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December 16, 2001, Investment Proceeds will qualify for a one-year temporary period that begins on the date of receipt of such Investment Proceeds. SECTION 406. YIELD RESTRICTIONS. (A) YIELD RESTRICTIONS. Except as provided below in Sections 406(C), (D) and (E), none of the Proceeds of the Certificates will be invested in any security, any obligation, any annuity contract or any investment-type property that has a yield that exceeds the yield on the Certificates by more than one-eighth of one percentage point (0.125%), and no Replacement Proceeds will be invested in any security, any obligation, any annuity contract or any investment-type property that has a yield that exceeds the yield on the Certificates. (B~ CALCULATION OF Y[ELD. Pursuant to Code § 148 and Regulations § 1.148-4(b), the "yield" on the Certificates is equal to the discount rate which, when used in computing the present value as of the issue date of all unconditionally payable payments of principal, interest, and fees for the qualified guarantee with respect to the Certificates (namely, the premium paid for the Insurance Policy described below), produces an amount equal to the present value, using the same discount rate, of the aggregate issue price of the Certificates as of the issue date. Any underwriter's discount, issuance costs or costs of carrying or repaying the Certificates is not taken into account in calculating Certificate of Participation yield. The yield on the Certificates as so calculated by I~r~~dent~al ~e~u~~t~es;;;t~e m~nabing Vndervurtter fvx ~he ~e.rt~f~eates-D.c ~',~~,~~•~ ; ;::::.::: a n . r r r .~, r'~,.,,~+..~,. ~':~„~,:,.,t ~,i; _ ,, ~ o ~~.~~c-r~~ , , : ~,... is ~.8a26~7 %. (C) TEMPORARY PERIOD EYCEPTIONS. The first exceptions to the yield restrictions described in Section 406(A) above are: (I) THREE-YEAR TEMPORARY PERIOD: The exception for Net Sale Proceeds of the Certificates and Investment Proceeds of the Certificates that are invested during the three-year temporary period described in Section 405(D) of this Certificate; and (i[) INVESTMENT PROCEEDS TEMPORARY PERIOD: The eYCeption for other Investment Proceeds that are invested during a one-year temporary period that begins on the date of receipt of such Investment Proceeds. (D~ EXCEPTION FOR BONA FIDE DEBT SERVICE FUND. The second exception to the yield restrictions described in Section 406(a) above is for Gross Proceeds of the Certificates that are deposited in the "bona fide debt service fund" described in Section 407(A) of this Certificate during the 13-month period described in Regulations § 1.148-2(e)(5)(ii). (E~ MINOR PORTION EYCEPTION. The third exception is for Sale Proceeds that are a part of a"minor portion," which is equal to the lesser of 5% of the Certificate of Participation Proceeds or $100,000; the minor portion for the Certificates is $100,000. GENERAL AND TAX CERTIFICATE PAGE H