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yield for 4 years or more. Therefore, the Certificates are not "hedge bonds" <br />of Code § 149(g). <br />ithin the meaning <br />(F~ NO COMMON ISSUANCE. There are no other tax-exempt obligati ns of the County <br />that have been, or will be, sold within fifteen days of the date hereof, pursuant a common plan <br />of financing, and payable from the same source of funds. , <br />(G~ CERTIFICATE OF PARTICIPATION MATURITY AND ECONOMIC L FE OF FINANCED <br />ASSETS. The Certificates mature or are subject to mandatory redemption at th times and in the <br />amounts, and are outstanding from the date of this Certificate to the da e of maturity or <br />mandatory redemption for the durations, producing the products of duration a d issue price, all <br />as shown on Exhibit B attached hereto. The sum of the several Certific tes years for the <br />Certificates shown on Exhibit B divided by the total issue price of the Certifi~Cates equals <br />years, being the weighted average maturity for the Certificates pursuant to Coc~e § 147(b)(1)(A). <br />When taking into account the assets comprising the Courthouse S uare Project, the <br />Courthouse Square Project as a whole has an average reasonably expected econo ic life in excess <br />of ?? years. For purposes of the foregoing, the average reasonably expected ec nomic life of the <br />Courthouse Square Project at the time the same is to be placed in service is calculated and <br />determined pursuant to Code § 147(b)(2)(B) by treating the economic life of e ch asset to be as <br />follows: I <br />(i) with respect to machinery, equipment and other tangible de reciable property <br />~ (other than buildings or other structures), the midpoint class life which would be <br />applicable with respect to such property under § 167(m) of the Internal evenue Code of <br />1954, as amended prior to August 15, 1986; 'I <br />(ii) with respect to buildings and other structures, the guide~ine life for such <br />property determined under IRS Revenue Procedure 62-21. 'i <br />~ <br />In light of the foregoing, the weighted average maturity of the Certifi ates ( years) <br />does not exceed 120 percent of the remaining average reasonably expected li e of the facilities <br />being refinanced by the Certificates. ~, <br />(H) NO DESIGNATION AS QUALIFIED TAX-EXEMPT OBLIGATIONS U DER §265. The <br />Certificates have not been designated as "qualified tax-exempt obligations" p rsuant to and for <br />purposes of Section 265 of the Code. I, <br />~I~ EMPLOYER IDENTIFICATION NUMBER AND OTHER FORM HO3H-G IN ORMATION. The <br />City hereby certifies that its taxpayer identification number for federal inco e tax purposes is <br />~ <br />~, <br />i <br />I <br />GENERAL AND TAX CERTIFICATE <br />PAGE lO <br />