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HomeMy WebLinkAboutPW13-065 - Amendment - Regional Water Supply System Partners - Repayment Agreement to City of Tacoma for Second Supply Project - 01/01/2013 AMENDMENT TO AUGUST 24, 2010 REPAYMENT AGREEMENT This Amendment amends the Repayment Agreement dated August 24, 2010 by and among the City of Tacoma, Washington ("Tacoma"), the City of Kent, Washington ("Kent"), Covington Water District ("Covington") and Lakehaven Utility District ("Lakehaven," and collectively with Tacoma, Kent and Covington, the "Participants") relating to the Regional Water Supply System Revenue Bonds, 2010 Series A and Series B (the "Bonds") issued by Tacoma to finance the costs of Phase I of the Filtration Treatment Project (the "Project"). This Amended Agreement is dated as of , 2013. WHEREAS, pursuant to Section 8 of the Agreement for the Second Supply Project (the "Project Agreement"), the Project Committee shall be responsible for, among other matters, approving and revising Financing Plans. As provided in Section 11.3.1 of the Project Agreement, Tacoma is required to submit a Financing Plan to the Project Committee, setting forth the purpose, amount, repayment schedule and timing of a proposed issuance of bonds by the Regional Water Supply System; and WHEREAS, the Boards and Councils of the Participants adopted resolutions, ordinances or action items approving the installation of a filtration treatment system for the Project and their representatives on the Project Committee voted to approve the Filtration Treatment Project Financing Plan. As part of the Financing Plan, the Participants agreed to enter into a Repayment Agreement to elaborate on the payment sections in the Financing Plan and the Project Agreement; and WHEREAS,the Repayment Agreement was updated following the issuance of the Bonds to include the amount, types of bonds issued, repayment schedule, and adding the obligation of Kent and Covington related to the issuance of the 2010B Bonds as Build America Bonds to pay interest based on the Bond's interest rate net of the 35% payment to be received from the federal government and detailing Tacoma's rights with respect to Kent and Covington if such 35% payment is received late from the federal govermment (the "Agreement"); and WHEREAS, as set forth in the Agreement, Tacoma, Kent and Covington are responsible for a portion of the debt service on the Bonds. Lakehaven used cash to pay its share of the costs of the Project. Covington's share of the Bonds was $11,595,000, of which approximately $10,570,000 was to finance the Project and the remainder for costs of issuing the Bonds and funding a reserve for the Bonds; and WHEREAS, Covington has received additional State Revolving Fund and Public Works Trust Fund ("PWTF") loans for the Project and will contribute $7.47 million of loan proceeds to finance a portion of its share of the Project; and WHEREAS, in order to reduce the amount that Tacoma will need to borrow to pay its future share of additional costs of the Project, Tacoma has agreed to use a portion of Covington's share of unspent proceeds from the Bonds for Tacoma's share of the Project and, in return, pay a portion of the principal of and interest on the Bonds that is currently the responsibility of Covington; and WHEREAS, this Agreement has been duly authorized by ordinance or resolution of each of the Participants; 1 51266778 15 NOW, THEREFORE, the Participants agree as follows: Once Tacoma issues its Regional Water Supply System Revenue Refunding Bonds, 2013, Tacoma may draw $3 million on the State Revolving Loan that is shared by Covington and Tacoma for the Project. In addition, Tacoma may submit reimbursement forms to Covington for the remaining balance and Covington shall promptly submit the forms to Covington's State Revolving Fund and PWTF loans for the Project. Tacoma shall use the amounts received under this paragraph to finance the Project. The amount that Covington shall pay Tacoma for its share of the principal of and interest on the Bonds as shown on Schedule A to the Agreement is hereby amended. From and after the date Tacoma receives the $7.47 million as provided in the prior paragraph, Covington shall pay Tacoma for its share of the principal of and interest on the Bonds based on the formula set forth in Schedule A-1. Tacoma, Covington and Dent would be responsible for paying their share of debt service. When the final schedule is calculated based on the formula set forth in Schedule A- 1, the new schedule shall be attached to this Agreement as "Amended Schedule A." The Amended Schedule A shall supersede Schedule A to the Agreement. Tacoma agrees to pay the principal and interest on the Bonds that are no longer the obligations of Covington. Tacoma's increased share will be shown on Amended Schedule A. Schedule A attached to the Agreement includes debt service for the amount of the Bonds that was used to fund the Reserve Account for the Bonds and each party is responsible for the share of debt service used to fund the Reserve Account based on the same percentages as for debt service used to finance the Project. The Amended Schedule A will similarly reflect that the portion representing debt service on the amount used to fund the Reserve Account will reflect the revised percentages owed by Tacoma and Covington for debt service. The security for the Bonds included covenants that Tacoma, Covington and Kent would be responsible for paying their specified share of debt service. Tacoma cannot amend those security provisions without the consent of Bond owners. Covington, therefore, acknowledges that in the event that Tacoma does not pay its increased share of the principal of and interest on the Bonds on or prior to an interest or principal payment date, as shown on Amended Schedule A, Covington will remain obligated to Bond owners to pay such share. If Covington makes a payment in excess of its obligation shown on Amended Schedule A, Covington may request in writing that Tacoma reimburse Covington for such payment or ask that Tacoma apply such excess funds to a future payment. If Covington requests a reimbursement, Tacoma shall pay Covington the reimbursement within 30 days after receipt of such written request. Covington may charge Tacoma interest (based on the rate equal to the current earnings rate on the City's investment pool) from the 3I't day after Tacoma received the written reimbursement request to the date the reimbursement payment is received by Covington, plus any reasonable costs incurred by Covington in pursuing reimbursement. Section 2(b) of the 2010 Repayment Agreement governs federal subsidy payments for the 2010 Bonds that are received late. In light of recent announcements that federal sequestration could reduce all BABs payments made by the federal government to all municipal issuers, Section 2(b) is hereby expanded to provide as follows: If, as a result of sequestration, the federal government does not send Tacoma all or any part of the federal subsidy for interest on the Bonds on or prior to an interest payment date, Covington and Kent shall each be responsible for the additional interest on their share of the portion of the interest on the Bonds equal to the federal 2 51266778 15 subsidy interest payment not received based on the Schedule attached hereto as Schedule A-2. Tacoma shall promptly notify Covington and Kent that the federal subsidy payment was not received in whole or in part and Covington and Kent's share of the payment not received. Upon receipt of said notification from Tacoma, Covington and Kent shall promptly (within 30 days) make additional payment to Tacoma in an amount equal to their share of the federal subsidy amount not received. If Tacoma receives the federal subsidy payment after Covington and/or Kent have made an increased interest payment to replace their respective shares of this federal subsidy payment, Tacoma shall promptly (within 30 days after receipt of the federal subsidy payment) reimburse Covington and Kent for the increased interest payment Section 2(b) of the .2010 Repayment Agreement allows Tacoma to charge Covington and Kent interest for late payments. Covington and Kent may charge Tacoma interest (based on the rate equal to the current earnings rate on the City's investment pool) from the 316Y day after Tacoma received the increased interest payment to the date the reimbursement payment is received by Covington or Kent respectively, plus any reasonable costs incurred by Covington or Kent in pursuing reimbursement. Tacoma (or its agent) shall provide to Covington and Kent copies of all 8038- CP forms submitted to the IRS at the time of, or promptly following, each submittal. The Bond proceeds were used to fund the Project, pay costs of issuing the Bonds and make a deposit to the Reserve Account. To the extent that the Bond proceeds in the Reserve Account are not required to remain in the Reserve Account under the terms of the ordinances authorizing outstanding RWSS Bonds, Tacoma shall deposit the excess amount in the Reserve Account into the debt service fund and use the funds to pay debt service on the Bonds. Tacoma, Kent and Covington shall be credited for such debt service payment from the excess Reserve Account money in the same percentages shown on Amended Schedule A. Except as provided in this Amended Agreement, all other provisions of the Repayment Agreement and Financing Plan among the Participants for financing the Project shall remain in effect. This Agreement may be executed in counterparts, and each shall be considered an original when the signature of each party has been obtained 3 51266778 15 IN WITNESS WHEREOF, the Participants have duly executed this Amendment to Repayment Agreement on the date first written above. 4 City of Tacoma City of Kent Department of Public Utilities Water Division By: By: r/�%✓ Linda McCrea Su tte Cooke Title: Water Superintendent T' le- yor Approved as to form and legality: Approved as to form and legality: By. By; e u. Bill Fosbre Wom Brubaker Title: Attorney Title: Attorney Covington Water District Lakehaven Utility District By: By: Gwenn Maxfield Title: General Manager Title: President of the Board of Commissioners Approved as to form and legality: Approved as to form and legality: By: By: Eric Frimodt Steve Pritchett Title: Attorney Title: Attorney 4 51266779 15 AMENDED SCHEDULE A [To be added on Effective Date] 51266778 15 SCHEDULE A-1 On the effective date of this Agreement, A. Dashen & Associates and SDM Advisors as financial advisor to RWSS (or such other party as mutually agreed to), shall provide to both parties their best estimate of the yields that the RWSS Bonds would receive based on market conditions for that date and the maturity dates for the portion of Bonds being transferred. If such estimated yields are higher than the corresponding yields on the Bonds taking into account costs of issuance, then Covington's share of the debt service on the Bonds will be reduced by the debt service on the $7.47 million transferred to Tacoma plus debt service on the related costs of issuance and reserve account. If such estimated yields are lower than the corresponding yields on the Bonds taking into account costs of issuance, then Tacoma will receive a discount on the debt service paid, with the discount established to compensate for the estimated lower yield. In no case shall the resulting debt service to Tacoma from this transfer be higher than if Tacoma had not entered into this Agreement and issued the bonds with corresponding maturity dates on the effective date of this Agreement. An example of the calculation is on the following page: S1266778 15 k § § | 7 ) ■ m : f § } { G }) { ) Z r t! 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N .+ m n v p N N h ami m ro m 0 f0 m m m m Olt W W m m 6 m W W w Or1 .W-I N N tbn O •5 W m m m m w m w m W w m m R R m m m w m m h o r b m i mp n1Oi c Q a Q a a a Q Q a Q Q a a a a a a Q a a a m m ry N N N M c A N N m EO N N Jf N N 1Il N N 8 g F V O 9 A A ' N � m N vt wO O N O N y W w w Of N m O O d d a w aV A 9 m Q N 1p r W T O N N M a N W r W m O .i N T Q N {p r m Ol O O O C C C O c O O O O O O O O O O O O O O O O O O O O O N N ` N N N N ry N N N N N N N N N �I N N e1 eel .-I ei ei N N N N N N M .-1 rl N N ZY ry\ry\\\\\N N\N\ry\ ry\ry\ry \J ry\\ ry\ry\\ ry\ry\ry\\y ry\rNl� ry\ry\ � p .i .i rl N .N'i ti N N N ei ei .i eel rl .ry'i rl .N4 N .4 .Ni M ei ei ei .4 .�1 N ei � L � r F- r b Q H SCHEDULE A-2 51266779 15 Aug 9,2010 6 19 pm Prepared by Cdigruup Global Markets[nc Page 8 j BOND DEBT SERVICE City of Tacoma,Washington 2010 Series B(Kent) Period Ending Principal Coupon Itdetesl Debt Semce 12/01/2011 549.217 59 549,217 59 12MI/2012 432,64406 432,64406 12/01/2013 432,64406 432,64406 12101/2014 432,64406 432,64406 12101/2015 432,64406 432,64406 12IOI/2016 432,644 D6 432,64405 12101/2017 432,64406 432,64406 12101/2018 432.64406 432,64406 1V01/2019 432,64406 432,64406 l2/012020 432.64406 432,64406 12101/2021 432,644 D6 432,64406 IDOI/2022 432,64406 432,64406 12/01/2023 432,64406 432,64406 12101/2024 432,64406 432,64406 121OI/2025 370,000 5371% 432,64406 802,64406 12/012026 385,000 5371% 412.77136 797,77136 121012D27 40D,000 5 371% 392,093 00 792,093 00 12/012028 41D,000 5371% 370,60900 780,60900 12/012029 425,000 5371% 348,59790 773,58790 121012030 440,000 5 371% 325,761 16 765 761 16 12/01/2031 455,000 5 62 1% 302,12876 75712876 12/012032 470,000 5 621% 276 553 20 746 55320 12/O12033 490,00 5621% 25D,13450 740,13450 12/01/2034 505,00 5621% 222,59160 727,59160 12/012035 525 ODO 5621% 194,205 56 719,205 56 12/012036 545,00 5621% 164,69530 709,69530 12/012037 565,00 562t% 134,06096 699,06086 12MI12038 585,ODO 5621% 102,30220 697,30220 I2/012D39 605,OD0 5621% 69,41936 674,41936 121012D40 630,OD0 5621% 35,4L230 665,41230 7,805,OD0 10,207.560 49 18,012,560 49 51266778 15 Aug 9,2010 619 pm Prepared by Crbgruup Global Markets Inc Page 12 NEFDEBTSERVICE City of Tacoma,Washmgtrm 2010 Sews B(Kent) Penod Total 35%Fe&M Endmg Debt Service BAB3 Sahs/dy 12/012010 12/012011 549,21759 -152,22616 12/01/2012 432,64406 -151,42542 12I012013 432,64406 451,42542 121012014 432,64406 -151,42542 ° 12/012015 432,64406 -151,42542 12/012016 432,64406 -15142542 121032017 432,64406 -151,42542 1210M2018 432,64406 -151,42542 12ID112019 432,64406 -151,42542 121D12020 432,64406 -151,42542 12/012021 432,644 06 -151,425 42 12/D12022 432,64406 -151,42542 122012023 432,644 06 -151,425 42 , 12/01/2024 432,64406 -151,42542 12/012C25 802,644 06 -151,425 42 12/012026 797,771 36 -144,469 98 121012027 792,093 00 -137,232 56 12/012028 780609 OD -129,71316 j 12/012029 773,587 90 -122,005 76 12/012030 763,761 16 -114,016 40 12012031 757,128 76 -105,745 06 I2/012032 746,55320 -96,793 62 12/01CO33 740,13450 -87,54708 12/012034 727,591 60 -77.907 06 12/012035 719,205 56 -67,97194 12/012036 709,695 30 -57,643 36 12/012037 699,06086 46.92130 12/012038 687,3C220 -35,80578 12/012039 674,41936 -24,29678 12/012040 665,412 30 -12,194 30 18,012,56049 -3,572,64618 1 51266778 15 Aug 9,2010 6 19 pm Prepared by Cmgroup Global Markets Inc Page 9 BOND DEBT SERVICE City ol-Tacoma,Washington 2010 Senes B(Covington) Period Ending Principal Coupon Interest Debt Service 12/01/2D 11 827,366 71 827,366 71 -I 12/012012 651,754 96 651,754 96 / 12/012013 651,754 96 651,754 96 12/012014 651,754 96 651,754 96 s 12/C12015 651,754 96 651,754 96 12/C 12016 651,75496 651,75496 12/012017 651,7)496 651,754 96 12/012018 651,754 96 651,754 96 12/012019 651,754 96 651,754 96 12/012020 65175496 651,75496 12/01/2021 651,75496 651,75496 12/012022 651,754 96 651,754 96 12/0 V2023 651,754 96 651,754 96 121012024 651,75496 651,73496 12/012025 651,75496 651,75496 12;012026 651,754 96 651,734 96 12/01,7027 651,75496 651,7>496 12/012029 651,754 96 651,754 96 12/012029 651.754 96 651,754 96 IM12030 651,75496 651,75496 12/012031 651,75496 651,75496 12/012032 651,75496 651,75496 12/01/2033 1,275,000 5621% 651,75496 1,926,75496 12/012034 1,320,000 5621% 580,09720 1,900,0872D 12/O1/2035 1,370,000 5621% 505,89000 1,875,99000 5 12/012036 1,420,D00 5621% 428,88230 1,848,88230 12/C12037 1,470,DCO 5621% 349,06410 1,819,06410 12/01/2038 1,525 000 5 621% 266,435 40 1,791,435 40 12/012039 1,580,DOO 5621% 180,71516 1,760,71516 12/012040 1,635,000 5621% 91,90336 1,726,90336 11,595,000 17,568,953 35 29,163,953 35 51266779 15 a Aug9,2010 6 19 pm Prepared by Qbgmup Global Markets Lc Page 13 NETDEBTSERVICE City ofTacom0.Wazhmglon � 2010 Serves B(Co,1o&n) Puiod Tohil 35%Federal Siding Debt Service BABs Subsidy 12/01/2010 11/012011 827,36671 -289,57835 12/012012 651,75496 -228,11424 12/01/2013 651,75496 -228,11424 12/01/2014 651,75496 -229,11424 12/DI2015 651,75496 -228,11424 12/01/2016 651,754 96 -228,114 24 12/012017 651,754 96 -228,114 24 12/012018 651,754 96 -228,114 24 12/01/2019 651,754M -22811424 12/012020 651,754 96 -228 114.24 12/0/2021 651,75496 -228,11424 a 12/012D22 651,75496 -22S,11424 12/C12023 651,75496 -228,11424 12/C12024 651,75496 -228,11424 12/C12025 651,75496 -228,11424 12/012026 651,75496 -228,11424 12/012027 651,75496 -22811424 12/01/2028 65L,75496 -2.29,11424 12/012029 651,75496 -229,11424 12/012030 651,75496 -228,11424 12/0112031 651,75496 -228,11424 12/012032 651,754 96 -228,114 24 12/0112033 1926,75496 -228,11424 12/012034 1.90009720 -203,03052 , 12/012035 1,875,890 00 177,061 50 12/012036 1,948,882 30 -150,108 80 12/01/2037 1,819,06410 -122,17244 12/012038 1,791,43540 -93,25240 12/01/2039 1,760,71516 -63,25030 12/012040 1,72690336 -32,16618 29,163,95335 -6,149,13377 3126677815