the 2006 PFC Bonds. Cumulative Cap Pursuant to the installment sale agreement relating to the 1998 PFC Bonds, any PFC Revenues received annually in excess of a predetermined cumulative amount ("Cumulative Cap") of PFC Revenues will be used first to redeem the 1998 PFC Bonds in advance of their stated maturity. The amount in excess of thu Cumulative Cap is determined on an annual basis. Only after all the 1998 PFC Bonds have been paid or redeemed will any PFC Revenues in excess of the Annual Cumulative Cap be available on an annual basis either(a)to pay regularly scheduled principal and interest on the Bonds or(b)to redeem the Bonds and 2006 PFC Bonds or in certain cases, Parity Obligations, in advance of their scheduled maturity. However, if there are PFC Revenues remaining under the Annual Cumulative Cap limit after paying regularly scheduled debt service on the Bonds, the 1998 PFC Bonds and the 2006 PFC Bonds (the "Remaining Revenues"), such Remaining Revenues will be used to redeem the Bonds and the 2006 PFC Bonds maturing July 1, 2028, pro-rats, or in certain cases, Parity Obligations. As of June 30, 2007, the City had received a total of S27,791,437 of PFC Revenues. Table No. 7 below shows the calculation of the Cumulative Cap and Remaining Revenues assuming no growth in enplanements or PFC Revenues above the 2008 estimated level. Table No. 9 below shows the calculation of the Cumulative Cap and Remaining Revenues based on the growth in unplancments and PFC Revenues as forecasted by the Airport Consultant. If the 1998 PFC Bonds are refunded prior to maturity, the Annual Cumulative Cap calculation will be eliminated and, correspondingly, Remaining Revenues could increase and early redemption of Bonds and 2006 PFC Bonds could occur earlier or in a greater amount that projected herein. 26 ODOQS9 TABLE NO-7 PALM SPRINGS INTERNATIONAL AIRPORT PROJECTED PFC REVENUES USING 2008 ESTIMATED ENPLANEMENTS Fiscal Years Ending June 30 Annual PFC Annual Revenue Available Cumulative Fiscal Enplaned PFC Cumulative PFC Cumulative Linder Remaining Year Pamenecrz fU Rcvcnu"s 22 Revenues Can Cumulative Cap Revenues 2009 810,749 S3,071,685 S30.863,122 531.300,000 $3,071.685 2009 810,749 3,071.685 33,93,006 33,950.000 3,071,685 $ 636,685 2010 810,749 3,071,685 37.006,491 36,600,000 2,650,000 851,685 2011 810,749 3,071,685 40.078.176 39.250.000 2.650,000 1,089,042 2012 810,749 3,071.685 43,149,861 41,900.000 2.650,000 1,349,591 2013 810,749 3,071,685 46,221,545 44,550,000 2,650.000 1,633,3N 2014 810,749 3,071,685 49,293,230 47,200,000 2,650,000 1,940,269 2015 810,749 3,071,685 52,364,915 49,950,000 2,650,000 2.270.396 2016 810,749 1071,685 55,436,600 52,500,000 2,650,000 2,623,717 2017 810,749 3.071.685 59,508,284 55,150,000 2,650,000 3.000.230 2018 810,749 3,071,685 61.579.969 57,800,000 2,650,000 3,399,935 2019 810.749 3,071,685 64.651.654 60.450,000 2,650,000 3.822.834 2020 810.749 3,071,685 67,723,339 63,100.000 2,650,000 4,268,925 2021 810,749 3,071.685 70,795,023 65,750.000 2,650,000 4,738,208 2022'3i 810,749 3.071.685 73,866,708 68-400,000 3,071,695 6,234.893 2023 810,749 3.071,685 76.938,393 69,850,000 3,071,685 7,731.578 2024 810.749 3,071,685 80.010.078 71,300,000 3,071,685 9.228,262 2025 810.749 3,071,685 83.081.762 72,750.000 3,071,685 10,724,947 2026 810.749 3,071,685 86,153,447 74,200.000 3,071,685 12.221.632 2027 810,749 2,261,553 88,415,000 75.650,000 2,261,553 12,908,185 2028 810,749 - - 77,100,000 - Estimated 2008 enplanements. i'I Assumes 86.5%of passengers pay PFCs,based on a 10 year average. i31 Assumes that all 1998 PFC Bonds will be redeemed by July 1, 2021 based on amounts received in excess of Cumulative Cap. However, if not all 1998 PFC Bonds are redeemed prior to 2022, the annual PFC Revenue available under the Cumulative Cap will only be 51,450,000 until the 1998 PFC Bonds are fully redeemed, 27 . . 000109 Projected Activity and Debt Service Coverage Attached as "APPCNDIX C" is "Palm Sprints International Airport Market Study and Traffic Forecasts," dated March 30, 2006 and"Palm Springs International Airport Market Analysis Update;' dated March 31, 2008 (collectively, the "Airport Consultant's Report") and prepared by SH&E, Inc., Cambridge, Massachusetts, (the "Airport Consultant"). The City is including the Airport Consultant's Report in reliance on the expertise of the Airport Consultant. The Airport Consultant's Report contains forward-looking statements based on a number of assumptions. The assumptions used reflect the best information currently available to the City and reliance on the knowledge and experience of the Airport Consultant. The assumptions underlying the Airport Consultant's Report, however, may not be realized, and the actual results of the operations of the Airport may vary substantially from those forecast in the Airport Consultant's Report. Reference is made to "CERTAIN BONDHOLDERS' RISKS" for a discussion of certain regulatory, economic and other factors that may adversely affect the achievement of the operations of the Airport as forecasted. In the opinion of management of the Airport, the factors that may have a material adverse effect on operations at the Airport include(1) a general national economic decline, reducing cxpendilures for discretionary air travel for vacations and conventions, (2) the departure from operations at the Airport by one or more airlines currently accounting for a significant percentage of passengers,(3)the bankruptcy of one or more airlines serving the Airport, (4) high fuel costs, (5) additional terrorist attacks or similar events and (6) further increases in the costs and inconveniences created by required security measures. The Airport Consultant's Report should be read in its entirety, and all references to and excerpts from the Airport Consultant's Report should be analyzed in light of the foregoing statements. The information in the following tables is taken from the Airport Consultant's Report. The Airport Consultant has projected enplanement levels using a"Most Likely Case'scenario,a"Low Case'scenario and a"High Case"scenario. The Airport Consultant's Most Likely Case scenario projects that enplanements will grow at 1.6% annually in 2008, 4.1% in 2009, and 42% in 2010, with growth rates Of approximately 3.4% annually thereafter. Table No. 8 shows Most Likely Case projected passenger enplanements on a fiscal year basis. The percent of passengers required to pay PFCs is projected to be at least 86.5% (based on the average of the last 10 years) and PFC charges produce a net S438,after the SO.12 deduction for administrative fees. 28 UO��®T TABLE NO.8 PALM SPRINGS INTERNATIONAL AIRPORT PROJECTED EN PLAN EMENTS—MOST LIKELY CASE SCENARIO Fiscal Years Ending June 30 Fiscal Year Projected Percent End June 30 Enolanements Increase 2008 S 810,749 1.6% 2009 844,028 4.1% 2010 879,077 A 2% 2011 907,976 3.3% 2012 939,033 3.4% 2013 971,326 3,4% 2014 1,002,480 32% 2015 1,036,800 3.4% 2016 1,076,200 3.8°/ 2017 1,116,000 3.7% 2018 1,157,300 3.7% 2019 1,200,100 3.7% 2020 1,244,500 3.7% 2021 1,289,300 3.6% 2022 1,335,700 3.6% 2023 1,383,800 3,6% 2024 1,433,600 3,6% 2025 1,485,200 3,6% 2026 1,537,200 3.5% 2027 1,591,000 3.5% 2028 1,646,700 3,5% l�l See`"rHE A.I&ORl —Capital Improvement Plan"for a discussion of facilities needed to serve certain passenger levels, Source: Airport Consultant's Report, As shown in Table No. 9 below, the Airport is not expected to exceed the Annual Cumulative Cap until 2009, after which annual PFC Revenues available to pay regularly scheduled debt service on the Bonds and the 2006 PFC Bonds will be limited to the amounts under the Annual Cumulative Cap. Annual PFC Revenues received above the Annual Cumulative Cap will be used for the early redemption of the 1998 PFC Bonds, unless or until the 1998 PFC Bonds are refunded. Receipt of projected PFC RCVBAUC5 in the amounts and at the times projected by the Airport Consultant depends on the realization of certain assumptions relating to an,traffic demand at the Airport. The City believes the assumptions upon which the projections are based are reasonable; however, some assumptions may not materialize and unanticipated events and circumstances may occur(see "CERTAIN BONDHOLDERS'RISKS")- To the extent that the assumptions are not actually realized, the City's ability to timely pay principal of and interest on the Bonds may be adversely affected. 29 000162 TABLE NO.9 PALM SPRINGS INTERNATIONAL AIRPORT PRO.IECTFI) PFC REVENUES AND BOND REDEMPTION MOST LIKELY CASE SCENARIO 4vailable Amnunts Annual Cumulative Itnder 1998 PFC 7006 PFC 2008 PFC above 1998 PFC 2006/2008 Fiscal PFC PFC Cumulative Cumulative Bonds Debt Bond.Debt Bonds Debt Cumulative Bonds Remaining PFC Bonds Ycar R_nnlanements Revenues Revenues Can C.-M Service service"' service 17� Redeemed Revenues Redeemed 2008 810,749 53,071.685 $30,863,122 $31,300,000 $ 2009 844,029 3.197,769 34,060,891 33,950,000 110.891 S 105,000 2010 879,077 3,330.559 37,391,450 36,600,000 680,559 660,000 2011 907,976 3.440.049 40,831,498 39,250,000 790,049 765.000 2012 939,033 3,557,714 44,389,213 41,900,000 907,714 880,000 2013 971,326 3,680.063 48,069,275 44,550,000 1,030,063 1,000.000 2014 1,002,480 3,798.096 51.867.371 47,200,000 1.149,096 1,110,000 2015 1,036,800 3,928,124 55.795.496 49,850,000 1,279,124 1,240,000 2016 1,076,200 4,077,399 59.872,895 52,500,000 1,427,399 1,385,000 2017 1,116,000 4,228.189 64.101.084 01 _ _ 2018 1,157,300 4,384,663 68,485.746 is 2019 1200,100 4,546.819 73,032.565 m 2020 1,244,500 4,715,037 77,747,602 "1 2021 1,289,300 4,884,771 82,632.373 '4' _ 2022 1,335.700 5.060,567 87,692,940 i4i 2023 1383.800 722.060 88,415,000 (4) _ - ni As projected,after redemption in advance of scheduled maturity from amounts in excess of the Cumulative Cap. (21 As projected, after redemption in advance of scheduled marunry from Remaining Revenues, on a pro-rata basis. (See "Early Redemption Risk; Limitation on Receipt of PFC Revenues." Used to redeem 1998 PFC Bonds. c4) As projected,the 1999 PFC Bonds would be redeemed in full in 2017,and the Cumulative Cap limitation would no longer be applicable. Source: Airport Consultant and Financial Advisor. C O h� CJ 30 CERTAIN BONDHOLDERS' RISKS The purchase of the Bands involver inve r[nzent risk, ff a risk factor materialises to a sufficient degree, it could delay or prevent payment of principal of and/or interest on the Bonds. Such risk factors include, but are not limited to, the following mauers and should he considered, along with other lt?lbrinarion in this Official Statement, by potential investors. Limitations of PFC Revenues; Subordinate Status The Bonds are special obligations of the City payable from PFC Revenues of the Airport on a parity with the 2006 PFC Bonds. No other revenues of the Airport or the City are pledged to such payment. Furthermore, the pledge of PFC Revenues to the Bonds is subordinate to a prior pledge to pay the outstanding 1998 PFC Bonds. Thus, PFC Revenues will be available to pay the Bonds and the 2006 PFC Bonds only to the extent not needed to pay debt service on the 1998 PFC Bonds. Furthermore, PFC Revenues may be used both to pay other indebtedness and to redeem the 1998 PFC Bonds. See below "Required Refinancing" and "Carly Redemption Risk; Limitation on Receipt of PFC Revenues." In the event of a shortfall in PFC Revenues, the General Fund of the City is not liable for payment of the Bonds and the City is not obligated to appropriate funds for the payment of the Bonds. Neither the full faith and credit nor the taxing power of the City is pledged to the payment of the Bonds. No representation or assurance can be given that PFC Revenues will be generated in amounts sufficient to pay the Bonds when due. Collection of PFC Revenues As described below in "Reduced Authority to Impose the Passenger Facility Charge" and "Carly Redemption Risk; Limitation on Receipt of PFC Revenues,"the City's ability to collect PFC Revenues is limited and may be subject to reduction, leading to a special redemption of the Bonds or default on the Bonds(if the refunding bonds can't be issued). Airport Security In the aftennath of September 11, 2001, the FAA mandated stringent new safety and security requirements, which have been implemented by the City and the airlines serving the Airport. In addition, Congress passed the Aviation and Transportation Security Act (the "ATSA"), which imposed additional safety and security measures. Security functions at the Airport related to passenger and baggage screening have been assumed by the Transportation Security Administration ('TSA"), a part of the U.S. Department of Homeland Security, established by the ATSA. The City is still responsible for the overall security of the Airport, which is overseen by the TSA. ATSA mandated numerous additional, unfunded security requirements. Among other things, the ATSA required that(i)as of January 18,2002, all checked baggage be screened and that by December 31, 2002 explosive detection screening be conducted on all checked baggage; (ii) all individuals, goods, property, vehicles and other equipment entering secured areas of the airports be screened; (iii) security screeners be federal employees, United States citizens and satisfy other specified requirements; and (iv) that vehicles be parked at least 300 feet from airport terminals. The Airport has installed InVision CTX 5500 explosive detection baggage screening machines to provide for 100%checked baggage screening as mandated by the Aviation Act. To date, a total of three explosive detection baggage screening machines have been installed at the Airport. TSA paid the cost of acquisition and installation of the three machines, approximately $3 million. Necessary infrastructure improvements to the Airport at a cost of$1 million were paid for by the City with no FAA or TSA reimbursement. 31 000104 In addition to the aforementioned security requirements resulting from the ATSA and subsequent legislation, the TSA has issued additional unfunded mandates by way of TSA security directives. These include: (i) transmittal to the TSA of personal information on all employees holding an airport-issued identification badge for the performance of Security Threat Assessment ("STA") and retrieval of STA results prior to issuing badges and other forms of identification, (H) performance of inspections of all vendors and vendors products entering the sterile areas of the airport and (iii) reduction of the number of airport employees authorized to escort visitors in the secured areas. Thus far,the Airport has been able to meet these requirements without Significant Financial or Operational impact. However, the Airport experts additional unfunded security directives that may have a greater financial effect. These include controlling access at the passenger screening exit lanes, which is currently a function of the TSA, and employee screening. The Airport cannot determine the costs that will be imposed by these mandates. The Airlines The Airport's ability to generate PFC Revenues will be affected by the ability of the air carriers to meet their respective obligations under the Airport Use Agreements, see below "The Airline Use Agreements-- Certain airlines (or their respective parent corporations) are subject to the information reporting requirements of the Securities Exchange Act of 1934, as amended, and, in accordance therewith, certain information, including financial information, concerning such domestic airlines or their parent corporations, is disclosed in certain reports and statement filed with the Securities Exchange Commission (the"SEC"). Such reports and statements can be inspected at the public reference facilities maintained by the SEC at Room 1024, 450 Fifth Street, N.W., Washington, D.C. 20549; Room 1242 Everett McKinley Dirksen Building, 219 South Dearborn Street, Chicago, Illinois 60604; and Room 1029, Jacob K. Javits Federal Building, 26 Federal Plaza, New York, New York 10278; and at the office of the New York Stock Exchange, Inc., 20 Broad Street, New York, New York 10005. Copies of such material can be obtained from the Public Reference Section of the SEC at 450 Fifth Street, N.W., Washington, D.C. 20549, at prescribed areas. In addition, the principal domestic airlines serving the Airport file periodic reports of financial and operating statistics with the United States Department of Transportation. Such reports can be inspected at the following location: Office of Aviation Information Management, Data Requirements and Public Reports Division, Research and Special Programs Administration, Department of Transportation, Room 4201, 400 Seventh Street, S.W., Washington, D.C. 20590, and copies of such reports can be obtained from the Department of Transportation at prescribed rates. Neither the City, the Financial Advisor, the Disclosure Counsel nor the Underwriter makes any representations as to the accuracy or adequacy of any such information with respect to any airlines. No airline serving the Airport is obligated to provide any payment of the Bonds. The obligations of the airlines using the Airport to make certain payments to the City are governed by the Airline Use Agreements. All Airline Use Agreements will terminate on June 30,2014, unless otherwise extended,and provide certain limits on the obligation of the airlines to make payments for use of the Airport. See below "The Airline Use Agreements." General Factors Affecting the Airline Industry There can be no assurance that the Airport will maintain in the future airline service volumes comparable to past years. The financial results of the air transportation industry has encountered substantial volatility since deregulation in 1978- The financial strength and stability of airlines serving the Airport arc a key determinant of future airline traffic. The number of enplanements is the most significant factor in determining PFC Revenues. Future traffic at the Airport is sensitive to a variety of factors, including(1) economic conditions, (2) the growth in the population and economy of the air trade area, (3) national and international economic conditions, (4) airline economics and air fares, (5) the availability and price of aviation fuel, (6) interest rates, (7) airline service and route networks, (8) the capacity of the air traffic control system, (9) the capacity of the airportlairways system, (10) the regulatory environment, (1I) acts of terrorism and accidents involving commercial aircraft, (12) future increases in the costs and 32 000165 inconveniences created by new security measures required by regulatory authority, and (13) the bankruptcy of one or more airlines serving the Airport. In addition to the impacts of September 11, 2001 causing slow or negative traffic growth in many areas, increased competition among air carriers, consolidation and mergers among airlines, airline bankruptcies, increased fuel, labor, equipment and other costs, and increases in the requirements for and the cost of debt capital have combined recently to adversely affect the airlines. Federal Legislation. In 2003, Congress passed the four-year, S60 billion Federal Aviation Administration reauthorization legislation, VISION-100 Century of Aviation Reauthorization Act (Public Law 108-176) (the "Vision 100 Act"). The legislation included record funding authorization for the Airport Improvement Program ("AIP")through Fiscal Year 2007, increasing annual funding from $3.4 billion to $3.7 billion by Fiscal Year 2007 and maintaining the budget protections that make it difficult for Congress to appropriate less than full funding for the AIP. The AIP provides federal grants to airports for airport development and planning, including planning and construction of runways, taxiways, or other airport facilities, and is a major source of airport capital development funding. The Vision-100 Act did not alter the PFC cap,keeping it at$4.50 per enplaned passenger. Proposed FAA Legislation. Following Congress's rejection of the Bush Administration's FAA reauthorization proposal entitled "Next Generation Air Transportation Financing Reform Act of 2007" ("NextGen Act"), both the House and Senate FAA reauthorization vehicles were introduced by May of 2007. H.R. 2881 was passed by the full House of Representatives in September 2007. The House legislation raises the PFC cap to $7.00 per enplaned passenger from the current $4.50 per enplaned passenger. it also authorizes funding for AIP at$3.8 billion in the first year of the four year authorization and raises this level by 5100 million each subsequent year. Unlike the Administration's proposal of a hybrid financing system that included cosrbased user fees for turbine-powered aircraft,the House version includes no new user fees. For General Aviation ("GA"), the bill increases the GA jet fuel tax from 21.8 cents to 30.7 cents per Gallon and increases the GA aas tax from 19.3 cents to 24.1 cents per gallon. The Administration's proposal included a GA fuel tax increase to 70 cents per gallon. The 1-louse bill also contains labor language concerning arbitrage rights for Air Traffic Controllers, which has raised a Presidential veto threat. The Senate version of the FAA reauthorization, S. 1300, has no PFC cap increases, maintaining the current 54.50 per passenger cap. It has the same AIP funding authorization provisions as the House version,but increases the GAjet fuel tax to 49 cents per gallon and keeps the GA gas tax at 193 cents per Mallon. The Senate bill phases out the 43 cents per gallon commercial jet fuel tax. S. 1300 has been reported out of the Commerce Committee but as of early 2008 has not been scheduled for floor time. With the expiration of the current authorization on September 30, 2007, Congress had passed a short-term extension of FAA's contract authority enablinM it to distribute formula and entitlement grants from the AIP. The extension expired in late 2007 and was not extended when Congress adjourned in December, 2007. As of February, 2008, Congress has yet to extend FAA's contract authority or approve reauthorization legislation. Congress did pass an omnibus spending bill for FY 2008 that included funding for FAA operations and administration, as well as $3,515 billion for the AIP. Without contract authority provisions, airports nationwide are unable to access the At?funds. Palm Springs has applied for approximately $13 million in entitlement and discretionary AIP grants. National Economic Condition. Historically, airline passenger traffic nationwide and at the Airport has fluctuated with the state of the United States economy and real disposable income levels. Thus, a downturn in the economy and/or a decline in real disposable income will usually result in a decline in airline passenger traffic. Airline Economics and Air Fame . Air fares have an important effect on airline passenger traffic demand, particularly on price-sensitive "discretionary" travel. Air fares are influenced by airline competition and 33 oao1Gs operating economics, which arc, in turn, influenced by fuel, labor and other operating costs; debt burdens; passenger demand; yield management and capacity; market presence;and service levels. Competition among the airlines Since the deregulation has led to downward pressures on labor and other operating costs, fare discounting in certain markets and more sophisticated techniques of matching passenger demand to available aircraft seat capacity, resulting in generally lower air fares and corresponding increases in passenger volumes in certain areas. In markets where there is elTectivc competition among airlines, air fare competition tends to stimulate airline traffic demand, but leads to substantial volatility in the air transportation industry. Since the mid-1980's, and again after September 11, 2001, a series of airline mergers, takeovers and bankruptcies have consolidated the airline industry. As a result of this consolidation, competition in certain markets has decreased. To the extent that such decreased competition leads to higher fares, airline traffic demand tends to be reduced, particularly with those flying for discretionary purposes. While airlines will, in general, attempt to increase fares to improve profitability, fare competition is likely to continue in those markets where there is effective competition among airlines whether through direct service or through alternative hub-cities. Bankruptcy of any airline serving the Airport may adversely affect the Airport's ability to collect fees or to enforce its provisions of the Airline Use Agreements. Effect of Bankrup[ciea on PFC Collecliona. Pursuant to the Aviation Safety and Capacity Expansion Act of 1990 (Public Law 101-508) and the Aviation Investment and Reform Act for the 21" Century (Public Law 106-181) (collectively, the "PFC Enabling Acts"), PFCs colleted by the airlines constitute a trust Fund held for the benef cial interest of the "eligible agency" (the airport) imposing the PFC, except for any handling fee or retention of interest collected on unremitted proceeds. In addition, federal regulations require airlines to account for PFC collections separately and to disclose the existence and amount of fiords regarded as trust fiords for financial statement reporting requirements. The airlines, however, are permitted to commingle PFC collections with other revenues and also are entitled to retain interest earned on PFC collections until such PFC collections are remitted to the airports. If an airline is in liquidation or bankruptcy proceedings, however, it is prohibited from commingling PFC collections with other revenues. The airlines are statutorily prohibited from granting a security interest in PFC collections to a third party. The Vision 100 Century of Aviation Reauthorization Act required an airline that files for bankruptcy protection, or that has an involuntary bankruptcy proceeding commenced against it, to segregate PFC revenue in a separate account for the benefit of the eligible agencies entitled to such revenue. Prior to the amendment of the PFC Enabling Acts that mandated PFCs collected by the airlines to constitute a trust fund and prior to the passage of the Vision 100 Act, at least one bankruptcy court had indicated that PFC revenues held by an airline in bankruptcy would not be treated as a trust fund and would instead be subject to the general claims of such air carrier's unsecured creditors. In connection with another bankruptcy proceeding after the PFC Enabling Acts and prior to the passage of the Vision 100 Act, a different bankruptcy court entered a stipulated order establishing that PFCs be set aside in a trust fund for the benefit of various airports. On February 1, 2006, the FAA issued a Notice of Proposed Rulemaking that would aniend 14 C.F.R. Part 158 to incorporate the Vision 100 Act changes into the regulations, and on May 23, 2007, the proposed rulemaking for Section 158,49 of Part 158 became final to provide for the trust fund status of PFCs as well as to provide that at lest once every day, the airline must sweep its revenue accounts to transfer PF Revenues into the PFC account. While the Vision 100 Act and the final regulation should provide some protection for creditors in connection with PFC Revenues collected by an airline in bankruptcy, no assurances can be given as to the approach bankruptcy courts will follow in the future. 34 000107 Fuel Costs. According to the ATA, fuel is the second largest cost component of airline operations, exceeded only by labor costs, and continues 10 be an important and uncertain factor of an air carrier's operating economics. There has been no shortage of aviation fuel since the "fuel crisis" of 1974, but increases in fuel prices have caused increases in airline operating costs. In recent years, some U.S. airlines have attempted to pass the higher fuel costs to consumers by increasing the fuel surcharge or increasing the price of airfares. Some of these attempts have been unsuccessful as many airlines, particularly the LCCs refused to match the increase. Significant and prolonged increases in the cost of aviation fuel would have an adverse impact on air transportation industry profitability and hamper the recovery plans and cost-cutting efforts of certain airlines. Low Cost Carriers and Low-Fares for Legacy Carriers. The airline industry has gone through a transition prompted by the proliferation of low-cost carriers ("LCCs") across the country. Published estimates indicate that LCCs accounted for about 25% of all domestic enplaned passengers flown in the United States during 2006 and, as a result, pose a competitive threat to the legacy airlines (i.e., large network, major carriers such as American, United, Delta, Continental and Northwest Airlines) whose unit costs are significantly higher. Because the LCCs can transport passengers profitably at much lower fares, the legacy carriers must match those pries or cede passengers to the LCCs. Consequently, the legacy airlines are seeking to reduce significantly their cost base, bring their capacity more in line with traveler demand, and find ways to male their operations more efficient. This process had involved some experimentation by the major airlines into the LCC concept (c.g., United Airlines with Ted Airline), as well a significant fare reduction and elimination of fare restrictions, and is resulting in major restructuring of the airline industry that has generally produced lower airfares. Airline Service and Route Networks. Under the Airline Deregulation Act of 1978, economic regulation of domestic airline service was phased out between 1978 and 1985. Subject to the availability of airport facilities, airlines are free to enter or leave air traffic markets at will. Consequently, it is uncertain which airline will serve particular origin-destination markets. Air Traffic Control System Capacity. In recent years increased demands by airlines on the air traffic control system have sometimes resulted in aircraft delays and restrictions on the number of aircraft movements, including "flow control" on movement in certain air routes between airports and "slot" restrictions on landings and takeoffs at certain busy airports. Those restrictions affect airline schedules and passenger enplanements throughout the national airport system. Further demands on the existing air traffic control system could cause additional delays and restrictions and tend to constrain airline traffic growth. Regulatory Environment. The FAA has jurisdiction over flying operations generally, including personnel, aircraftt, ground facilities and other technical matters, as well as certain environmental matters. Aircraft noise remains a significant federal and local issue which will require substantial capital investments by the air transportation industry to meet applicable standards. The Airport Noise and Capacity Act of 1990 set forth guidelines to prohibit the operations of Stage 2 airplanes with a maximum weight in excess of 75,000 pounds to or from any airport in the 48 contiguous Unilcd States and the District of Columbia after December 31, 1991. The Department of Homeland Security has broad power to promulgate security regulations that may impose substantial costs on the Airport or the airlines serving the Airport. Such regulations may in turn discourage air travel relative to other forms of travel. Acts of Terrorism. Future acts of terrorism or accidents involving commercial aircraft, as well as terror alerts broadcast by the U.S- Department of Homeland Security, could adversely affect airline passenger traffic. 35 000108 Special Factors Affecting the Airport PFC Revenues of the Airport are highly dependent upon passengers who are tourists or who are attending meetings and conventions. The volume of such passengers is sensitive to economic developments, and a significant downturn in the national economy could significantly reduce such discretionary air travel. Because of the limitations on the ability of commercial aircraft to take off in high temperatures on the runways at the Airport at their current length, the operations of the Airport may sometimes be restricted during summer months. This problem was substantially reduced by the Airport's Runway Extension Project in 1998. The Airline Use Agreements The Airport has entered into a standard form Airline Use Agreement(the "Airline Use Agreement") with all of the airlines providing substantial service to the Airport. Nun-signatory airlines are non-scheduled carriers consisting primarily of charter aircraft. The Airline Use Agreements provide for monthly payments to the Airport of Pecs, calculated annually, based on both landing weight and passenger volume, designed to cover all operating and substantial capital costs of the Airport. The fees charged to the airlines ("Obligated Airlines") include amounts for operating expenses and reserves, special capital project funds and other reserves. While the Airline Use Agreements require approval of the Obligated Airlines for certain types of capital projects, they do not require approval for other capital projects, including emergency projects and those funded (by at least 51%) with federal Airport Improvement Program("AIP")grants. The Airline Use Agreements permit recalculation of fees in certain circumstances to reflect unanticipated changes in operations, including revenue shortfalls. Management of the Airport currently believes that the Airline Use Agreements will not impose any substantial limitations on operations at the Airport in the immediate future and will permit operations as forecasted by the City. All the Airline Use Agreements, however,expire on June 30,2014, and any airline may terminate its Airline Use Agreement with 364 days notice. While the Airport expects to re-negotiate the Airline Use Agreements when they expire,there can be no assurance that the Airport will be able to continue to pass through and collect costs from the airlines under the terms substantially similar to those under the current Airline Use Agreements. In recent years the Airport has chosen not to raise airline fees to the full extent permitted by the Airline Usc Agreements. See"THE FINANCING PLAN--Plan of Finanoe." Reduced Authority to Impose the Passenger Facility Charge When the City was granted authority to impose the PFC under an Imposition and Use Approval (the"Use Approval"), the FAA had the authority to terminate the City's ability to impose the PFC as well as eligibility for AIP funds if the FAA determined (i)the City was in violation of certain provisions of Pub. L. No. 101-508, Title IX, Subtitle D of the Airport Noise and Capacity Act of 1990 relating to noise and access restrictions, (ii) the PFC was excessive, (iii) that the FAA cannot determine that PFC collections were being used for approved projects in accordance with the Imposition and Use Approval or with the Federal Act and Regulations, (iv) implementations of the PFC Project or alternative projects did not commence within the time period specified in the Federal Act and Regulations or, (v) the City was otherwise in violation of the Federal Act, the Regulations or the Use Approval. If any approval in connection with the City's authority to use the PFC Revenues for a specific project was withdrawn or terminated, the FAA could terminate the City's authority to use the PFC Revenues for that project. The City has not violated any of the conditions of the Use Approval since it was granted in 1992. On March 31, 1998, the FAA approved a Supplemental Record of Decision (the "1998 Special Agreement") that provides, as part of the informal resolution procedures contained in the Federal Act concerning suspected violations of the Federal Act and the termination of the authority to impose a PFC, that the FAA will notify the City,the Trustee and the bond insurer of the 1998 PFC Bonds (the "Affected 36 000169 Parties") of all suspected violations of the Federal Act and will specify actions necessary to correct the suspected violations. The City will have 90 days to respond in writing to the FAA and the Affected Parties. Concurrently,the FAA will instnict the Airlines to remit PFC Revenues directly to the Trustee for the 1998 PFC Bonds for deposit in the Bond Service Fund for the 1998 PFC Bonds, as a credit to Installment Payments, and will instruct the Trustee to continue to make debt service payments on the 1998 PFC Bonds using the PFC Revenues remitted directly by the Airlines. All other payments from PFC Revenues are to be made by the Trustee only at the direction of the FAA. The FAA has agreed not to issue any instructions that will delay or suspend debt service payments on the Bonds, the 2006 PFC Bonds and the 1998 PFC Bonds or other debt associated with the PFC approved project during this informal resolution process. Further, if the City's response does not satisfactorily address the suspected violations including its proposed actions to correct the suspected violations, the FAA will notify the City and the Affected Parties that the matter is still unresolved and provide another 90 day response period, and will describe why the City's response is unsatisfactory and again identify the corrective actions needed to resolve the suspected violations. The FAA will also notify the City and the Affected Parties that, lacking a satisfactory response to the notice, the FAA will withhold AIP entitlement grants. If the City's response to the second notification does not satisfactorily address the suspected violations including its proposed actions to correct the suspected violations, the FAA will notify the City and the Affected Parities of its intent to withhold current and future AIP entitlement grants in an amount equal to the PFC Revenues collected by the City on an annual basis, pending resolution of the violations. Should any of the suspected violations not be resolved over the course of this informal resolution procedure, the FAA will be able to commence termination of the City's authority to collect PFCs, subject to the provisions of the 1998 Special Agreement described below. Pursuant to the Regulations, the formal termination proceedings are authorized only if the FAA determines that efforts to achieve an informal resolution are not successful. The process is initiated upon filing a notice of proposed termination which states the basis for termination and the date for filing comments or objections. The notice is followed by a 60-day period during which time the FAA may submit further comments and take corrective action. If corrective action is not Laken in the notice, the FAA shall hold a public hearing at least 30 days after notifying the City. The FAA shall conduct a hearing and the City will be allowed 10 days after receiving the notice of the FAA's decision to advise the FAA in writing that it will complete any corrective action prescribed in the Administrator's decision within 30 days, or provide the FAA with a list of Collecting Carriers. The 1998 Special Agreement provides that, in the event that a suspected violation that has not been satisfactorily addressed in the informal resolution process or in any formal termination procedure, the FAA will not terminate the City's authority to impose a PFC. The FAA will instead reduce the total amount of the City's remaining authority to impose and use PFC Revenues to the amount necessary to pay debt service on any outstanding 1998 PFC Bonds to the earliest date on which the City can redeem such 1998 PFC Bonds, including the redemption premium (if any) on such date. At such time, the FAA will direct all PFC Revenues to be deposited in the Redemption Fund for the 1998 PFC Bonds, as a prepayment of Installment Payments related to the 1998 PFC Bonds, and used to redeem the 1998 PFC Bonds. There is no corresponding agreement with the FAA with respect to the Bonds and the provisions of the 1998 Special Agreement will terminate if the 1998 PFC Bonds are paid in full. If the informal resolution procedure is nor effective, the City's authority to collect PFC Revenues sufficient to pay the Bonds will be terminated. if this occurs, Bondholders must rely on the City to pay annual debt service or to refinance the Bonds using general airport revenues(see"Required Refinancing" below). If the City violates the provisions of the Airport Noise and Capacity Act of 1990, there are significant procedural safeguards to ensure that the City's authority to impose a PFC would not be summarily terminated. Most significantly, the City can under any circumstances prevent termination of the PFC authority by suspending the effectiveness of any noise or access restriction in question, until the legal sufficiency of the restriction, and its impact on the City's authority to impose a PFC, has been determined. 37 If the FAA determines that revenue derived from a PFC is excessive or is not being used in accordance with the Pederal Act, the FAA may offset such amounts as may be necessary to ensure compliance with the Federal Act against federal grants payable to the City under the Airport and Airway Improvement Act of 1982. Required Refinancing If the authorization to collect PFC Revenues is terminated with respect to the Bonds and the 2006 PFC Bonds as described under "Reduced Authority to Impose Passenger Facility Charge" above, the City's ability to pay any remaining principal of the Bonds and the 2006 PFC Bonds would be primarily dependent on the City's ability to either pay debt service from general revenues of the Airport or to issue and sell refunding obligations secured by general revenues of the Airport. While the City believes that it could raise rates and charges, including landing fees, of the Airport in sufficient amounts to produce adequate net revenues of the Airport to enable the City to issue refunding bonds in an amount sufficient to pay all the principal of the Bonds, a variety of factors could adversely affect its ability to do so, and any such refunding would likely require a sub+tantial increase in rates and charges. Net revenues of the Airport could be reduced for any of the reasons described above under the heading "General Factors Affecting the Airline Industry." In addition, since September 11, 2001, the Airport has been reluctant to raise rates and charges to meet the Rate Covenant prescribed for the 1998 GAR Bonds and the 1992 GAR Bonds, and as described herein, which required rates and charges to produce net revenue sufficient to pay debt service on the GAR Bonds, excluding PFC Revenues. This reluctance was due primarily to the fact that the PFC Revenues were nearly sufficient to pay 100% of debt service on all outstanding bonds without any use of net revenues, and an increase in rates and charges to generate extra net revenue with a result of possibly causing airlines to leave the market was determined to be detrimental to overall airport operations after September 11, 2001. The Rate Covenant was not met for fiscal year 2002/03 or fiscal year 2004/05. For the current 2007/08 fiscal year, the City projects that the Airport will generate net revenues of S725,000 with which to pay debt service on 1998 GAR Bonds of S558,000. The combined debt service on the 2006 PFC Bonds and the Bonds will be approximately $1,600,000. Currently, the Airport uses PFC Revenues to pay all of the debt service on the 1998 PFC Bonds, the 2006 PFC Bonds and the 1998 GAR Bonds. As an alternative to refunding the Bonds, the City may choose to annually pay debt service on the Bonds from general airport revenue, if available. Early Redemption Risk; Limitation on Receipt of PFC Revenues The City's PFC Use Approval limits the cumulative amount of PFC Revenues that the Airport can collect to $88.4 million (the "PFC Limit") of which S27.8 million had been collected through June 30, 2007. Upon the issuance of the Bonds, the PFC Limit will be reduced to an amount equal to the total principal, interest and redemption premium (if any) on the Bonds, the 1998 PFC Bonds and the 2006 PFC Bonds, plus certain administration costs. This total is expected to be approximately S78 million. Based on the Airport Consultant's projections, the City currently anticipates that the PFC Limit will be reached in or prior to Fiscal Year 2022/2023, but the City cannot provide any assurance when this will occur. The Indenture provides, among other things, that the City will cause to be prepared and filed with the'I rustec annually, on or before November 15 of each year, commencing November 15, 2008, a Report prepared by an Independent Financial Consultant demonstrating the availability of sufficient PFC Revenues to pay debt service on all Outstanding Bonds,the 2006 PFC Bonds, and 1998 PFC Bonds. The Report shall set forth: (a) the actual amount of cumulative PFC Revenues received to date as of June 30 in the immediately preceding Fiscal Year, beginning June 30, 2008, 38 00011 (b) the amount of cumulative PFC Revenues which had been projected to have been received to date as of June 3o in such immediately preceding Fiscal Year beginning June 30, 2008 (the "Cumulative Cap"), (c) the amount for such Fiscal Year by which (a) exceeds (b), which represents the amount of PFC Revenues to be applied to the redemption of the 1998 PFC Bonds, (d) the amount for such Fiscal Year available under the Cumulative Cap available for debt service on the 1998 PFC Bonds,the 2006 PFC Bonds,the Bonds,and Parity Obligations, if any,and (c) the debt service on the 1998 PFC Bonds, the 2006 PFC Bonds, the Bonds Parity Obligations, if any_ The difference between(d)and(e) is referred to herein as the"Remaining Revenues." To the extent that there are any Remaining Revenues, the Report shall set forth the principal amount of the Bonds and the 2006 PFC Bonds maturing on July 1, 2028 (to the nearest integral multiple of$5,000), pro-rats, that must be redeemed in order that sufficient remaining PFC Revenues will be available to timely pay future Annual Debt Service on all Outstanding Bonds,the 2006 PFC Bonds,and the 1998 PFC Bonds, and Parity Obligations, if any (the "Redemption Amount"). The City shall notify the Trustee of the Redemption Amount and the City should pay to the Trustee and the Trustee shall deposit any Redemption Amount in the Special Redemption Account to be applied on each July 1 to the special mandatory redemption of the Bonds maturing July 1, 2027 and the 2006 PFC Bonds maturing on July 1, 2028. See "APPENDIX B — SUMMARY OF THE LEGAL DOCUMENTS - THE INDENTURE — Certain Covenants - Covenants of the City Relating to the Use Approval and Collection of PFC Revenues" and "THE BONDS—Redemption;Acceleration; Defeasance" herein. The City anticipates that there will be Remaining Revenues in each fiscal year. Accordingly, owners of the Bonds should expect that a portion of these Bonds will be called by lot for special redemption on each July 1, commencing July 1, 2009. However, the City can provide no assurance as to the amount of principal, if any, of the Bonds that may be called on any particular July 1 special redemption date of any year. Airport Consultant's Report Attached as "APPENDIX C" is "Palm Springs International Airport Market Study and Traffic Forecasts," dated March 30,2006 and"Palm Springs International Airport Market Analysis Update,"dated March 31, 2008 (the "Airport Consultant's Report") and prepared by SH&E, Inc., (the "Airport Consultant")- The City is including the Airport Consultant's Report in reliance on the expertise of the Airport Consultant. The Airport Consultant's Report comains forward-looking statements based on a number of assumptions. The assumptions used to reflect the best information currently available to the City and reliance on the knowledge and experience of the Airport Consultant. The assumptions underlying the Airport Consultant's Report, however, may not be realized, and the actual results of the operations of the Airport may vary substantially from those forecast in the Airport Consultant's Report. Reference is made to "CERTAIN BONDHOLDERS' RISKS" for a discussion of certain regulatory, economic and other factors that may adversely affect the achievement of the operations of the Airport as forecast_ In the opinion of management of the Airport, the factors that would most likely have a material adverse effect on operations at the Airport include (1) a general national economic decline, reducing expenditures for discretionary air travel for vacations and conventions, and (2) the departure from operations at the Airport by one or more airlines currently accounting for a significant percentage of passengers. 39 000112 The Airport Consultant's Report should be read in its entirety, and all references to and exccrpis from the Airport Consultant's Report should be analyzed in light of the foregoing statements. Loss of Tax Exemption As discussed under the caption "LEGAL MATTERS - Tax Matters" herein, interest on the Bonds could become includable in gross income for purposes of federal income taxation retroactively to the date the Bonds were issued as a result of future acts or omissions of the City in violation of its covenants contained in the Indenture. Should such an event of taxability occur,the Bonds are not subject to special redemption or any increase in interest rate and will remain outstanding until maturity or until redeemed under one ofthe redemption provisions contained in the Indenture. Secondary Maricet There can be no guarantee that there will be a secondary market for the Bonds or, if a secondary market exists, that such Bonds can be sold for any particular price. Occasionally, because of general market conditions or because of adverse history or economic prospects connected with a particular issue, secondary marketing practices in connection with a particular issue are suspended or terminated. Additionally, prices of issues for which a market is being made will depend upon then prevailing circumstances. Such prices could be substantially different from the original purchase price. 40 0001.13 LEGAL MATTERS Enforceability of Remedies The remedies available to the Trustee and the Owners of the Bonds upon an event of default under the Indenture, or any other document described herein are in many respects dependent upon regulatory and judicial actions which are often subject to discretion and delay. Under existing law and judicial decisions, the remedies provided for under such documents may not be readily available or may be limited. The various legal opinions to be delivered concurrently with the delivery of the Bonds will be qualified to the extent that the enforceability of certain legal rights related to the Indenture is subject to limitations imposed by bankruptcy, reorganization, insolvency or other similar laws affecting the rights of creditors generally and by equitable remedies and proceedings generally. Approval of Legal Proceedings Jones Hall, A Professional Law Corporation, San Francisco, California, as Bond Counsel, will render an opinion which states that the Bonds are valid and binding obligations of the City and are enforceable in accordancc with their terms. The legal opinion of Bond Counsel will be subject to the effect of bankruptcy, insolvency, moratorium and other similar laws affecting creditors' rights and to the exercise ofjudicial discretion in accordance with general principles of equity. 'I"he City has no knowledge of any fact or other information which would indicate that the Indenture is not so enforceable against the City except to the extent such enforcement is limited by principles of equity and by state and federal laws relating to bankruptcy, reorganization, moratorium or creditors' rights generally. Certain legal matters will be passed on for the City by Woodruff, Spradlin & Smart, P.C., as City Attorney. In addition, certain legal matters will be passed on for the City by Hunton & Williams LLP, Richmond, Virginia, as Disclosure Counsel. Fees payable to Bond Counsel and Disclosure Counsel are contingent upon the sale and delivery of the Bonds. Tax Matters Upon execution and delivery of the Bonds, Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel will opine that based on existing statutes, regulations, rulings and court decisions, interest on the Bonds is excludable from gross income for federal income tax purposes except during any period wherein a Bond is held by a "substantial user" of the facilities financed by the 1998 GAR Bonds or a"related person"as those terms are used in Section 147(a) of the Internal Revenue Code of 1986, as amended(the"Code"), and is exempt from State of California personal income taxes. A copy of the proposed opinion of Bond Counsel is set forth in"APPENDIX G" hereto. The Code imposes various restrictions, conditions and requirements relating to the excludability from gross income for federal income tax purposes of interest on obligations such as the Bonds. The City has covenanted to comply with certain restrictions designed to assure that interest on the Bonds will not be includable in federal gross income. Failure to comply with these covenants may result in interest on the Bonds being includable in federal gross income, possibly from the date of issuance of the Bonds. The opinion of Bond Counsel assumes compliance with these covenants. Bond Counsel has not undertaken to determine (or to inform any person) whether any actions taken (or not taken) or events occurring (or nor occurring) after the date of issuance of the Bonds may affect the value of, or the tax status of interest on the Bonds. Further, no assurance can be given thar pending or future legislation or amendments to the Code, will not adversely affect the value of, or the tax status of interest on, the Bonds. Prospective owners are urged to consult their own tax advisors with respect to proposals to restructure the federal income tax. 41 hh 000UA Bond Counsel is further of the opinion that interest on the Bonds is a specific preference item for purposes of the federal individual or corporate alternative minimum taxes. Prospective purchasers of the Bonds should be aware that(i) with respect to insurance companies subject to the tax imposed by Section 831 of the Code, Section 832(b)(5)(B)(i) reduces the deduction for loss reserves by 15 percent of the sum of certain items, including interest with respect to the Bonds, (ii) interest with respect to the Bonds earned by certain foreign corporations doing business in the United States could be subject to a branch prolils tax imposed by Section 884 of the Code, (iii) passive investment income, including interest with respect to the Bonds, may be subject io federal income taxation under Section 1375 of the Code for subchapter S corporations having subchapter C earnings and profits at the close of the taxable year and gross receipts more than 25% of which constitute passive investment income, and (iv) Section 86 of the Code requires recipients of certain Social Security and certain Railroad Retirement benefits to take into account, in determining gross income, receipts or accruals of interest on the Bonds_ Bond Counsel is further of the opinion that the difference between the principal amount of the Bonds maturing on and (the "Discount Bonds") and the initial offering price to the public (excluding bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which price a substantial amount of such Discount Bonds was sold (excluding amounts stated to be interest and payable ai least annually over the term of such Discount Bonds) constiitnes original issue discount which is excludable from gross income for federal income tax purposes to the same extent as interest on the Bonds. Further, such original issue discount accrues actuarially on a constant interest rate basis over the terns of each Discount Bond and the basis of such Discount Bond acquired at such initial offering price by an initial purchaser of each Discount Bond will be increased by the amount of such accrued discount. The Code contains certain provisions relating to the accrual of original issue discount or premium in the case of purchasers of the Discount Bonds who purchase such Discount Bonds after the initial offering of a substantial amount thereof. Owners who do not purchase such Discount Bonds in the initial offering at the initial offering prices should consult their own iax advisors with respect io the tax consequences of ownership of such Discount Bonds. All holders of the Discount Bonds should consult their own tax advisors with respect to the allowance of a deduction for any loss on a sale or other dispositions to the extent that calculation of such loss is based on accrued original issue discount. Certain agreements, requirements and procedures contained or referred to in the Indenture and other relevant documents may be changed and certain actions may be taken or omitted under the circumstances and subject to the terms and conditions set forth in those documents, upon the advice or with the approving opinion of nationally recognized bond counsel. Bond Counsel expresses no opinion as to any Bond or the interest payable with respect thereto i f any change occurs or action is taken or omitted upon the advice or approval of counsel other than Bond Counsel. Although Bond Counsel has rendered an opinion that interest on the Bonds is excludable from federal gross income, and is exempt from Stale of Cali fomia personal income taxes, the ownership Or disposition of the Bonds, and the accrual or receipt of interest on the Bonds may otherwise affect an Owner's siaie or federal tax liability. The nature and extent Of these other tax consequences will depend upon each Owner's particular tax status and the Owner's other items of income or deduction. Bond Counsel expresses no opinion regarding any such other tax consequences. 42 Absence of Litigation The City will furnish a certificate dated as of the date of delivery of the Bonds stating that there is not now known to be pending or threatened any litigation restraining or enjoining the execution or delivery of the Indenture or the sale or delivery of the Bonds or in any manner questioning the proceedings and authority under which the Indenture is to be executed or delivered or the Bonds are to be delivered or affecting the validity thereof: CONCLUDING INFORMATION No Rating on the Bonds The City has not made, and does not contemplate making, any application for a rating on the Bonds. No such rating should be assumed based upon any other City rating that may be obtained. Prospective purchasers of the Bonds are required to make independent determinations as to the credit quality of the Bonds and their appropriateness as an investment. Should a Bondholder elect to sell a Bond prior to maturity, no representations or acsuranecs can be made that a market will have been established or maintained for the purchase and sale of the Bonds. The Underwriter assumes no obligation to establish or maintain a market for the purchase and sale of the Bands and is not obligated to repurchase any of the Bonds at the request of the holder thereof. Underwriting The Bonds were sold to Stone &Youngberg I,LC, who is offering the Bonds at the prices set forth on the inside front cover page hereof. The initial offering prices may he changed from time to time and concessions from the offering prices may be allowed to dealers, banks and others. The Underwriter has purchased the Bonds at a price equal to$ ,which amount represents the principal amount of the Bonds, less an original issue discount of$ and less an Underwriter's discount of S (or _% of the principal amount of the Bonds). The Underwriter will pay certain of its expenses relating to the offering. The Financial Advisor The material contained in this Official Starement was prepared by the City with the assistance of the Financial Advisor who advised the City as to the financial structure and certain other financial matters relating to the Bonds. The information set forth herein has been obtained from sources, which are believed to be reliable, but such information is not guaranteed by the Financial Advisor as to accuracy or completeness, nor has it been independently verified. Fees paid to the Financial Advisor are contingent upon the sale and delivery of the Bonds. Experts The Airport Consultant's Report prepared by SH&E, Inc., Cambridge,Massachusetts, has been included in this Official Statement in reliance on its expertise in the matters covered therein. 40 Verifications of Mathematical Computations Grant Thornton LLP, Minneapolis, Minnesota will verify from the information provided to them the mathematical accuracy as of the date of the closing on the Bonds or(l)the computations contained in the provided schedules to determine that the anticipated receipts from the securities and cash deposits listed in the schedules prepared by the Financial Advisor, to be held in escrow, will be sufficient ro pay, when due,the principal and interest requirements of the 1998 GAR Bonds, and (2)the computations of yield on both the securities and the Bonds contained in the provided schedules used by Bond Counsel in its determination that the interest on the Bonds is exempt from tax. Grant Thornton LLP will express no opinion on the assumptions provided to them, nor as to the exemption from taxation of the interest on the Bonds. Continuing Disclosure The City will covenant to provide annually certain financial information and operating data relating to the City by not later than nine months after the end of the City's fiscal year, each year commencing March 31, 2009 and to provide the audited General Purpose Financial Statements of the City for the fiscal year ending June 30, 2008 and for each subsequent fiscal year when they are available (together, the "Annual Reporl"), and to provide notices of the occurrence of certain other enumerated events if deemed by the City to be material. The Annual Report will be tiled by the Trustee on behalf of the City with each Nationally Recognized Municipal Securities Information Repository certified by the Securities and Exchange Commission (the"Repositories") and a State repository, if any, and may also be obtained from the Trustee. The notices of material events will be timely filed by the City with the Municipal Securities Rulemaking Board and the State repository, if any. The specific nature of the information to be contained in the Annual Report or the notices of material events and certain other terms of the continuing disclosure obligation are set forth in"APPENDIX E-FORM OF CONTINUING DISCLOSURE CERTIFICATE':' The City has never failed to comply in all material aspects with its previous continuing disclosure undertakings. Additional Information The summaries and references contained herein with respect to the Indenture, the Bonds, statutes and other documents, do not purport to be comprehensive or definitive and are qualified by reference to each such document or statute and references to the Bonds are qualified in their entirety by reference to the form hereof included in the Indenture. Copies of the Indenture are available for inspection during the period of initial offering on the Bonds at the offices of the Financial Advisor or the Underwriter. Copies of these documents may be obtained after delivery of the Bonds from the City through the Director of Finance and Treasurer, 3200 G.Tahquitz Canyon Way, Palm Springs, California 92262. References Any statements in this Official Statement involving matters of opinion, whether or not expressly so stated, are intended as such and not as representations of fact. This Official Statement is not to be construed as a contract or agreement between the City and the purchasers or Owners of any of the Bonds. 44 OOO117 Execution The execution of this Official Statement by the City Manager of the City has been duly authorized by the City of Palm Springs. CITY OF PALM SPRINGS By: City Manager 45 000118 APPENDIX A THE CITY OF PALM SPRINGS INFORMATION STATEMENT General Information The City of Palm Springs encompasses 96.2 square miles in Central Riverside County, including approximately 13.3 square miles annexed in 1994. The City is located 108 miles east of downtown Los Angeles and 120 miles west of the Arizona border. Neighboring communities include Palm Desert, Rancho Mirage, Desert Hot Springs and Cathedral City. A major Southern California resort destination, Palm Springs attracts both local vacationers, distant "snowbirds" and permanent retirees. Palm Springs is very much an event-oriented city. The Palm Springs International Film Festival is an annual event. With premieres, parties, conferences and celebrations,this festival epitomizes the Palm Springs lifestyle. Palm Springs area is well known for its championship golf courses. The Bob Hope Chrysler Classic, the Kraft Nabisco Championship and the Frank Sinatra Celebrity Invitational Golf Tournament are three well- publicized celebrity events. With over 80 golf courses in the Palm Springs area, the Professional Golf Association (PGA)holds toumamentb in the area several limes throughout its annual tour. There are over 160 hotels and inns within the Palm Springs area offering 6,500 rooms. Accommodating vacationers and visitors plays a major role in the City's economy, providing a significant amount of transient occupancy tax and sales tax. The IIard Rock Cafe and Mondrian Hotels have each announced plans to build new hotels near the City's Convention Center. Government Organization The City of Palm Springs was incorporated as a general law city on April 20, 1938, and, operates under the council/manager form of govcmmenl. it became a charter city on July 12, 1994, The City is governed by a live-member council consisting of four members and a Mayor, each elected at large for four-year alternating terms. Positions of City Manager and City Arorney are filled by appointments of the Council. The City of Palm Springs currently employs approximately 485 staff members including sworn officers and fire personnel. The members of the City Council, the expiration dates of their terns and key administrative personnel are set forth below. CITY COUNCIL Council Member Term Expires Stephen Pougnet,Mayor November 2011 Cinny Feat,Mgvur Pro-Tens November 2009 Rick Hutcheson tcheson November 2011 Christopher Mills November 2009 Lee Weigel November 2011 A-1 .0001019 CHIEF ADMINISTRATIVE PERSONNEL David H. Ready, Ph.D., Esq., City Manager Thomas Nolan, A.A.E.,Airport Executive Director Troy L- Butdaff,Assislan[ City Manager -Administrotrne Services Thomas Wilson,Asaittanl City Manager-Development Services Geoffrey Kiehl,Director of Finance and Tiemuirer Dave Barakian, Director of Public Works/City Engineer John S. Raymond,Director of Community&Economic Development James Thompson,City Clerk Governmental Services Public Safely and Welfare The City of Palm Springs Police Department consists of 95 sworn police officers and 61.5 non-sworn personnel providing patrol, traffic, animal control and investigations. There are five fire stations located in and operated by the City, staffed by 55 fire personnel. The City also provides parking control in the downtown business district. Public Sendcer Water is supplied to Palm Springs by the Desert Water Agency. Sewer service is provided by the City. Although the City operates two cogeneration racilitics which provide electricity to certain municipally owned facilities, Southern California Edison provides electricity to the citizens of the City of Palm Springs. The City awns and operates the Palm Springs International Airport, with 6 major airlines and 8 commuter airlines servicing over IA million passengers in 2006. Community Services Other services provided by the City include building permit and inspection, planning and zoning, landscape and public infrastructure maintenance, street cleaning, traffic signal maintenance, municipal code compliance and rent control. Parks and Recreation The City operates the Library Center, a 33,000 square foot facility with over 150,000 volumes available, as well as extensive computer links. The Village Green, located in the heart of downtown Palm Springs, includes the Historical Society Museum, the Cornelia White historical site and Ruddy's General Store Museum. The Palm Springs Department of Parks and Recreation provides citizens with a variety of park and recreational services on a year round basis. Facilities include two community centers, seven parks, totaling 142 developed acres,an Olympic size community pool, twelve tennis courts, the 18-hole Tahquitz Creek - Legends golf course and the 18-hole Tahquitz Creek - Resort golf course, a 30,000 square Feet skate park and five playgrounds, as well as biking and hiking trails. In addition, the City also owns Frances Stevens Park, which is home to Palm Canyon 'Theatre, a regional Actors Equity theatre, and an art/festival center. A2 000120 Community Facilities and Services The Coachella Valley has two large school districts and five smaller districts. The City of Patin Springs is served by the Palm Springs Unified School District, with 14 elementary schools, 3 comprehensive high schools, 2 continuation high schools, 1 independent study program, 7 State preschools, 10 Head Start programs, J daycare programs, and an extensive adult education program serving the City. In addition, higher education within the Coachella Valley includes the College of the Desert, a local accredited junior college, located 10 miles southeast of Palm Springs, in the City of Palm Desert. Also, in the nearby City of Palm Desert, a satellite campus of California State University, San Bernardino (CSUSB) offers curriculum towards a B.A. in various disciplines as well as Bachelor of vocational education;special B.A. in paralegal administration, and 6 masters degree programs, including education and public administration. Teaching credentials are also available. In addition, CSUSB is currently working with local government agencies to select a site for a permanent independent campus in the Coachella Valley. A variety of health services from dentists, physicians and surgeons, chiropractors, and optometrists are available to serve Palm Springs and its adjacent communities. Also available are clinics, medical and dental groups. The Desert Pe.-ional Medical Center is located in Palm Springs and contains a total bed capacity of 350 beds. Serving Palm Springs are one main library, twelve theaters and such attractions as the Palm Springs Desert Museum, the Palm Springs Historical Museum, the Living Desert Reserve, Moorten's Botanical Gardens, and the Palm Springs Aerial Tramway. Rising 5,516 feet to a mountain station, the Aerial Tramway is the longest double funicular tramway in the world. Once at the top, hiking, camping, cross- country skiing and picnicking are available. Transportation Interstate 10 runs adjacent to Patin Spring's northern City limits. This route provides access to the Southern California freeway system to the west, as well as Arizona to the east. Rail freight service is available from Southern Pacific Transportation. Bus services are provided by Continental Trailways, Greyhound Bus Lines and Sunlinc System, both local and distant. Palm Springs International Airport, expanded in 1999, is the only commercial airport in Riverside County and is served by many major airlines. A-3 00012-' Population The following table provides a comparison of population growth for the City of Palm Springs, surrounding cities and Riverside County between 2003 and 2007. TABLE NO.A-I CHANGE IN POPULATION CITY OF PALM SPRINGS,StJRROIJNDING CITIES AND RIVERSIDE COUNTY 2003—2007 PALM SPRINGS SURROUNDING CITIES RIVERSIDE COUNTY Percentage Percentage Percentage Year Population Change Population Change Population Change 2003 44,542 124,895 1,725,890 2004 44,981 1.0°% 128,686 3.0% 1,805,519 4.6% 2005 45,935 2.1°% 136,392 6.0% 1,885,627 4.4% 2006 46,754 1.8% 140,260 2.8% 1,966,607 4.3% 2007 46,858 0 1)% 142,355 1.5% 2,031,625 33% °%Change Between 2003 -2007 5.2% 14 0% 17.7% Surrounding cities include Cathedral City, Desert Hot Springs,Palm Desert and Rancho Mirage. Source: State of California, Department of Finance, "F,-4 Population Evfh totes for Cities, Counties and the .State, 2001-2007, with 2000 Benchmark " A-4 000iz2 Employment and Industry The City of Palm Springs is located in the Riverside-San Bernardino-Ontario Metropolitan Statistical Area(MSA). As of January 2008, six major job categories constituted 77.0% of the work force. They are government (18.2%), service producing (18,0%), professional and business services (11.3%), leisure and hospitality (10.3%), educational and health services (10.1%), and manufacturing (9.1a/a). The January 2008 unemployment rale in the Riverside-San Bernardino-Ontario MSA was 6.7%_ The State of California January 2008 unemployment rate(unadjusted)was 6.3%. TABLE NO.A-2 RIVERSIDE-SAN BERNARDINO-ONTARIO MSA WAGE AND SALARY WORKERS BY INDUSTRY m (in thousands) Industry 2004 2005 2006 2007 2008 Government 211.7 220.0 221.0 224.7 231.5 Other Services 38.6 40.3 41.2 41.7 42.0 Leisure and Hospitality 114.1 119.2 125.3 131.7 130.7 Educational and Health Services 116.6 118.1 120.5 123.4 128.1 Professional and Business Services 119.5 125A 138.2 142.3 143.3 Financial Activities 44.4 47.6 51,2 51.4 48.4 Information 13,9 14.3 14,6 15.7 14.8 Transportation,Warehousing and Utilities 51,9 582 62.1 64,9 67.0 Service Producing Retail Trade 147.9 162.7 169.4 177.4 173.4 Wholesale Trade 42.9 47.9 51.6 553 55.9 Manufacturing Nondurable Goods 34.1 34.5 35.5 36.2 35.4 Durable Goods 83.6 85.0 86.8 84.4 80.0 Goods Producing Construction 102.4 109.9 126.7 1122 103.5 Natural Resources and Mining 12 13 1 A 1.4 1.4 Total Nonfarm 1,122.8 1,184.4 1,246.5 1,262.7 1,2554 Farm 18.8 19.2 17.4 16.6 163 Total(all industries) T.141.6 1,207.6 LM3.9 1.279.3 1?71.7 u) Annually,as of January. Source: State of California Employment Development Department, Labor Market Information Division, "bmdusay F,ntployinew& Lphor Force-by hoarh March 1007 Benchmark " A-3 0001 3 The major employers operating within the City and their respective number of employees as of June 30, 2007 are as follows: TABUU NO.A-3 CITY OF PALM SPRINGS LARGEST EMPLOYERS Name of Employer Number of Employees Product/Service Palm Springs Unified School District 1,998 Public School System Desert Regional Medical Center 1,500 Medical Facility Agua Caliente Gaming Casino 700 Casino City of Palm Springs 471 Municipal Government Desert Sun 400 Newspaper Walmart 315 Retail Store Viasys Health Care 250 Health Care Lowe's 200 Home Improvement Store Hilton Hotel 170 Lod.-in.- Wyndham Hotel 150 Lodging Source! City of Palm Springs. Per Capita Income Per capita income information for the City of Palm Springs, Riverside County,the State of California and the United States are summarized in the following table. TABLE NO.A-4 PER CAPITA INCOME CITY OF PALM SPRINGS,RIVERSIDE COUNTY, STATE OF CALIFORNIAAND UNITED STA'11S 2003-2007 Year Palm Springs Riverside County State of California United States 2003 Not Available $24,814 S33,469 531,466 2004 Not Available 25,3.37 35,313 33,072 2005 NoiAvailable 26,342 37,183 34,685 2006 $26,448 27,449 39,358 36,629 2007 35,973 27,810 Not Available Nut Available Source: State of California Department of Finance; State of California Employment Development Department. A-6 000124 Commercial Activity Taxable Transactions by type of business for the City of Palm Springs for 2002 through 2006 are summarized in Table No.A-5. TABLE NO.A-5 CITY OF PALM SPRINGS TAXABLE TRANSACTIONS BY TYPE OF BUSINESS ill thousands) 2002-2006 2002 2003 2004 2005 2006 Retail Stores Apparel Stores $ 17,079 $ 18,096 $ 18,161 $ 17,962 $ 16,186 General Merchandise Stares 41,199 4 2,83 5 45,862 67,021 112,667 Food Stores 43,548 42,865 43,232 46,233 46,065 Eating/Drinking Places 116,811 123,509 136,190 146,492 155,876 Home Furnishings and Appliances 12,191 12,042 15,855 17,611 13,784 Building Materials and farm lmplemems 70,215 90,842 111,453 119,899 109,986 Auto Dealers/Suppliers 65,871 69,344 76,614 78,579 # Service Stations 50,631 65,622 73,822 85,154 99,885 Other Retail Stores 66,284 65,883 71.707 73.856 141,315# Total Retail Stores 483,829 531,038 592,896 652,807 695,764 All Other Outlets 133.431 144,449 154.495 169.928 180,955 'Dotal All Outlets S7473915 # Sales omitted because their publication would result in the disclosure of confidential information. These are included with"Other Retail Stores"when possible. Source: State Board of Equalization,"Taxable Sales in CaUfornia." A-7 000125 TABLE NO.A-6 CITY OF PALM SPRINGS TOTAL TAXABLE TRANSACTIONS (in thousands) 2002-2006 Total Taxable Retail Sales Retail Sales Transactions Issued Sales Year (5000's) %Change Permits (5000's) %Change Permits 2002 5483,829 1,101 $617,260 2,155 2003 531,038 9.8% 1,123 675,487 9.40/. 2,232 2004 592,896 11.7% 1,173 747,391 10.6% 2,237 2005 652,807 10.1% 1,192 822,735 10.1% 2,202 2006 695,764 6.6% 1,122 876,619 6.6% 2,055 Source: State Board of Equalization,"Taxable Sales in California " The following table summarizes the change in taxable transactions for the City of Palm Springs and surrounding cities. TABLE NO.A-7 CITY OF PALM SPRINGS AND SURROUNDING CITIES CHANGE IN TOTAL TAXABLE TRANSACTIONS (in thousands) 2002-2006 %Change City 2002 2003 2004 2005 2006 2002-2006 PALM SPRINGS S 617,260 $ 675,487 $ 747,391 S 822,735 S 876,619 42.0% Cathedral City 761,564 814,737 887,982 928,118 898,801 18.0% Palm Desert 1,209,385 1,296,730 1,433 296 1,529,342 1,393,699 31.8% Source: State Board of Equalization,"Taxable Salta in C'nli/or-nia " A-8 Building Activity The following table summarizes building activity valuations for the City of Palm Springs for the five fiscal years 2003 through 2007. TABLE NO,A-8 CITY OF PALM SPRINGS BUILDING ACTIVITY AND VALUATION (in thousands) 2003—2007 2003 2004 2005 2006 2007 Total Residential $ 52,623 5221,429 $184,930 $150,788 $ 66,601 Total Commercial $ 1201 S 34.832 5 44,377 5 51692 $ 61,366 Total Valuation $ 73,824 $256,261 $229,307 $204,480 $127,967 Source: City of Palm Springs. A-9 000127 APPENDIX B SUMMARY OF THE LEGAL DOCUMENTS 000�2 � APPENDIX C AIRPORT CONSULTANT'S REPORT c-1 000129 SH&E International Air Transport Consultancy 141 Y 1 �quif. .00 �.:" a-�" - .��� ��rl.•io�: j PALM SPRINGS INTERNATIONAL AIRPORT MARKET ANALYSIS UPDATE Prepared for: The City of Palm Springs Prepared by: SH&E, Inc. March 31, 2008 000130 SH&E TABLE OF CONTENTS IIntroduction.................................. ..... . .........................................................1 1.1 Purpose of Report....................................... ................ .............................................................. 1 2 Palm Springs Market Update ............................................................................................2 2.1 Palm Springs Airport Service Area.............................................................................................2 22 Air Scrvicc Trcnds at PSP--------------------------...----------------------------------------------------------------5 3 Assessment of Industry Issues and Potential Impact on Air Service at PSP ............16 3.1 Airline Consolidation--------------------------------------------------------------------------------------------------------- 16 3.2 Fuel........................................................................................................................................... 19 3.3 Weakening U.S. Economy ..................................................... 19 3.4 Assessment of SH&) 's March 2006 Forecasts of PSP Traffic ................................................20 SH&E RFP Response Palm Springs International Airport Market Analysis Update, March 31,2008 Page i '00018 -1. SH&E 1 INTRODUCTION In March 2006, the City of Palm Springs retained Simal, Helliesen & Eichner, Inc. ("SH&H") to perform a market study, to prepare forecasts of airline passengers and related Passenger Facility Charges ('`PFC") revenues, and to study the feasibility of repayment of expected airport bonds for Palm Springs International Airport(referred to as the"Airport"or"PSP"). This study (the"2006 Study") analyzed the market or"airport service area"that is served by the Airport, including historic and projected future demographic, economic data, particularly related to tourism, and transportation factors that are likely to influence air traffic and service development at PSP. The 2006 Study concluded with a long-term forecast (the "2006 FOrecaSC) of airline passenger enplanentents and revenues at the Airport, which was then used to assess the financial feasibility of payment of the 2006 PFC Bonds and the 1998 PFC Bonds(collectively,the"PFC Bonds.") In April 2006, the City of Palm Springs issued its 2006 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds, referred to herein as "2006 PFC Bonds" or the "Bonds." The principal amount of the Bonds was S12,115,000, and their payment Secured by a pledge of PFC revenues paid to the Airport from Passenger Facility Charges("PFCs") imposed on enplaning passengers. 1,1 PURPOSE OF REPORT At the present time, the City of Palm Springs plans to refund the Airport's outstanding General Airport Revenue Bonds ("1998 GARBS"), outstanding in an amount of$6.93 million. in preparation for this transaction,the City of Palm Springs has retained SH&E to perform an updated analysis of Palm Springs' air transportation market by examining the demographic, economic and air service trends at PSP since 2005, This report will identity the changes in these variables, and provide commentary on the likelihood that these changes will materially affect the overall Findings of the 2006 Study, including the 2006 Forecast. The report will also address three important issues facing the airline industry today! airline consolidation, fuel cost and the weakening U-S. economy. These topics will be examined within the context of their expected impact on the Palm Springs air service market, specifically the effects on the quantity and quality of airline service, passenger traffic and average air fares offered frown PSP. Palm Springs Intemational Airport Market Analysis Update, March 81,2008 Page 1 .0001J2 SH&E 2 PALM SPRINGS MARKET UPDATE 2.1 PALM SPRINGS AIRPORT SERVICE AREA Demographic Trends Population Over the past two years, the population of the PSP service area has continued to track closely to the historic growth rates experienced in the region. This represents a positive trend that underscores the growing economic diversity in the region, which continues to attract more permanent residents. Palm Springs International Airport's service area is comprised of two separate service arcac. The primary service area principally serves the nine cities in the Coachella Valley: Palm Springs, Cathedral City, Coachella, Desert I-lot Springs, Indian Wells, Indio, La Quinta, Patin Desert and Rancho Mirage, as well as several unincorporated communities in the vicinity. The secondary service area includes those additional communities within approximately 30 to 50 miles of the Airport but which are located closer to PSP than any other air carrier airport.Together the primary and secondary service areas represent the total PSP airport service area. PSP's primary service area has a current population of 429,319 permanent year-round residents, which accounts for roughly two thirds of the total PSP airport service area population. Over the past two years, population growth within the PSP primary service area has kept pace with its historic growth trends- From 2005-07, the resident population grew by an average of 42% per year. For the prior 5 year period, 2000- 05,the primary service area grew by 4_3% per year. The positive trend in population growth over the past two years can in part be attributed to the cities of Coachella and Desert Hot Springs, which reported double-digit growth in population since 2005. Exhibit 2.1.1 Population Growth: Palm Springs Market Area, 1985-2007 Average Annual Growth Population as of January Ist 20 Years 10Years 5 Years 2Years PSP Primary Service Area 165,708 276,430 $18,123 $95,714 429,319 44% 3.7% 4.5% 4.2% PSP Secondary Service Area 85 125 137200 149 166166 188891 208446 4.1% 3 2% 4 8% 5 0% Total PSP Airport Market Area 250,333 413,530 467,259 584,605 $37,765 4,$% 3.5'/. 4.6% 4.4% Southern California 14.893,000 18,034,100 19.330.536 21,132,705 21,586,151 1.8% 1.6'% 1.8% 1.1% State of California 26,113.000 31,418,000 35.373.036 36,61o,356 37,662,518 1.7% 1.6% 1.7% 1-2% Total U.S.(000) 238,466 266,557 2a2,402 296,814 $01,621 1.1% 1.1% 1-0% 0.8% Source.Slate of California Department of Finance Demographic database US 9tatisucal Abstrao 20OG Domogmphic PrOFles of She Coachella Valley,2007/2008 @dilieq Wheelers Publishing Palm Springs International Airport Market Analysis Update, March 31,2008 Page 2 000133 SH&E Similar to the PSP primary service area,the total PSP service area has experienced population growth that has been consistent with, or even slightly better than, historic growth rates. The total PSP service area has a current population of 637,765 permanent residents. For the 20-year period, 1985-2005, population in PSP's service area grew by 4.30/a per year, nearly identical to the 4.4% growth experienced over the last two years, 2005-07. The population for the PSP service area also continues to grow at a much faster rate than its regional and national counterparts, a trend observed in the 2006 Study. From 2005 to 2007, the population growth rate in PSP's airport service area was 4.4% per year versus 1.1% for Southern California, 12% for California and 0.8%for the United States. This growth rate k more than 4 times faster than both the national average and California's population growth rate. Income As alluded to in the 2006 Study, average incomes vary considerably within the region and reflect the diversity of the population, particularly in terns of age. In general, the areas with the highest median incomes tend to be those with the highest average age, indicating the popularity of the region for relatively wealthy retirees. The region also has a large younger-aged population, who wort: predominantly in the local area service-related industries. Overall, average income levels in the Palm Springs market have increased over the past two years. In 2007, the median family income for the communities within the Patin Springs market area was $38,987. This represents an average annual increase of 3.3% per year since 2005. The trend in household income for the PSP market area tracks closely to the overall inflation rates for the U.S. economy over the same time period. The annual rate of change in U-S. Consumer Price Index for the two year period 2005-07 was 3.0% versus the 3.3% annual income growth of the PSP service area. Palm Springs/Coachella Valley Travel &Tourism Industry Trends Market Overview The Coachella Valley is a major resort area that attracts an estimated 3.5 million visitors annually. The Palm Springs area continues to be regarded as a world class leisure destination, known for its resort hotels, golf courses and a wide range of cultural and recreational activities. Palm Springs has 115 golf courses, 600 tennis facilities, 40,000 pools and more than 620 restaurants. The Coachella Valley continues to be a major vacation and "second home" area. In 2005, the seasonal population' totaled 132,000 residents. Today,seasonal residents total 145,000, representing a strong two year average annual growth rate of 6.2%. The Palm Springs area is also becoming increasingly popular as a convention and business meeting location. The area hosts many high profile events, such as golf tournaments, festivals, movie functions,and other events that draw large numbers of visitors. Over the past two years several indicators point to continued growth in the tourism and hospitality industry in Palm Springs. From 2007-2010 it is estimated that more than $1 billion will be invested in ' Seasonal population refers to persons that residc in the Coachella Valley;run only during die winter season,generally December through March. Palm Springs International Airport Market Analysis Update, March 31 2008 Page 3 0 0 a SH&E improving and developing the tourism infrastructure of the Palm Springs service area. Specific projects include new hotels, existing hotel renovations,golf courses, restaurants and other amenities. Hotel& Resort Development The hotel and resort industry is a primary engine for visitor growth to the region and is at the core of the tourism infrastructure of Palm Springs. The Coachella Valley has some 255 hotels with total room capacity of approximately 16,200. The largest concentration of hotels is in Palm Springs, which has over 6,500 rooms and accounts for 43%of the total hotel room capacity in the Coachella Valley. Over the past several years, hotel revenues have continued to increase. In 2006, revenue from hotel room sales rooms reached nearly S414 million, an increase of 14% from the 7004 levels reported in SH&E's prior market study. Nearly 6,000 hotel rooms are being planned for development in the Palm Springs service area over the next several years.' This total includes 3,900 new or remodeled hotels rooms approved or proposed for development in Palm Springs, as well as an additional 2,000 rooms planned for development for the rest of the Coachella Valley. The following highlights notable hotel and resort development projects that are newly completed, currently tinder construction or proposed for the Palm Springs market area. Projects Completed sJ Desert Riviera Garden Resort- remodeled Palm Springs resort,opened in January 2007 ❑ Holiday Inn-200 room hotel opened in Palm Springs in February 2008 Embassy Suites La Quinta-new 146 all-suite hotel with 120 condominiums ❑ Hyatt Grand Champions Resort& Spa- now villa development Projects Underway ❑ Ri1z-Carlton- new resort, spa and residences in Rancho Mirage ❑ Agua Caliente Hotel-344 room hotel and spa to open in Spring 2008 in Rancho Mirage 3 Marriot's Shadow Ridge-999 timeshare units and 18-hole golf course q Desert Willow Golf Resort(Starwood)-300 timeshare units Planned or Proposed Projects ❑ Fairmont Hotels& Resorts- $200 million luxury hotel project in Palm Desert which includes 300 rooms, 125 residences,dining outlets, spa facilities and event space ❑ The Mondrian-400 room boutique style hotel and condo development in Palm Springs ❑ The Hard Rock Hotel &Casino-500 rooms in Palm Springs ❑ Spa Resort Hotel- 400 room hotel in Palm Springs ❑ Ace Hotel - 193 room hotel remodeling in Palm Springs M Extended Stay- 121 room remodeling in Palm Springs ❑ Candlcwood Suites Hotel - 88 room hotel in Palm Desert 'The information in this section is mainly from an anicle in the Dcscn Sun.Pcbmary 3,2008 Palm Springs International Airport Market Analysis Update. March 31, 2008 Page 4 0001 SH&E 2.2 AIR SERVICE TRENDS AT PSP Passenger Traffic Over the past two years, PSP traffic has increased at a faster rate than was observed in previous years" PSP's two year traffic growth rate from 2005-07 was 6.3%, compared with 1.7% annual growth for the prior 5 year period, 2000-07. The 6.3% annual growth rate also exceeds SH&E's previous forecast of 4.5% per year for 2005-07. In fact, PSP has eclipsed a new record high for annual passengers in each subsequent year beginning in 2004. For the latest calendar year, enplanements reached a new all-time high of 805,546 passengers. During 2007, ten of twelve months recorded historic highs for traffic for the given month. The Palm Sprinas air travel market is highly seasonal, with the six month winter season (November to April) accounting for approximately two-thirds of the Airport's annual passengers- Over the past two years, traffic seasonality has experienced little change. In 2007, for example, traffic in the peak period accounted for 67%of annual passenger volume, identical to the percentages observed in 2005. Exhibit 2.1 PSP Enplanements, 1985-2007 900,000 - e00 a00- 8a.,,ses 700000 - 687,098 656,24 600 000 - - 31,12 500 am I 400 000 ------. 300 000 1 24000- "90.959 03h 1995-99 7 S% 00.0 7%14�0 Ma 7 1986 1936 1967 1989 1965 1550 1991 1092 1593 1994 1995 1996 r1997 1998 1999 2000 2001 2002 2003 2004 2006 20OG 2007 Source Palm Spnngselerna6Gnol Arpad Air passenger traffic levels at PSP have continued to grow significantly faster than both the total U.S. domestic market and also the U.S. small hub average, a trend also observed in SH&E's 2006 market Study. Since 2005, PSP enplanements have increased by 6.3% per year versus 1.5% for the entire U.S. and 0.1% for all small hub airports. For 2-year period, this is an average annual growth rate that is approximately 4.8 percentage points above the national average for total U.S. domestic enplanements. Palm Springs International Airport Market Analysis Update, March 31, 2008 Pager5 SH&E Exhibit 2.2 PSP Enplanement Growth vs.the U.S. Domestic Industry and Small Hub Airports 7% 6% i 4% 3% 29h - 1.7'/. 0A 2000-2005 2005-2007 ®Palm Springs OSmall Hubs ■U.S. Domestic Source.Palm Springs International Airpod FAA Terminal Area Forecasts Airline Service Review of Service Changes Since 200512006 Since 2005,there have been a number of important changes in the scheduled airline services offered from PSP. Two new carriers, Air Canada and Allegiant Air, have entered the market offering new nonstop service from PSP. Several new destinations have also been added, including service to San Jose, California, Bellingham, Washington and Edmonton, Canada. In addition, many Exhibit 2.3 PSP Changes in Scheduled Service, existing markets with nonstop service have 2006 versus 2008 experienced capacity growth as a result of Prior Current Absolute Pement increases in frequency, the use of larger SH&E Report $H&E Report Change Change aircraft, or both. Likewise, several markets Peak Period Feb'06 Feb'08 Daily Departures 50 50 0 0.2% have also experienced reductions in service, Daily$eats 3,998 4,186 188 4.7% or in some instances, service has been Avg A/C sae 8o 84 4 4.5% discontinued altogether. A more detailed ON-Peak Period Au005 Au0.07 discussion of the services changes by carrier Daily Departures 27 29 3 102% Daily Seats 1.505 1.579 74 4 9% and route can be found in the subsequent Avg Air 9¢e 56 54 -3 -4 8% sections. Source Of oal Airline Guide The off-peak period i-Ows the August 2005 and August Overall, in comparing current schedules to tom schedule months 2006 levels, there has been has been little change in the amount of scheduled air service offered from PSP. For the peak period, February 2008, Palm Springs International Airport Market Analysis Update March 31 2008 Page 6 0001 1, 7 SH&E departures have remained unchanged, while total seat capacity increased by 4.7%, or 188 daily seats.This change was driven primarily by an increase in the average airerafl size, moving from 80 scats to 84 seats. Comparing the off-peak schedule month, again, reveals modest change in service patterns. Total seat capacity also increased by 4.9%. This growth, however, was driven by a 10.2% increase in departures,an increase equivalent to 3 daily flights. In summary, the total net change in service levels, measured in terms of departures and seats, has been relatively modest over the past two years. The main difference, a 5% increase in seat capacity, reflects a positive trend, as carriers have elected to use larger aircrafi to provide service at PSP. Profile of Current Airline Service PSP is currently served by 11 mainline,jet air carriers, five of which provide some or all of its services through code-share regional airlines.' PSP services remain highly seasonal. Based on February 2008 schedules, which reflect the peak season services, scheduled airlines provide an average of 50 daily departures to 18 destinations. Based on August 2007 schedules, which reflect the off-peak season, airlines provide 29 daily non-stop flights to 9 destinations. Exhibit 2.4 shows the current winter and most recent summer season service patterns. Exhibit 2.4 PSP Daily Scheduled Service: February 2003 and August 2007 Peak Season:February 2008 Off-Peak Season:Auoust 2007 I PI o nl I :I eels Seq a m Ch Napo ono uClly - Fnncl,n u� (9 fy 011L r'c�M1.rnnnr Yn �~ onora P YI =aka ^t� \ FYI r r ,Lnf�.• ry noel _ 0 59ei. r,�nn PSP_ Est„. 7^ w SP A urea fir. S omlw n.worm' I rn Note Daily frequencies are weekly scheduled fhghis divided by 7 and rounded to whale number. Source DAG Schedules 'Code-share regional airlines operate flights with regional jcl5 and/or turboprop aircraft on behalf of mainline airlinut. These nights are marketed as services of lie mainline carrier's network. His eurlcnt code-share regionals operating at PSP are: Horizon Air(for Alaska);Skywcst Unitcd Express(For Unitcd):Skywcst Dclta Connection(for Ddla);ExpressJut(for Continental)and Mesa Airlines(for US Airways/Avierica West). Palm Springs International Airport Market Analysis Update, March 31, 2008 Page 7 0001do SH&E Changes in Service from 2005 by Carrier In examining changes in scheduled service from 2005, the overall trend appears to be that PSP has experienced normal competitive changes in the mix of flying and the service patterns operated by scheduled airlines at the airport. PSP has added several new entrant carriers to the market, has acquired several new destinations and in some instances has added competition to existing routes. For example, United Airlines has experienced substantial growth at PSP and has increased its total seat capacity by 33% since 2005, adding new service to San Francisco and adding frequencies to its Denver and Los Angeles routes. PSP has also experienced service reductions or service discontinuations in several key markets, including Atlanta, Los Angeles, Chicago and Houston. Importantly, these service reductions have been largely off- set by increased service by other competitors in the same markets, or through additional services to alternative carrier hubs. For example, United Airlines has increased its frequencies from PSP to Los Angeles, following American Airlines' discontinuation of LAX service in March of 2005- Sun Country Airlines has increased frequencies on its Minneapolis service, where it competes directly with Northwest Airlines. WestJet Airlines has doubled its service to Vancouver in the wake of Harmony Airlines' departure from the market. Overall, while most carriers have made changes to their service patterns, these changes reflect normal competitive adjustments by carriers operating in today's environment. Scheduled service levels at PSP remain highly competitive, and the overall trend does not indicate a weakening in the air services offered at PSP. The following section summarizes the key changes in service by carrier since 2005, Alaska Airlines: Alaska Airlines remains PSP's largest carrier in terms of scat capacity. The carrier has increased its seat capacity at PSP by 7.0%since 2005.Alaska and its regional partner Horizon Air serve 5 markets from PSP: San Francisco, Sacramento and Seattle on a year round basis and 2 additional markets in the winter, Portland and San Jose. Key changes in service since 2005 include: (1)the addition of off- peak service to Seattle, which is now served on a year-round basis; (2) the addition of new peak-season service to San lose; and (3) the discontinuation of seasonal service to Vancouver, a route that has subsequently been picked up by WestJet Airlines. United Airlines: United has steadily increased its capacity at PSP over the past two years. The mix of aircraft on each route, however, has remained constant since 2005. United serves 5 markets with mainline and United 2xpress regional services. Denver is served by a combination of jet and regional jet aircraft. Las Vegas and Los Angeles are served with 30-seat turboprop aircraft and San Francisco is served with a 50-seat regional jet. Chicago is served with narrow-body jet aircraft. The most significant changes in service include: new service to San Francisco, which is now served 3 times per day with a regional jet increases in the number of of£-peak and shoulder season flights to Denver and Los Angeles; and reduced seasonal service to Chicago. United's peak season service to Chicago, which previously was 7 weekly frequencies, has been reduced to less than daily service. Palm Springs International Airport Market Analysis update, March 31, 2008 Page 8 000139 SH&E American Airlines: American operates an average of 5 daily non-stop flights in the winter season from its system hubs of Dallas/Ft. Worth and Chicago O'Hare. In the summer, service is reduced to 2 daily flights, both from DFW. American bad also previously served Los Angeles on a year-round basis with its American Eagle turboprop service,but this service was discontinued in March 2005. US Airways/America West: US Airways provides service to Palm Springs through its regional airline partner, Mesa Airlines. Mesa provides 5 nonstop flights to Phoenix on a year-round basis with regional jets and turboprop aircraft, and one daily turboprop flight to Las Vegas. The primary change in service over the past two years include: Las Vegas is now a year-round market(in the past, Las Vegas was served only in the winter season) and an increase in Phoenix service from 4 to 5 daily flights. Exhibit 2.5 PSP Change In Seat Capacity by Carrier, February 2008 versus February 2006 rce Weekly Seats ercent Pe nt Shares Rank Carrier rr. 2008 Change 2006 2008= 1 Alaska 8,218 8,790 7 0% 29 4% 30 0% 2 United 5.810 6,282 81% 20.8% 21,4/, 3 American 5,547 4,896 -11.7% 19.8% 16.7% 4 WestJet Airlines 1 268 2 312 82.3% 4 5% 7 9% 5 US Airways 2.204 2,311 4 9% 7 9% 7.9% 6 Delta 2,090 1,150 -45.0% 7.5% 3.9% 7 Northwest 1,012 868 -14.2% 36% 3.0% 8 Sun Country 340 850 150 0% 1 2% 2.9% 9 Continental 804 742 -7.7% 2 9% 2.5% 10 Air Canada 0 651 100.0% 0.0% 2.2% 11 Allegiant Air 300 450 100.0% 11°/ 1.5% Total 27,987 291302 4.7% 100.0% 100.0% Note.Schedule data is for February of the represenlahve year Regional code-share some,is included in the mamhne carrier dow Source Gffcid Airline Guide Delta Airlines: Delta has decreased its capacity offered from PSP by nearly half. Currently, Delta provides 3 to 4 year-round regional jet flights to Palm Springs from its Salt Lake City hub. All flights are operated by its regional partner, Sky West Airlines. The major service changes include: discontinuation of peak-season service to Atlanta.in March 2007 and a reduction of flights to Salt Lake City during off-peak months (from 4 to 3 flights per day). Northwest Airlines: Northwest continues to provide one daily mainline jet service liom Minneapolis in the winter season. No service is provided in the summer season. Continental Airlines: Continental currently provides I daily regional jet flight during the winter season to Houston through its regional partner, ExpressJet. In May 2007, Continental discontinued its former off- peak service to Houston and reduced its service from 2 to I daily flight during the peak winter season. Palm Springs International Airport Market Analysis Update, March 31,2008 Page 9 000140 SH&E WestJet: WesUcl provides 17 weekly non-stop flights to three markets, Vancouver, Calgary and Edmonton, only during the peak season. Calgary and Vancouver have 7 weekly flights each and Edmonton is served 3 times per week. WesUcl began scheduled seasonal service to Vancouver in the 2004/05 winter season and added service to Edmonton in November 2006. In addition, the carrier has steadily increased its Calgary and Vancouver services from just 3-4 flights per week to 7 per week. Sun Country: Sum Country provides nonstop service to Minneapolis in the winter season. Sun Country has served Palm Springs for the past few years and has increased frequencies on this route from 2 flights per week to up to 5 flights per week daring the peak season. Air Canada: Air Canada began serving the PSP market in December 2006, providing 7 weekly nonstop flights to Calgary during the peak winter season. Allegiant Air: Allegiant began new nonstop service to Bellingham, Washington, in February 2007 and currently operates the route with 2 to 3 weekly frequencies during the peak season. Allegiant began service to Palm Springs in December 2005 with 2 weekly jet flights to Las Vegas. The Las Vegas service was discontinued during the winter 2007 season. FIarmony Airlines: Harmony discontinued serving the PSP market in April 2007, due to financial difficulties. The carrier has since ceased operating all of its scheduled services and is undergoing reorganization. In the past, Harmony provided 4 weekly winter season flights to Vancouver. Summary of Changes in Service by Market New Nonstop Services from PSP ll Air Canada:peak-season service to Calgary(7 flights per week) 7 Alaska/Horizon Air:peak-season service to San Jose(7 flights per week) ❑ Allegiant Air: peak-season service to Bellingham(2 flights per week) ❑ United Airlines:year-round service to San Francisco(-14 flights per week) 0 WestJet Airlines: peak-season service to Edmonton (3 flights per week) Service Discontimied from PSP El Continental Airlines/Express.let off-peak service to Houston(7 flights per week) EJ Delta Air Lines: peak-season service to Atlanta(7 flights per week) �] Harmony Airlines: peak-season service to Vancouver(2 flights per week) :3 United Airlines: reduced its peak-season service to Chicago O'Hare Carrier Market Shares The overall distribution of traffic and carrier market shares at PSP have held relatively constant since 2003, despite changes in the scheduled services provided by the carriers serving the PSP market. Three carriers,Alaska Airlines, United Airlines and American Airlines, remain PSP's largest airlines in terms of traffic. In 2005, these carriers combined accounted for 70.5% of passenger traffic. Today, these carriers Palm Springs International Airport Market Analysis Update, March 31 2008 Page 10q 00014- SH&E combined represent 70.2%of all passenger enplanements,nearly identical to 2005 levels. Alaska Airlines remains PSP's top carrier in terms of passengers carried, and currently captures 29% of the market, down just 1 percentage point from 2005 levels. American Airlines lost nearly 2 percentage points in market share, moving from 22% to 20%, as the carrier discontinued its 5 daily turboprop flights to Los Angeles. Among the top three carriers, United was the only carrier to increase its traffic share, gaining nearly 3 percentage points, as it increased its services to Los Angeles and initiated new nonstop service to San Francisco- Notable traffic change among the "all-other" carrier group include Delta Air Lines, which lost 3 percentage points in market share, and moved from 9.7% to a 6.7% share of the PSP market. Over the past two years, Delta has discontinued service to Atlanta and reduced its seat capacity to Salt Lake City. Northwest and Continental also experienced decrcascs in traffic as these carriers reduced capacity to Minneapolis and Houston, respectively. The most substantial positive change among the all-other carrier group was with the new entrant carriers, WestJet Airlines,Air Canada and Allegiant Air. Sun Country has also experienced positive growth, nearly tripling its traffic over 2 years, as it increased frequencies on its one nonstop route from Palm Springs to Minneapolis. Exhibit 2.6 PSI' Enplanements by Carrier, 2005-2007 Change 2007 FSP Enplanements 0/6 Change Market Sham In Sham Tap 3 Carriers 1 Alaska 213 970 231 520 8.2% 30 00% 28 7% -1 2% 2 United 133177 173,836 30.5% 18 7% 21,6% Z97- 3 American 155.534.534 180,446 3 25/ 21 8/ 19Y9% -12% Subtotal 502,681 565,802 12 6% 70.5% 70 2% -0.2% Ali Other Carriers 4 US Airways 67,187 77,003 14 6% 2A 9 5% 0.1% 5 oelta 69,327 54,121 -2190A 9.7% 67% -30°/ 6 vvestJet 12,274 39 950 225.5% 1,7% 5 0% 3 2% 7 Northwest 211 24,476 -15 3% 4.0% 3 9% -1 00% 8 Continental 25,605 15,990 -376% 3.6% 20% -16% 9 Sun Country 3322 10,437 214.2% 0.5% 1.3% 08% 10 Allegiant Air 559 7,413 -- 0.1% 0.9% 0 8% 11 Air Canada 0 6,288 •• 0.0% 0.8% 0.8% 12 Harmony 3,632 3477 -4.3% 0.5% 0.4% -0.1% PSP Total 713,479 805,546 12.9% 100 0% 100.0% Note Harmony Airlines discontinued servico to PSP in April 2007 Source Palm Springs International Airport Palm Springs International Airport Market Analysis Update, March 31, 2008 Page 11 000142, orl O&D Traffic, Load Factors and Average Fares O&D Passenger Traffic and Top Markets Palm Springs continues to experience strong growth in O&D passenger traffic, outpacing the growth rates reported for the PSP market in recent historic periods. For the 12 months ended September 30, 2007, Palm Springs generated a total of 1.35 million domestic origin & destination (O&D)passengers. Over the past two years, domestic O&D traffic has increased by 4.1% per year, an improved growth rate compared to the 2.4% rate for the prior 5 year period, 2000-2005. Overall,the continued upward trajectory of PSP's O&D traffic levels is consistent with the positive traffic growth of the domestic U.S. airline industry and the overall industry recovery which began in 2003. Over the past two years, trends in O&D passenger traffic by market' do not substantially deviate from the trends that were observed in 2005. For example, Palm Springs' top 10 O&D markets account for 54% of its latest reported 0&D passengers, identical to their 54% share in 2005. San Francisco and Seattle still remain PSP's two largest O&D markets, each with just over 160,000 annual passengers. In the most recent calendar year, however, San Francisco overtook Seattle to become Palm Springs' largest 0&D market. Rounding out the lop 5 0&D markets are Chicago, Portland,New York, all three of which were ranked in identical order in 2003. The remaining five markets in the top 10 are Minneapolis, Deliver, Dallas/Ft. Worth Sacramento and Washington. Both Sacramento and Washington are new entrants to the top 10 and replace Los Angeles and Salt Lake City, both of which experienced service reductions from PSP over the past two years. Traffic Seasonality Traffic levels at Palm Springs remains highly seasonal, with peak-season traffic levels averaging 2-3 times the traffic levels during off-peak months. The peak season November-April accounted for 66.7%of annual traffic in 2007. By comparison, in 2005, the peak season accounted for 66.5% of annual traffic, nearly the same as current levels. Therefore, trends in Palm Springs' traffic seasonality have remained stable over the past two year period. Traffic by Routing For the YE P Quarter 2007, 45% of Palm Springs total domestic O&D passengers traveled on direct single plane flights, and 55%traveled via connecting services. In 2003,the local versus connecting traffic ratio was 46% and 54%, illustrating little change in the routings of O&D passengers traveling to Palm Springs. Of the 550/c of passengers making connections, the three largest connecting points were Dallas/Ft. Worth, Los Angeles and Phoenix. PSP passengers connecting via these markets collectively "M"0&D"market is defined as tie point of origin and tihe point of final destination for a passenger's trip,regardless orthe number of inturmudiaLe stops or connections made during the Lrip, For example,a New York-Palm Springy 0&D passengers include passengers that originate in New York and tenninate in Palm Springs(ot vice versa),and these trips may involve flight Connections in into medidtl 9irPWly Palm Springs International Airport Market Analysis Update, March 31, 2008 Page 12 000143 SH&E accounted for 26% of the PSP market. In 2003, these same hub cities were the top connecting markets, and combined accounted for 28%of PSP O&D traffic. Load Factors The positive growth in traffic over the past two years has also translated into higher load factors at PSP. In each of the last two years, total load factors have improved relative to CY 2005 levels. In 2006, average load factors at Palm Springs reached 76-ft in 2007, load factors were 75-4%_ PSP's load factors in its nonstop services to major carrier hubs were higher than the total airport average. For the twelve months ending October 2007, PSP's services on its major connecting hub markets reported an average load factor of 82-8%_ These load factors track just above the national average. For the same time period, the average load factor on domestic U.S. carrier services (including mainline and regional carriers) was 80.3%, or 2.5 percentage points below PSP's 82.8% average, for its hub routes served with jet aircraft. Exhibit 2.7 PSP Average Load Factors: Selected Major Connecting Hub Routes, YE October 2007 1 Depts On-Board Available Load Carrier Market Code Performed Pssirs Seats Factor AA Dallas/Fort Worth DFW 1,716 198639 235504 84.4% AA Chicago ORD 1,016 111 633 139 071 80.3% DL Atlanta ATL 211 26,111 31,650 92.5% CO Houston IAH 702 30,931 35,100 98.1% NW Minneapolis MSP 425 47748 58,268 81.90/. UA Denver DEN 2,428 122 304 145,596 84 0% UA Chicago ORD 128 13,575 15,756 862% UA San Francisco SFO 1,426 58 073 74 615 77.8% Selected Hub Routes 8,052 609,214 735,561 82.8% Total Above-P5P 27,776 1,494.870 1,980.723 75.5% Note:2007 is twelve months ending October 2007 Source U$pOT T•1 oo pi Palm Springs International Airport Market Analysis Update, March 31 2008 Page 13 .000144 SH&E Average Fares Palm Springs' overall average domestic one-way fare increased from S156 in CY 2005 to $171 for the 12 months ended September 2007. This is a 9.6% increase over the two year period, or an increase of$13 in the average ticket price. The increase in Palm Springs' fares over the past two years is slightly IT than the 7.1% increase in the average U.S. domestic fares, but slightly less than the 10.2% domestic yield increase (which excludes Southwest). Importantly, the inereaso in Palm Springs average fares is nearly the same as the change in fares at Ontario and Los Angeles,which were 93°/a and 10.3%, respectively for the two year period. Exhibit 2.8 Comparison of PSPs' Average Fare Change with Selected Benchmark Indicators, 2005-2007 12 0% 10.20/0 7.1% 40% - 2 0% i Palm Springs U.S.Mainline U.S.Domestic Los Angeles Ontario Average Fare Carrier Yield Average Fare Average Fare Average Fare Notes Palm Springs average faro CY 2005 CY 2006 and 12 months ended Sept 2007 from Ose Survey Mainline domestic yield(excluding Southwest)ss repoded in Airline Monitor February 2008 Itinerary Fares are round-trip or one-way fares for which no return is purchased source:US DOT OLD Survey,Bureau of 1 rsPspnStion Slaa^•dG(BTS) In most domestic city pair markets, PSP's fares are higher than the average fares in corresponding markets at Ontario and LAX. However, in three of PSP's top four O&D markets, the average fare is less than Ontario. These markets are San Francisco (434), Seattle (-S6) and Portland (-S3). In most of the top longer haul markets, such as Chicago, New York, Dallas/R.Worlh and Washington, PSP average fares arc $30 to $60 higher than Ontario average fares in the same market. However, based on the top 27 PSP O&D markets, the average fare differential is approximately S18 as related to both Ontario and LAX fares. This differential in fares has not changed signi ficantly over the past two years. Palm Springs International Airport Market Analysis Update March 31 2008 Page 14 0aa145 SH&E Exhibit 2.9 Comparison of PSP Fares to ONT and LAX in PSP's Top 30 O&D Markets,YE 3Q 2007 Average: Absolute• Rank Market PSP ONT LAX NT LAX 1 San Francisco $100 S134 $91 ($34) $9 2 Seattle $129 S135 S134 ($6) (S5) 3 Chicago $186 $154 S175 $33 $11 4 Portland $132 $135 $131 (S3) $1 5 New York/Newark S229 S189 S280 S40 (S51) 6 Minneapolis $175 $225 5167 (S50) 58 7 Denver $167 $126 $133 $41 $35 8 Dallas/Fort Worth $211 $169 $163 $42 $43 9 Sacramento S103 $74 $76 $29 $27 10 Washington $254 S181 $237 $73 $17 11 Boston $215 $178 $228 $37 ($13) 12 Philadelphia $194 $177 $183 $17 $11 13 Las Vegas 14 Houston $205 $177 $166 $28 $40 15 Kansas City $163 $165 $131 ($3) $32 16 Atlanta $238 $237 $191 $0 $47 17 St Louis $190 $172 $172 $17 $18 18 Detroit S232 $172 $183 $60 $49 19 Spokane S145 $139 $129 S5 $16 20 Baltimore $212 $161 S173 $51 $39 21 Salt Lake City $180 $117 $104 S63 $77 22 Indianapolis S166 $184 S146 (S18) $20 23 Orlando $222 $171 $188 $51 $34 _ 24 Phoenix 25 Bellingham $113 $173 $159 ($60) ($46) 26 Pittsburgh $178 $166 $182 $13 (83) 27 Omaha $161 $160 $133 ($18) $28 28 Los Angeles 29 Cleveland $194 $138 S198 86 ($4) 30 Fort Lauderdale $214 $153 $163 $61 $51 Average 37 Markets $182 $164 $164 $18 $18 %PSP Higher Avg Fare 10.8% 110% Note LAX,LAS and PHX not Inciuded in fare comparison LAX is not a market for ONT or LAX PSP-LAS and PSP-PHX are served entirely by regional earners for which available fare data is less reliable Both LAS and PHX are served by SouthweGi from LAX and ONT. Soorce US DOT O&0 S�Ney vio 0alabv.e Prod Lc[E Palm Springs International Airport Market Analysis Update, March 31, 2008 Page 15 oo0"H6 SH&E 3 ASSESSMENT OF INDUSTRY ISSUES AND POTENTIAL IMPACT ON AIR SERVICE AT PSP As discussed in prior sections of this report, PSP's air passenger enplanements have increased by 12.9% over the past two years, as compared to SH&E's projected growth of 93% over the same period in the 2006 Forecast. PSP has not only outperformed the projected traffic forecast for the 2005-2007 period, but has also significantly exceeded actual domestic enplanements growth of the total U.S. and traffic growth at Ontario, LAX and other Southern California airports. Also, while PSP's average fares have increased during the past two years, the percentage increase has been in line with overall domestic fare increases and the change in fates at Ontario and LAX. Exhibit 3.1 Comparison of PSP Enplaned Passenger Growth, 2005-2007 140% - 120%- ^ 10.0%- 60% 40% _ .. 3.0% ._ ._ . . . 20%-.. .. ..._. .. ... . — ------------------ -- 0.6% I 00% U.1Y -2 0% Palm O-5-Domestic LAX ONT LA Area Springs Source Palm Springs International Airport FAA March 2008 Forecast Southern California Association of Governments However, at the present time(1 st Quarter 2008)there are several national and industry issues that need to be assessed with regard to their potential impact on air service and traffic at PSP, and in relation to the March 2006 traffic forecasts. These issues include: Potential industry consolidation due to airline mergers 7A The trends in fuel costs and related impacts on air fares and traffic growth Recent weakening of the U.S. economy 3.1 AIRL.INE•CONSOLIDATI01J Over the past IS months, there has been considerable public discussion and speculation regarding potential mergers among major U.S. airlines. Several major airline CEO's have stated publicly that consolidation within the airline industry is necessary to reduce excess capacity and improve the financial Palm Springs International Airport Market Analysis Update. March 31, 2008 Page 16 000147 SH&E condition of the industry in order to attract capital and investment that is needed for a healthy airline industry. In late 2006, US Airways proposed a merger with Delta Airlines. This merger was strongly opposed by Delta and the proposal was withdrawn. Within the Low Cost Carrier("LCC')sector,AirTran Airways proposed to acquire Midwest Airlines in 2007, but that proposal was also strongly rejected by Midwest Airlines. As of March 2008, potential mergers under consideration include Delta-Northwest, United-Continental and several other combinations. In SI-I&E's opinion, consolidations that may take place within the airline industry are not likely to have a significant impact on air service and trafbc development at PSP. PSP currently has reasonably competitive services in many of its top 30 markets; (see Exhibit 3.2 on the following page.) But, most of this competition is in markets served by connections over various hubs. Nearly all of the PSP's nonstop service routes are served by only one carrier, with the notable exception of PSP-San Francisco, which is served by both United and Alaska Airlines. With the possible exceptions of a United-Alaska merger, or United-Delta merger, there does not appear to be either point-to-point or hub routes that would likely lose service due to airline consolidation. For United-Alaska, PSP-Bay Area service (SFO and SJC) might be reduced, and for United-Delta the combined Denver/Salt Lake City hub services would likely be reduced. Alaska Airlines, American and United Airlines are the three major carriers at PSP and account for approximately 70% of PSP's current enplanements (Alaska 29%, United 22% and American 20%). Consolidations involving these three carriers would most likely have the most significant impact on PSP. However, its is highly unlikely that United and American, which provide the broadest amount of competitive services in PSP markets,would never be permitted to merge. If Alaska Airlines were acquired by either American or United, this would substantially increase American's or United's share of PSP traffic to approximately 50% of the total market. However, with respect to a consolidation with American, there would be no significant change in the effective competition in any of PSP's top 30 O&D markets. American and Alaska serve different O&D markets at PSP. With respect to a consolidation with United, competition in only two of the PSP's top 30 markets would be impacted — San Francisco and Sacramento. San Francisco is PSP's largest O&D market. As both carriers provided nonstop PSP-SFO service, service in this market would likely be impacted. Mergers involving Delta (except with United), US Airways, Northwest and Continental would not likely have a significant impact on service and competition at PSP. These four carriers combined account for 25%of PSP's total enplanements. With regard to the possible Delta-Northwest merger,there are no PSP markets among the top 30 where Delta and Northwest compete. The same is true for United and Continental. Also, the nonstop hub routes operated by these carriers at PSP serve largely different geographic market areas. To summarize, while consolidation among domestic carriers may result in some short term reductions in competition at Palm Springs, they are not likely to have a significant effect on overall air service and traffic development. Palm Springs International Airport Market Analysis Update, March 31 2008 Page 17 0a OIL�8 SH&E Exhibit 3.2 Competitive Profile of Palm Springs'Top 30 O&D Markets Nonstop Carriers with 10%or .: . Psgrs Percent of Service Oreater Share of Market YE 3Q'07 PSP Total Carriers Market.. . • One Carrier Markets Seattle/Taconla 163 840 12.2% AS AS Portland 79 050 5 9% AS AS Denver 36250 27% UA UA Dallas/Fort Worth 32 860 2 4% AA AA Salt Lake City 11,850 09% DL ❑L Phoenix 11,010 080/0 Us Us Los Angeles RIM D 7% UA UA Subtotal 344,150 255°/ Two Carrier Markets San Franclsco 164,330 12 2% AS UA AS,UA Chicago 84,460 6.3% AA UA AA,UA Sacramento 31,670 2.3% AS AS,UA Houston 17,230 1 3% CO CC,US St,Louis 14,480 1 1% --- AA,US Spokane 12,830 1 0% AS AS,DL Bellingham 10760 0.8% G4 G4,AS Subtotal 335760 24.9% Three Carrier Markets New York 56,200 42% •-- AA,U&DL Minneapolis 53,210 39% NW,SY NY,SY,US Washington 23,480 1 7% --- U&AA,US Philadelphia 21,160 1.6% -- AA,UA,US Kansas City 15,05D 1.2% — AA UA,US Atlanta 15,600 1.2% — DL US,AA Detroit 13,070 1 0% — AA,NW,US Baltimore 11,930 0.9% --- AA,UA US Indianapolis 11220 0 8% -- AA,US,NW Subtotal 221,930 16 5% Four Carrier Markets Boston 22,170 1.6% --- AA,UA,DL Las Vegas 19,690 1 5% UA,US UA,US,G4 Orlando 11,090 0 8% --• AA,UA,DL,US Pittsburgh 9,890 0 7% --- AA,US,UA,DL Omaha 9,670 0 7% -•• UA,US,AA,DL Cleveland 9,140 07% --• AA,CO,Us,CO Fart Lauderdale 8 830 D 7% --- AA,Us,DL,CO Subtotal 90,450 6.7% Subotal Top 30 992 320 73.6% Total PSP 1 348 220 100.0% Note An effective Competitor is defined a;a carrier wdp 10%or greater market share Source US DOT O&D Survey via Dmabase Products Inc CAG February 2008 Palm Springs International Airport Market Analysis Update, March 31, 20138 Page 1S 000149 SH&E 3.2 FUEL Fuel costs have increased dramatically for the airline industry over the past five years and exert enormous pressure on airline profitability and air fares. The price of crude oil more than doubled from approximately $31 per barrel in 2003 to an average S66 for the year 2006. Through the middle of 2007, oil prices declined by about 8%, then rose sharply during the 41h quarter 2007, and continued to rise through mid-March 2008 (the date of this report). As of March 12"', erode oil prices were S105 per barrel, or 75%above the March 2007 price of$60 per barrel. Based on the oil futures prices, tic price of oil is projected to remain at this level through 2008 and then decline to approximately $100 per barrel in 2009 and thereafter. Based on these oil price trends, the average cost of airline fuel is projected to increase by approximately 45% in CY 2008, as compared to CY 2007. With fuel costs representing over 30% of the total costs of domestic airline operations, the industry would need approximately a 15% increase in average fares to fully offset the higher cost of fuel. However,airlines have not been able to simply pass along the higher costs of fuel in their passenger fares. They have in the past absorbed much of the increased costs through cost reductions in other areas of operations, including reductions in service and capacity,and in the form of reduced profits. Therefore, if oil price levels remain at $100 per barrel for the foreseeable future, it is probable that average domestic tares will increase by 10% or more in 2008. This would be several percentage points higher than the 8% to 9% increase in domestic fares in 2006 and would adversely affect traffic growth nationally and at PSP. 3.3 WEAKENING U.S. ECONOMY As of March 2008, there are considerable indications that the U.S. economy may be heading into a recession during this year. The growth in U.S. Real GDP during the 41h quarter 2007 dropped to 0.6%, from 4.9% in the prior 3rd quarter. Real GDP growth for the calendar year 2007 was 2.2%, as compared to 2.9% in 2006. Although airline bookings remained relatively strong during the first quarter 2008,there are reports of reduced bookings for the 2nd and 3rd quarters. 1n short,the prospects for growth in domestic air travel during 2008 will be challenging. The FAA, in its recently released forecast of for domestic air travel, predicts only a 1% growth in enplanentents for the fiscal year(ending September 30)2008. Palm Springs International Airport Market Analysis Update, March 31 2008 Page 18 000150 SH&E 3.4 ASSESSMENT OF SH&E'S MARCH 2O06 FORECASTS OF PSP TRAFFIC The 2006 Forecast projected PSP's enplanements to grow at the rate of 4.4% for the 2005-2010 period, and then at annual rates of approximately 3.6%per year for the remaining 18 years Of the forecast period (to 2028)- Notwithstanding the likelihood that there may be a negative variance in the traffic growth expected at PSP in 2008 as compared to the March 2006 report, SI-I&E does not consider it to be material to the overall, long term projection of PSP enplanements in that report. As previously noted, PSP's actual enplanements growth for 2005-2007 exceeded the March 2006 projected growth for the same two years, by a total of 3.6 percentage points. Assuming that PSP traffic grows by only 1% in 2008, which is the FAA predicted growth rate for FY 2008,then PSP's 2008 traffic would be right on track with the 2006 Forecast- It is important to note that PSP's enplanement growth rate has substantially exceeded the national average during the past two years, as well as the growth rate of other Southern California airports. For the 2005- 2007 period, PSP annual traffic growth rate was 4.8 percentage points above the national average for domestic traffic (6-3% versus 1.5%) and has exceeded the national average growth rate for the 2000-2007 period by 23 percentage points. The 2006 Forecast of PSP enplanements was derived by first forecasting domestic U.S. enplanements and then adding a growth differential of 0.6 percentage points through 2010, 0.5 points, through 2015 and decreasing gradually to 0.2 percentage point differential toward the end of the forecast period. The FAA's recent forecast of domestic enplanements projects a 1.0% growth rate in 2008, but then 3-3% and 3.6% in 2009 and 2010, and approximately 2.9% each year through 2015. If it is assumed that PSP would have a positive 0.5 to 0.6 annual percentage point differential relative to the national growth rate, then these growth rates continue to match the 2006 Forecast, both in individual years, and for the entire period- For example, the FAA national domestic enplanements growth rate for 2008-2013 is 3.0%. Adding the 0.6 percentage point differential would imply a 3.6% growth rate for PSP traffic. The 2006 Forecast predicted a 3.7%growth rate for the 2008-2015 period. Therefore, based on the consideration of the actual growth of PSP traffic in 2006 and 2007, and assessment of market conditions as of March 2008, SH&B considers the 2006 Forecast to continue to be valid. Palm Springs International Airport Market Analysis Update, March 31, 2008 Pa a 20 D001 .. SH&E Exhibit 3.3 Comparison of PSP Enplaned Passenger Growth FAA Forecast(March 2008) Adjusted PSP Enplanement Forecast SH&E Ra"o US Domestic Growth Est. PSP Adjusted Adjusted Mar.2006 Adj.Forec Year Enplanements Over 0 �Mjllons) Year vs US Growth Growth Forecast Forecast Forecaso (1) (2) (3) (4) (5) (6) (7) (8) 2007 6894 798 088 771 337 1 03 2008 696.2 1.0% 0.6% 1.6% 810,749 806,047 1.01 2009 720.6 3.5% 0.6% 4.1% 844,028 840,707 1,00 2010 7462 3 6% 0 6% 4 2% 879.077 874.335 1.01 2011 7670 2 8% 0 5% 3 3% 907,976 907,560 1,00 2012 7804 20% 0.5% 3 4% 939,033 940,232 1.00 2013 8126 29% 0.5% 340/. 971,326 973,140 1.00 2014 8346 2.7% 0.5% 32% 1,002,480 1,007,200 1.00 2015 859.0 2.9% 0.5% 3.4% 1,036,800 1,041,445 1.00 2008-16 AAGR 3,0% 36% 37% Notes to Columns Col(1) 2007 is actual for U.S and Adjusted PSP enplancments Col(2)and(3) From FAA Aerospace Forews s,FY 2006�2025 March 2008 To71e 5 Col(4) Based on SHOE March 2006 forecast assumption(see p C-67 of March 2006 report) 0ol(5) Col(3)plus(:ol(4) Col(6):FY 2007 PSP enplanements increase by growth rate in Cal(5) Col(7).From SHBE March 2006 report Exhibit 4 9 Col(a).Col(6)divided by Col(7) Palm Springs International Airport Market Analysis Update, March 31, 2008 Page 21 000152 APPENDIX D CITY AUDITED FINANCIAL STATEMENTS D_, 000153 APPENDIX E FORM OF CONTINUING DISCLOSURE CERTIFICATE This Continuing Disclosure Certificate (the "Disclosure Certificate") is executed and delivered by the City of Palm Springs (the "Issuer") in connection with the issuance of its $7,000,000* 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds, (Palm Springs international Airport) (the-Bonds")- The Bonds are being issued pursuant to an Indenture of Trust dated as of April 1, 2006,as supplemented by a First Supplement to Trust Indenture dated as of' May 1, 2008 (the "Indenture') between the Issuer and The Bank of New York Trust Company, N.A. (the"Trustee"), The City covenants and agrees as follows: SECTION 1. Purpose of the Disclosure Certificate. This Disclosure Certificate is being executed and delivered by the City for the benelwt of the Bond Owners and in order to assist the Participating Underwriters in complying with S.E.C. Rule 15e2-12(b)(5). SECTION 2. Definitions. In addition to the delinitions set forth in the Indenture, which apply to any capitalized term issued in this Disclosure Certificate unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any Annual Report provided by the City pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Dissemination Agent" shall mean the Trustee, or any successor Dissemination Agent designated in writing by the City and which has filed with the City a written acceptance of such designation. "Listed Events"shall mean any of the events listed in Section 5(a)of this Disclosure Certificate. "National Repository shall meats any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. Information on the National Repositories as of a particular date is available on the Internet at www.sec.gov/consumer/nnnsir.htni. "Official Statement- shall mean the final Official Statement dated relating to the Bonds. "Participating Underwriter"shall mean any of the original underwriters of the Bonds required to comply with the Rule in connection with offering the Bonds. "Repository"shall mean each National Repository and each State Repository. "Rude" shall mean Rule 15c2-12(b)(5) adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934,as the same may be amended from time to time. "State Repository"shall mean any public or private repository or entity designated by the State of California as a state repository for the purpose of the Rule and recognized as such by the Securities and Exchange Commission.As of the date of this Disclosure Certificate,there is no State Repository. *Preliminary,subject to change. E-1 QQ0154 SECTION 3. Provision of Annual Reports. (a) The City shall, or shall cause the Dissemination Agent to, not later than March 31 of each year, commencing March 31, 2009, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate. Not later than fifteen (15) days prior to said date,the City shall provide the Annual Report to the Dissemination Agent. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross-reference other information as provided in Section 4 of this Disclosure Certificate, provided that the audited financial statements of the City may be submitted separately from the balance of the Annual Report- (b) if the City is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the City shall send a notice to each Repository or to the Municipal Securities Rulemaking Board in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and each State Repository, if any; and (ii) file a report with the City certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. SECTION 4. Content of Annual Reports, The Annual Report of the City shall contain or cross- reference the following: (a) Audited Financial Statements of the City prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Govemmental Accounting Standards Board. If such audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement, and the audited financial statements shall be filed in the same manner as the Annual Report when they become available. (b) Unless otherwise provided in the audited financial statements filed on or prior to the annual filing deadline for the Annual Reports provided for in Section 3 above, financial information and operating data with respect to the City for the preceding fiscal year, substantially similar to that provided in the following corresponding tables in the Official Statement: Table No. I — Historical Enplanements; Table No. 3 - Airline Market Share by Airline; Table No. 4 — Historical PFC Revenues; Table No. 5 -Airport Enterprise Fund Statement of Net Assets; Table No. 6 - Airport Enterprise Fund Statement of Revenues, Expenses and Changes in Fund Net Assets; and Table No. 9 — PFC Revenues and Bond Redemption. In addition, the City shall provide information on any special mandatory redemption of the Bonds from the Remaining Revenues. Any or all of the items listed above may be included by specific reference to other documents, including official statements of debt issues of the City or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The City shall clearly identify each such other document so included by reference. E-2 000155 SECTION 5. Reporting of Significant Events. (a) Pursuant to the provisions of this Section 5, the City shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material: (1) Principal and interest payment delinquencies. (2) Non-payment related defaults. (3) Unscheduled draws on debt service reserves reflecting financial difficulties. (4) Unscheduled draws on credit enhancements reflecting financial difficulties. (5) Substitution of credit or liquidity providers, or their failure to perform. (6) Adverse tax opinions or events affecting the tax-exempt status of the security- (7) Modifications to rights of security holders. (8) Contingent or unscheduled bond calls- (9) Defeasances. (10) Release, substitution,or sale of property securing repayment of the securities. (11) Rating changes- (b) Whenever the City obtains knowledge of the occurrence of a Listed Event, the City shall as soon as possible determine if such event would be material under applicable Federal securities law. (c) If the City determines that knowledge of the occurrence of a Listed Event would be material under applicable Federal securities law, the City shall promptly file a notice of such occurrence with the Municipal Securities Rulcmaking Board and each State Repository. Notwithstanding the foregoing, notice of Listed Events described in subsections (a)(8) and (9) need not be given tinder this subsection any earlier than the notice(if any)of the underlying event is given to holders of affected Bonds pursuant to the Indenture. SECTION 6. Termination of Reporting Obligation. The City's obligations under this Disclosure Certificate shall terminate upon the legal defeasance, prior redemption or payment in full of all of the Bonds. If such termination occurs prior to the final maturity of the Bonds, the City shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). SECTION 7. Dissemination Agent. The City may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out their obligations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent_ If at any time there is not any other designated Dissemination Agent, the Trustee shall be the Dissemination Agent. The Dissemination Agent may resign by providing thirty days'written notice to the City and the Trustee. Upon receiving notice of such resignation, the City shall promptly appoint a successor Dissemination Agent by an instrument in writing. Any resignation or removal of the Dissemination Agent shall become ofTective upon acceptance of appointment by the successor Dissemination Agent. If no appointment of a successor Dissemination Agent shall be made pursuant to the foregoing provisions of this Section within forty-five (45) days after the Dissemination Agent shall have given to the Issuer written notice or after a vacancy in the oflice of the Dissemination Agent shall have occurred by reason of its inability to act, the Dissemination Agent or any beneficial owner may apply to any court E-3 of competent jurisdiction to appoint a successor Dissemination Agent. Said court may thereupon, after such notice, if any,as such court may deem proper, appoint a successor Dissemination Agent. If, by reason of the judgment of any court, or reasonable agency, the Dissemination Agent is rendered unable to perform its duties hereunder, all such duties and all of the rights and powers of the Dissemination Agent hereunder shall be assumed by and vest in the City in trust for the benefit of the beneficial owners. The City covenants for the direct benefit of the beneficial owners that its Treasurer in such case shall be vested with all of the rights and powers of the Dissemination Agent hereunder, and shall assume all of the responsibilities and perform all of the duties of the Dissemination Agent hereunder, in trust for the benefit of the beneficial owners of the Bonds. In such event,the Treasurer may designate a successor Dissemination Agent qualified to act as Dissemination Agent hereunder. SECTION S. Amendment; Waiver. Notwithstanding any other provision of this Disclosure Certificate, the City may amend this Disclosure Certificate, and any provision of this Disclosure Certificate may be waived, provided that the following conditions are satisfied (provided however, no amendment increasing or affecting the obligations or duties of the Dissemination Agent shall be made without the consent of the Dissemination Agent): (a) if the amendment or waiver relates to the provisions of Sections 3(a), 4 or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature, or status of an obligated person with respect to the Bonds,or type of business conducted; (b) the undertakings herein, as proposed to be amended or waived, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the primary offering of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances;and (c) the proposed amendment or waiver either(i) is approved by holders of the Bonds in the manner provided in the Indenture for amendments to the Indenture with the consent of holders, or (n) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or beneficial owners of the Bonds. If the annual financial information or operating data to be provided in the Annual Report is amended pursuant to the provisions hereof, the first annual financial information filed pursuant hereto containing the amended operating data or financial information shall explain, in narrative form, the reasons for the amendment and the impact of the change in the type of operating data or financial information being provided. If an amendment is made to the undertaking specifying the accounting principles to be followed in preparing financial statements, the annual financial information for the year in which the change is made shall present a comparison berween the financial statements or information prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. The comparison shall include a qualitative discussion of the differences in the accounting principles and the impact of the change in the accounting principles on the presentation of the financial information, in order to provide information to investors to enable them to evaluate the ability of the City to meet its obligations. To the extent reasonably feasible, the comparison shall be quantitative. A notice of the change in the accounting principles shall be sent to the Repositories in the same manner as for a Listed Event under Section 5(c). F:4 ` 01J57 SECTION 9, Additional Information. Nothing in this Disclosure Certificate shall be deemed to prevent the City from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the City chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the City shall have no obligation under this Disclosure Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. SECTION 10. Default. In the event of a failure of the City to comply with any provision of this Disclosure Certificate, any Participating Underwriter or any holder or beneficial owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the City to comply with its obligations under this Disclosure Certificate. A default under this Disclosure Certificate shall not be deemed an Event of Default under the Indenture, and the sole remedy under this Disclosure Certificate in the event of any failure of the City or the Trustee or the Dissemination Agent to comply with this Disclosure Certificate shall be an action to compel performance. SECTION 11. Duties. Immunities and Liabilities of Dissemination Agent. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Certificate, and the City agrees to indemnify and save the Dissemination Agent (if other than the City), its officers, directors, employees and agents, harmless against any loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liability, but excluding liabilities due to the Dissemination Agent's negligence or willful misconduct. The Dissemination Agent shall be paid compensation by the City for its services provided hereunder in accordance with its schedule of fees as amended from time to time and all expenses, legal fees and advances made or incurred by the Dissemination Agent in the performance of its duties hereunder. The Dissemination Agent and the Trustee shall have no duty or obligation to review any information provided to it hereunder and shall not be deemed to be acting in any fiduciary capacity for the City, the Bond Owners, or any other party. The obligations of the City under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. SECTION 12. Counterpart. This Disclosure Certificate may be executed in counterparts, each of which shall constitute an original signature page thereof. SECTION 11 Beneficiaries. This Disclosure Certificate shall inure solely to the benefit of the City, the Dissemination Agent, any Participating Underwriter and holders and beneficial owners from time to time of the Bonds, and shall create no rights in any other person or entity. Date: ,2008 CITY OH PALM SPRINGS By: F-5 t� C •Q�QlC� EXFIIBIT A NOTICE OF FAILURE.TO PILE ANNUAL REPOIZT Name of Issuer: City of Palm Springs Name of Bond Issue: 2008 Airport Passenger Facility Charge Subordinate Relunding Revenue Bonds (Palm Springs International Airport) Date of Issuance: ' 2008 NOTICE IS HEREBY GIVEN that the City of Palm Springs, California(the"City") has not provided an Annual Report with respect to the above-named Bonds as required by that certain Indenture of Trust, dated as of April 1, 2006, as supplemented by a First Supplement to Trust Indenture dated as of May 1, 2008, between the City and The Bank of New York Trust Company,N.A., as trustee. The City anticipates that the Annual Report will be filed by Dated: CITY OF PALM SPRINGS By cc: Trustee E-6 1000159 APPENDIX F DTC AND THE BOOK-ENTRY ONLY SYSTEM The following description of the Depository Trust Company ("DTC'), the procedures and record keeping with respcet to beneficial ownership interests in the Bands, payinent of principal, interest and other payments on the Bonds to DTC Participants or Beneficial Owners, confirmation and transfer of beneficial ownership interest in the Bonds and other related transactions by and between DTC, the DTC Participants and the Beneficial Owners is based solely on information provided by DTC. Accordingly, no representations can be made concerrhirig these matters and neither the DTC Participants nor the Beneficial Owners should rely an the foregoing information with respect to such matters, but should instead c'ohfirm the same with DTC nr the DTC Participants, as the case may be. Neither the issuer of the Bonds (doe 'issuer-) nor the trustee, fiscal agent or paving agent appointed with respect to the Bonds (the "Agent') take any responsibility for the irifornnatinrn contained in this Appendix. No assurances can be given that DTC, DTC Participants or Indirect Participants will distribute to the Beneficial Owners (a)payments of interest, principal or premium, if any, with respect to the Bonds, (b) certificates representing ownership interest in or other confirmation or ownership interest in the Bonds, or (c) redemption or other notices sent to DTC or Cede & Co., its nominee, as the registered owner of the Bonds, or that they will so do on a timely basis, or that DTC, DTC Participants or DTC Indirect Participants will act in the manner deecrihed in this Appendix The current "Rules" applicable to DTC are on file with the &curiticv and Exchange Co mission and the current "Procedures" of DTC to be followed in dealing with DTC Participants are on file with DTC. i. The Depository Trust Company("DTC"),New York,NY,will act as securities deposirory for the securities (the "Securities"), The Securities will be issued as fully-registered securities registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered Security certificate will be issued I'or each issue of the Securities, each in the aggregate principal amount of such issue, and will be deposited with DTC. If, however, the aggregate principal amount of any issue exceeds S500 million, one certificate will be issued with respect to each $500 million of principal amount, and an additional certificate will be issued with respect ro any remaining principal amount of such issue. 2. DTC, the world's largest securities depository, is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a"clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over .3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC's participants ("Direct Participants")deposit with DTC. DTC also facilitates the posrtrade settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book- entry transfers and pledges between Direct Participants' accounts. 'this eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-awned subsidiary of The Depository Trust & Clearing Corporation (­DTCC­). DTCC is the holding company for DTC, National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available ro others such as both U.S. and non-U.S_ securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect F-I -ODOI60 Participants")- DTC has Standard & Poor's highest rating: AAA. The DTC Rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com and wwwAtc.org. The information contained on this bzlcrnel 511E iS nnl incorporated herein by reference. 3. Purchases of Securities under the DTC system must be made by or through Direct Participants, which will receive a credit for the Securities on DTC's records. The ownership interest of each actual purchaser of each Security ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Securities are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Securities,except in the event that use of the book-entry system for the Securities is discontinued. 4. To facilitate subsequent transfers, all Securities deposited by Direct Participants with DTC are re.gistercd in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Securities with DTC and their registration in the name of Cede&Co. or such other DTC nominee do not effect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Securities; DTC's records reflect only the identity of the Direct Participants to whose accounts such Securities are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. 5. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Beneficial Owners of Securities may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Securities, such as redemptions, tenders, defaults, and proposed amendments to the Security documents. For example, Beneficial Owners of Securities may wish to ascertain that the nominee holding the Securities for their benefit has agreed Io obtain and transmit notices to Beneficial Owners. in the alternative, Beneficial Owners may wish to provide their names and addresses to the registrar and request that copies of notices be provided directly to them. G. Redemption notices shall be sent to DTC. If less than all of the Securities within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. 7. Neither DTC nor Cede & Co. (nor any other OTC nominee) will consent or vote with respect to Securities unless authorized by a Direct Participant in accordance with DTC's MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to Issuer as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts Securities are credited on the record date(identified in a listing attached to the Omnibus Proxy). 8. Redemption proceeds, distributions, and dividend payments on the Securities will be made to Cede& Co., or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail 'information from Issuer or Agent, on payable date in accordance with their respective holdings shown on DTC's records. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in r-z 19001aj bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC,Agent, or Issuer, subject to any statutory or regulatory requirements as may be in effect firm time to time. Payment of redemption proceeds, distributions, and dividend payments to Cede &; Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of Issuer or Agent, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and indirect Participants. 9. DTC may discontinue providing its services as depository with respect to the Securities at any time by giving reasonable notice to Issuer or Agent. Under such circumstances, in the event that a successor depository is not obtained, Security certificates are required to be printed and delivered. 10. Issuer may decide to discontinue use of the system of book-entry-only transfers through DTC (or a successor securities depository). In that event, Security certificates will be printed and delivered to DTC. I I. The information in this section concerning DTC and DTC's book-entry system has been obtained from sources that Issuer believes to be reliable, but Issuer takes no responsibility for the accuracy thereof. F-3 APPENDIX G FORM OF POND COUNSEL OPINION G-' .00 OIL 63 STONE & YOU N G BERG 515 South f5gueioa Street,Suite 1300 Los Angeles,California 90071 (213)413-5000 MEMORANDUM Date: April 7,2008 To: David Ready, City Manager,City of Palm Springs From: Sara Oberlies,Stone&Youngberg Scott 501lers,Stone&Youngberg Parker Colvin,Stone&Youngberg Re: Palm Springs International Airport 2008 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds Non-Rated Interest Rate Movement cc: Suzanne Harrell,Harrell&Company Advisors-LLC As you are aware, the Palm Springs Intctnauonal Airport is considering selling 2008 Airport Passenger Facility Charge Subordinate Re ending Revenue Bonds (the "2008 PFC Bonds") to refinance its outstanding 1998 General Airport Revenue Bonds,which are callable in July 2008. Because the 2008 PFC Bonds have a pledge of PFC Revenues subordinate to the outstanding passenger Facility Charge Revenue Bonds,Series 1998,the 2008 PFC Bonds would not qualify for an investment grade rating. Instead,like the 2006 Airport Passenger Facility Charge Subordinate Refunding Revenue Bonds, the 2008 PFC Bonds would be sold without an mvestinemt grade rating Over the last twenty years, there has been a wide investor marker for non-fared municipal securities, largely driven by the preponderance of land-secured credits such as Mello-Roos and assessment district bonds, Due to market and economic factors, in particular the "can't lose" attitude towards real estate investments, as little as nine months- ago, the interest race spread between the strongest land-secured credits—as measured by the ration of the appraised/market value to die debt being sold— and "AAA" high-grade credits was approxnnately 50 basis points (0.50%). For example, at that time, "AAA"-rated bonds were yielding app=imately 4,75% and strong non-rated bonds were yielding 525%. Weaker non-rated credits —lower value-to-hen rauos— were experiencing a spread to `.AAA" dcbL only slightly greater than this While those of us who had operated in this arena during the 1980s and 1990s considered these levels- an historic low by,issuers and investors alike had grown accustomed it, As depicted to the chart below, the spread since "Pfe-August" (which is about the time Stone&Youngberg began speaking with the Airport's financial advi or about the proposed refinancing) has widened considerably,and even widened since in February when the proposed refinancing was presented to the Airport Commission and"Now"for Cahfomia non-rated land-secured bonds CALIFOPNIANON-RATEDBONDS Value to Spad to "AAA" Lien Pre-Aug.2007 ® Now >25:1 50bp 125bp 125-150bp 6:1 to 101 60bp 150-175bp 150-200bp 3 1 to 4:1 751) 175.200b 200-250b 000164 David Ready,City of Palm Springs April 7,2008 Page 2 of') So what has happened? Beginning in trid Sugmt, in lust a few week period of time, interest rates for the strongest non-rated credits in California moved from about 5.25% to 5,75%. Rates took a breather in Scptcmbet/October,and then shot up again from 5,75%to over 625%u. They stabilized in the first month or so of calendar year 2008,but then were further eased when in the middle half of February,the municipal market experienced fifteen straight days of municipal market dcgmdation lead to investment grade interest rates that were 85 basis points higher than they had been three weeks earlier. While nonrated rates did not suffer an 85 basis point movement, they did suffer further widening of credit spreads that has lead to generally higher levels. Today, Stone & Youngberg is able to sell the very best credits at interest rates around 6.25% and weaker, 4!1 credits at of over 7% While the proposed 2008 PVC Bonds do not carry with them a value-to-Gin Alce land-secuted bonds, we believe they would be priced at interest rates vety similar to mid value-to-lien land-secured credits. While the dramatic incicas'es in rates slid nor occur until August, the issues in the land-secured market had begun in the beginning of 2007 as the residential real estate market showed signs of weakening. Because of this weakening, some large buyers of land-seclrcd bonds started increasing their underwriting standards. Some were even backing out of the market altogether. In August, the situation intensified with the first wave of the credit crisis stemmvag from losses in the subprime mortgages and assets backed by subprime mortgages. It became more profound in November when it became apparent That the depreciation in financial assets was bigger and will last longer and effect more sectors than expected. Investors became more conservative investing in safer, more liquid assets basal on finrdamewal credit concerns. Essentially, fears of an economic recession, negative home sales reports from all residential markets and from all homebuddcrs and continued fallout from exposure to subprime mortgage holdings was leading to a general rc-pricing of risk and liquidity. Finally,the rates at which the proposed 2008 PFC Bonds can be sold are influenced by the fact that interest on such bonds is subject to the Alternative Minimum Tax C AMT' With more individuals being subject to AMT,AMT is becoming a larger consideration in the retail marketing of such bonds. Unformnatcly, the AMT penalty has also widened since August,and even since February. In February, comparable Alvfl'bond issues were showing a penalty of 50 basis points on the short end of the yield curve and 25 basis points on the long end. T his has grown to 75 basis points on the short end and 35 basis points on Tic long end. Conclusion. While the municipal market has settled down in March through early April, Stone & Youngberg does not behevc there will be wides-prcad improvements in non-rated interest rates over The next nine to twelve months. Nan-rated rates are nor likely to improve until both the general liquidity in the financial markets is restored and die real estate market shows sustained signs of improvement. While opinions on when these might occur vary widely,most real estate professionals do not believe we have hit the nadir of the mortgage default crisis, On a positivc note,Stone&Youngberg was extremely pleased with the mrcrcst we received from investors two years ago when we sold the 2006 PFC Bond. The 2006 PFC Term Bonds maturing in 2020 and 2028 were both 10-times over subscribed, allowing us to decrease rates- in the final pricing. Such strong response was due in large part by these being a relatively unique credit among non-rated credits. Stone&Youngberg hopes to stimulate a similar strong response from institutional investors by structuring the bonds with intermediate term bonds of at least$1 million and by implementing,heavy marketing to the same invesuirs who bought the 2006 PFC Bonds. As it stands today,we believe we will be able to sell the proposed 2008 PFC Bonds within the requisite debt service coverage constraints. ooO�CJ ai