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HomeMy WebLinkAbout131 of 1987 - Sale of United States Government Obligations held in EscrowVESt6J-ilon i 1 1) m(-7 Salt Lake City, Utah November 10, 1987 The Municipal Council of Salt Lake City, Salt Lake County, Utah (the "Municipal Council"), pursuant to due notice met in regular public session on November 10, 1987, at the hour of 6:00 o'clock P.M., at the regular meeting place of the Municipal Council in Suite 300 in the City Hall, 324 South State Street, in Salt Lake City, Utah. The meeting was duly called to order by the Chairperson of the Municipal Council with the following members being present, constituting a quorum of the Municipal Council: Roselyn Kirk Chairperson Florence Bittner Vice Chairperson Sydney R. Fonnesbeck Councilmember Grant Mabey Councilmember Thomas M. Godfrey Councilmember Earl F. Hardwick Councilmember W. M. Stoler Councilmember Absent: Palmer A. DePaulis Mayor Kathryn Marshall City Recorder There were also present: Michael B. Zuhl Acting Mayor Linda Domino Chief Deputy City Recorder Roger F. Cutler City Attorney. After the minutes of the preceding meeting had been duly read and approved, the City Recorder presented to the Municipal Council an affidavit evidencing the giving of not less than twenty-four (24) hours public notice of the agenda, date, time, and place of the November 10, 1987, regular meeting of the Municipal Council in compliance with the requirements of Section 52-4-6(2), Utah Code Annotated 1953, as amended, by (1) posting written notice of the meeting at the principal office of the Municipal Council, and (2) providing notice to at least one newspaper of general circulation within the geographic jurisdiction of Salt Lake City, Utah (the "City"), or to a local media correspondent. The affidavit was ordered recorded in the minutes of the meeting and is as follows: -2- STATE OF UTAH ) COUNTY OF SALT LAKE ) I, Kathryn Marshall, the duly qualified and acting City Recorder of Salt Lake City, Salt Lake County, Utah, do hereby certify, according to the records of said City in my official possession, and upon my own knowledge and belief, that in accordance with the requirements of Section 52-4-6(2), Utah Code Annotated 1953, as amended, I gave not less than twenty-four (24) hours public notice of the agenda, date, time, and place of the November 10, 1987, regular public meeting held by the Municipal Council of Salt Lake City, Salt Lake County, Utah, by: (a) causing a Notice of Public Meeting to be posted at the principal office of the Municipal Council at Suite 300, City Hall, 324 South State Street, in Salt Lake City, Utah, on November 6, 1987, at least twenty-four (24) hours before the convening of the meeting, in the form attached hereto as Annex A; said Notice of Public Meeting having continuously remained so posted and available for public inspection during regular office hours until the convening of the meeting; and (b) causing a copy of the Notice of Public Meeting in the form attached hereto as Annex A to be provided on November 6, 1987, at least twenty-four (24) hours before the convening of the meeting, to The Salt Lake Tribune and the Deseret News, newspapers of general circulation within the geographic jurisdiction of Salt Lake City, Utah, and to each local media correspondent, newspaper, radio station, or television station which has requested notification of meetings of the Municipal Council. IN WITNESS WHEREOF, I have hereunto subscribed my official signature and impressed hereon the official seal of Salt Lake City, Salt Lake County, Utah, this loth day of November, 1987. [SEAL] f, i/h at 4 yn s City Ree. :er Salt Lake C'ty, Salt Lake County, Utah -3- aihki,4taa' ANNEX A [Attach Copy of Meeting Notice] -4- SALT LAKE CITY COUNCIL AGENDA CITY COUNCIL CHAMBERS SUITE 300, CITY HALL 324 SOUTH STATE STREET Tuesday, November 10, 1987 6:00 p.m. A. BRIEFING SESSION: 5:00 - 5:55 p.m., Suite 300 City Hall, 324 South State. 1. Report of the Executive Director. 2. The City Council will interview Elma Jean E. Scott -Palmer prior to her appointment to the Housing Advisory and Appeals Board, Ronald Weber prior to his appointment to the Board of Appeals and Examiners, and Bernette Murphy and Norma D. Campbell to their appointments to the Community Development Advisory Committee. B. OPENING CEREMONIES: 1. Pledge of Allegiance. 2. Approval of the Minutes. 3. The City Council will present the National Institute for Automotive Service Excellence with a proclamation of recognition. 4. The City Council will present a plaque to David Johnson for his top score on the National Institute for Automotive Service Excellence tests. C. COMMENTS: D. 1. Questions to the Mayor. 2. Citizen Comments. CONSENT: 1. Petition No. 400-455, LDS Church. Set a date for a public hearing to be held Tuesday, November 17, 1987, at 6:20 p.m. to obtain public comment concerning Petition No. 400-455 submitted by the LDS Church requesting Salt Lake City to vacate a 10 foot alley right of way located north of the LDS Church at 1078 McClelland. (P 87-299) STAFF RECOMMENDATION: Set date. 2. Housing Advisory and Appeals Board, Appointments. Consider approving the appointments of Elma Jean E. Scott -Palmer, Elizabeth Haslam, and Maj-Greth H. Holmberg to the Housing Advisory and Appeals Board. (I 87-2) STAFF RECOMMENDATION: Approve. 3. Board of Adjustment, Reappointment. Consider approving the reappointment of I. J. Wagner to the Board of Adjustment. (I 87-1) STAFF RECOMMENDATION: Approve. D: CONSENT AGENDA Cont'd. E. 4. Board of Appeals and Examiners, Appointment. Consider approving the appointment of Ronald H. Weber to the Board of Appeals and Examiners. (I 87-17) STAFF RECOMMENDATION: Approve. 5. Community Development Advisory Committee, Appointments. Consider approving the appointments of Bernette Murphy and Norma Campbell to the Community Development Advisory Committee. (I 87-20) STAFF RECOMMENDATION: Approve. 6. Planning and Zoning Commission, Reappointment. Consider approving the reappointment of Keith Stepan to the Planning and Zoning Commission. (I 87-8) STAFF RECOMMENDATION: Approve. 7. Parking Meter Fee Waiver. Consider adopting ordinances amending Sections 46-8-157 and 28-3-157 of the Revised Ordinances of Salt Lake City, Utah, 1965, relating to exceptions in the charging of parking meter fees under certain conditions. (0 87-35) STAFF RECOMMENDATION: Adopt. NEW COUNCIL BUSINESS: 1. Section 46-6-105, Users of Drugs and Intoxicants. Consider adopting an ordinance amending Section 46-6-105 of the Revised Ordinances of Salt Lake City, Utah, 1965, as amended, relating to Users of Drugs and Intoxicants. (0 87-34) STAFF RECOMMENDATION: Suspend the Rules and Adopt on First Reading. 2. Water and Sewer Improvement Bonds. Consider adopting a resolution authorizing the restructuring of the escrow accounts relating to the City's $31,385,000 Water and Sewer Improvement and Refunding Revenue Bonds, Series 1986. (Q 86-12) STAFF RECOMMENDATION: Suspend the Rules and Adopt on First Reading. E. NEW COUNCIL BUSINESS Cont'd. 3. Apartment Regulatory Fees. Consider adopting an ordinance amending Section 20-36-3 of the Revised Ordinances of Salt Lake City, Utah, 1965, revising business regulatory fees for apartment houses. (0 87-36) STAFF RECOMMENDATION: Suspend the Rules and Adopt on First Reading. F. UNFINISHED COUNCIL BUSINESS: 1. Lease Revenue Bonds, Public Safety Building Consider adopting a resolution approving the organization of the Municipal Building Authority of Salt Lake City, Salt Lake County, Utah and the forms of Articles of Incorporation and By -Laws relating thereto, and authorizing the appropriate officers of said City to take all necessary action in connection therewith; authorizing and directing the publication of this resolution approving the selection of an underwriter and bond counsel for certain Lease Revenue Bonds, Series 1987, to be issued by the Municipal Building Authority. (Q 87-11) STAFF RECOMMENDATION: Adopt. 2. Board of Canvassers. Consider adopting a motion to convene as the Board of Canvassers and adopt a motion approving and certifying the abstract of votes constituting the canvass of the Municipal Election held Tuesday, November 3, 1987, for Mayor and Council Members in Districts 2, 4, and 6; and adjourn as the Board of Canvassers. (U 87-2) STAFF RECOMMENDATION: Adopt. G. PUBLIC HEARINGS: 1. Budget Amendment No. 1. 6:20 p.m. Obtain public comment concerning a resolution amending budgets of Salt Lake City, Utah, for the fiscal year beginning July 1, 1987, and ending June 30, 1988. (B 87-5) STAFF RECOMMENDATION: Close hearing and adopt with exception of allocation for 15 additional firefighters. 2. Petition No. 400-552, UNISYS. 6:30 p.m. Obtain public comment concerning Petition No. 400-552 submitted by UNISYS requesting that Sperry Way be changed to 2200 West Street. (P 87-298) STAFF RECOMMENDATION: Close hearing and adopt. H. ADJOURNMENT: ** ORDINANCES PERTAINING TO ANY ITEM ON THIS AGENDA MAY BE ADOPTED** DATED: November 6, 1987 BY: STATE OF UTAH ) COUNTY OF SALT LAKE ) ss. On the 6th day of November, 1987, I personally delivered a copy of the foregoing notice to the Mayor and City Council and posted copies of the same in conspicuous view, at the following times and locations within City Hall, 324 South State Street, Salt Lake City, Utah: 1. At 5:00 p.m. in the City Recorder's Office, 5th Floor; and 2. At 5:00 p.m. in the Newsroom, Room 325. Subscribed and sworn to before me this 6th day of November, 1987. My Commission Expires: to(art 1 ccci 4 i Notary Publ 'siding in the State of Utah APPROVAL: ECUTIVE DIRECTOR Thereupon, after the conduct of other business not pertinent to the following, the following resolution was introduced by the Chairperson in written form and, pursuant to motion duly made by Councilmember Kirk and seconded by Councilmember Mabey was adopted and approved by the following vote: Aye: Roselyn Kirk Florence Bittner Sydney R. Fonnesbeck Grant Mabey Thomas M. Godfrey Earl F. Hardwick W. M. Stoler Nay: None Absent: None. The resolution was approved as to form and signed by the City Attorney, was signed by the Chairperson of the Municipal Council, and was attested and recorded by the City Recorder in the official records of said City. The resolution is as follows: -5- RESOLUTION NO. 131 OF 1987 A RESOLUTION APPROVING THE SALE OF CERTAIN UNITED STATES GOVERNMENT OBLIGATIONS HELD IN AN ESCROW ACCOUNT PURSUANT TO THE ESCROW AGREEMENT DATED AS OF AUGUST 1, 1986, BY AND BETWEEN SALT LAKE CITY, SALT LAKE COUNTY, UTAH, AND MOORE TRUST COMPANY, AS ESCROW AGENT; PROVIDING FOR THE APPLICATION OF SUCH SALE PROCEEDS AND APPROVING THE PURCHASE OF CERTAIN OTHER UNITED STATES GOVERNMENT OBLIGATIONS TO BE DEPOSITED AND HELD IN SUCH ESCROW ACCOUNT BY THE ESCROW AGENT; AUTHORIZING THE EXECUTION AND DELIVERY OF A FIRST SUPPLEMENTAL ESCROW AGREEMENT; AND RELATED MATTERS. WHEREAS, Salt Lake City, Salt Lake County, Utah (the "City"), has entered into an Escrow Agreement dated as of August 1, 1986 (the "Escrow Agreement"), by and between the City and Moore Trust Company, of Salt Lake City, Utah, as Escrow Agent (the "Escrow Agent"), in connection with the issuance by the City of $31,385,000 Water and Sewer Improvement and Refunding Revenue Bonds, Series 1986 (the "Bonds"), and providing for the deposit of certain moneys and securities in an Escrow Account held by the Escrow Agent under the Escrow Agreement, and specifying the duties of the Escrow Agent; and WHEREAS, there has been presented to the Municipal Council the form of a First Supplemental Escrow Agreement dated as of November 16, 1987 between the City and the Escrow Agent (the "First Supplemental Escrow Agreement"), a copy of which is attached hereto as Exhibit B, providing for the sale of certain United States government obligations, the application of the proceeds of such sale, and the purchase of certain other United States government obligations, all as more fully described in the First Supplemental Escrow Agreement (said sale, application, and purchase hereinafter sometimes referred to as "Subsequent Action"); and WHEREAS, Article VIII of the Escrow Agreement provides that the rights, powers, duties and obligations of the Escrow Agent, the City and the City Treasurer shall be irrevocable and shall not be subject to amendment during the term of the Escrow Agreement except as provided in Article VIII thereof; and WHEREAS, a report of Ernst & Whinney, Certified Public Accountants (the "Report"), containing an opinion to the effect that the amounts to be available in the Escrow Account for the payment of the Refunded Bonds (as defined in the Escrow Agreement) will remain sufficient to pay when due all principal of and interest on the Refunded Bonds after the Subsequent Action has been taken, and verifying the mathematical computations of the yield on the obligations in the Escrow Account after the Subsequent Action has been taken, is to be made available to the Escrow Agent prior to giving effect to the Subsequent Action in satisfaction of the requirements of Section 8.1(3) of the Escrow Agreement; and -6- WHEREAS, an opinion of Chapman and Cutler, bond attorneys, to the effect (A) that the Subsequent Action will not (i) cause the interest on the Bonds or the Refunded Bonds to become taxable under the laws of the United States of America providing for taxation of income, or (ii) violate the covenants of the City not to cause the Bonds or Refunded Bonds to become "arbitrage bonds" under Section 148 of the Internal Revenue Code of 1986 (the "Code"), as the successor provision to Section 103(c) of the Internal Revenue Code of 1954, as amended, the provisions of H.R. 3838 not being retroactively applicable to the Bonds by the adoption of the Code and (B) that the Subsequent Action does not materially adversely affect the legal rights of the holders of the Bonds or the Refunded Bonds, is to be made available to the Escrow Agent prior to giving effect to the Subsequent Action in satisfaction of the requirement of Section 8.1(2) of the Escrow Agreement; and WHEREAS, it is the opinion of the Municipal Council that the Subsequent Action is in the best interests of the City and that the requirements of Article VIII of the Escrow Agreement will have been met prior to the taking of the Subsequent Action; NOW, THEREFORE, BE IT RESOLVED BY THE MUNICIPAL COUNCIL OF SALT LAKE CITY, SALT LAKE COUNTY, UTAH, AS FOLLOWS: SECTION 1. Approval of Escrow Restructuring. In accordance with the provisions of Article VIII of the Escrow Agreement, the proposed sale of certain of the Escrow Investments (as defined in the Escrow Agreement) held by the Escrow Agent in the Escrow Account (as defined in the Escrow Agreement), the application of the proceeds of such sale, and the purchase of the United States Treasury Obligations of the State and Local Government Series to be held in the Escrow Account, all as provided for in the First Supplemental Escrow Agreement, are hereby authorized, confirmed and approved. By this reference, the provisions of the Escrow Agreement are hereby incorporated in this Resolution. SECTION 2. Approval of First Supplemental Escrow Agreement. The form of the First Supplemental Escrow Agreement attached hereto as Exhibit B is hereby approved. The Acting Mayor (the Mayor being absent from the State) is authorized to execute and deliver the First Supplemental Escrow Agreement in substantially the form thereof which is before the Municipal Council at the meeting at which this Resolution is being adopted, with such changes therein as are not inconsistent with this Resolution and as are approved by the person executing such document, his execution to constitute conclusive evidence of such approval and approval of the Municipal Council. The City Recorder is hereby authorized to affix the official seal of the City to the First Supplemental Escrow Agreement, and to countersign and attest said seal and the execution of the First Supplemental Escrow Agreement. SECTION 3. Delivery of Resolution to Escrow Agent. The City Recorder is hereby directed to supply to the Escrow Agent a copy of this Resolution and the exhibit hereto and to deliver or cause to be delivered to the Escrow Agent all other certifications, opinions and documents required by Article VIII of the Escrow Agreement. SECTION 4. Other Actions With Respect to the Subsequent Action. The officers and employees of the City shall take all action necessary or reasonably required to carry out, give effect to, and consummate the transactions contemplated hereby including, without limitation, the execution and delivery of any closing and other documents required to be delivered in connection with the Subsequent Action. -7- SECTION 5. Ratification. Any and all actions heretofore taken by officials of the City and the Escrow Agent in connection with the Subsequent Action are hereby approved, ratified and confirmed. SECTION 6. Severability. If any section, paragraph, clause, or provision of this Resolution shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, clause, or provision shall not affect any of the remaining provisions of this Resolution. Section 7. Effective Date. This Resolution shall be effective immediately upon its approval and adoption. ADOPTED AND APPROVED by the Municipal Council of Salt Lake City, Salt Lake County, Utah, this loth day of November, 1987. SALT LAKE CITY, SALT LAKE COUNTY, UTAH [SEAL] By ATTEST: By Kat M City Reco Salt Lake hal r, Salt Lake City, ounty, Utah Rosen Kit Chairperson of the Municipal Council, Salt Lake City, Salt Lake County, Utah APPROVED as By form: oger F-lCutler City Attorney -8- meeting.) (Other business not pertinent to the above appears in the minutes of the Upon the conclusion of all business and upon motion duly made and carried, the meeting of the Municipal Council was adjourned. ATTEST: Kati yyL Mars City Record [SEAL] Roselyn dirk Chairperson -9- STATE OF UTAH ) COUNTY OF SALT LAKE ) I, Kathryn Marshall, the duly qualified and acting City Recorder of Salt Lake City, Salt Lake County, Utah, do hereby certify, according to the records of said City in my official possession, that the above and foregoing constitutes a true and correct copy of excerpts from the minutes of a regular public meeting of the Municipal Council of Salt Lake City, Salt Lake County, Utah, held on November 10, 1987, including a resolution adopted at said meeting, as said minutes and resolution are officially of record in my possession. IN WITNESS WHEREOF, I have hereunto subscribed my official signature and impressed hereon the corporate seal of Salt Lake City, Salt Lake County, Utah, this loth day of November, 1987. [SEAL] rf'rt%. ...._P all Kat City Reco.. - Salt Lake ty, Salt Lake County, Utah -10- Exhibit B [Attach First Supplemental Escrow Agreement] RJS/jgl/855890Proc EXHIBIT B FIRST SUPPLEMENTAL ESCROW AGREEMENT Dated as of November 16, 1987 BETWEEN SALT LAKE CITY, SALT LAKE COUNTY, UTAH and MOORE TRUST COMPANY Supplementing and Amending the Escrow Agreement dated as of August 1, 1986 between Salt Lake City, Salt Lake County, Utah and Moore Trust Company FIRST SUPPLEMENTAL ESCROW AGREEMENT THIS FIRST SUPPLEMENTAL ESCROW DEPOSIT AGREEMENT (the "First Supplemental Escrow Agreement"), entered into as of November 16, 1987 between Salt Lake City, Salt Lake County, Utah (the "Issuer"), and Moore Trust Company, as Escrow Agent (the "Escrow Agent"), supplementing and amending the Escrow Agreement dated as of August 1, 1986 between the Issuer and the Escrow Agent (the "Original Escrow Agreement"): WITNESSETH: WHEREAS, the Issuer and the Escrow Agent have entered into the Original Escrow Agreement in connection with the issuance by the Issuer of $31,385,000 Water and Sewer Improvement and Refunding Revenue Bonds, Series 1986 (the "Bonds"), and providing for the deposit of certain moneys and securities and specifying the duties of the Escrow Agent; and WHEREAS, Article VIII of the Escrow Agreement provides that the rights, powers, duties and obligations of the Escrow Agent and the Issuer shall be irrevocable and shall not be subject to amendment during the term of the Escrow Agreement except as provided in Article VIII thereof; and WHEREAS, the Issuer has authorized the execution and delivery of this First Supplemental Escrow Agreement providing for the sale of certain United States government obligations, the reinvestment of a portion of the proceeds of such sale in certain other United States government obligations, and the application of the balance of such sale proceeds (said sale, reinvestment and application hereinafter sometimes referred to as "Subsequent Action"); and WHEREAS, there has been provided to the Escrow Agent, in satisfaction of the requirement of Section 8.1(2) of the Original Escrow Agreement an opinion of Chapman and Cutler, bond attorneys, to the effect (A) that the Subsequent Action will not (i) cause the interest on the Bonds or the Refunded Bonds to become taxable under the laws of the United States of America providing for taxation of income, or (ii) violate the covenants of the Board not to cause the Bonds or Outstanding Bonds to become "arbitrage bonds" under Section 148 of the Internal Revenue Code of 1986 (the "Code"), as the successor provision to Section 103(c) of the Internal Revenue Code of 1954, as amended, the provisions of H.R. 3838 not being retroactively applicable to the Bonds by the adoption of the Code and (B) that the Subsequent Action does not materially adversely affect the legal rights of the holders of the Refunded Bonds; and WHEREAS, there has been provided to the Escrow Agent, in satisfaction of the requirement of Section 8.1(3) of the Original Escrow Agreement, a report of Ernst & Whinney, Certified Public Accountants (the "Report"), containing an opinion to the effect that the amounts to be available in the Escrow Account for the payment of the Refunded Bonds (as defined in the Escrow Agreement) will remain sufficient to pay when due all principal of and interest on the Refunded Bonds after the Subsequent Action has been taken, and verifying the mathematical computations of the yield on the obligations in the Escrow Account after the Subsequent Action has been taken; and WHEREAS, the Escrow Agent is authorized and empowered to enter into this First Supplemental Escrow Agreement, and all things necessary to make this First Supplemental Escrow Agreement a valid and binding agreement have been done; NOW, THEREFORE, THIS FIRST SUPPLEMENTAL ESCROW AGREEMENT WITNESSETH: ARTICLE I DEFINITIONS SECTION 1.1. Definitions in Original Agreement. Except as otherwise provided in this First Supplemental Escrow Agreement, words and terms defined in the Original Escrow Agreement shall have the same meanings ascribed to them therein when used herein, unless the context or use indicates a different meaning or intent. SECTION 1.2. New Definitions. The following terms as used in this First Supplemental Escrow Agreement shall have the following meanings: "First Supplemental Escrow Agreement" means these presents. "Original Escrow Agreement" means the Escrow Agreement, dated as of August 1, 1986, between the Issuer and the Escrow Agreement. "Substitute Escrow Investments" means the United States Treasury Securities of the State and Local Government Series deposited with the Escrow Agent in connection with the Subsequent Action provided for herein and more particularly described in Exhibit B hereto. ARTICLE II Substitution of Government Securities Held in the Escrow Fund SECTION 2.1. Substitution of United States Government Obligations. Notwithstanding anything contained in the Original Escrow Agreement to the contrary, the Escrow Account portfolio will be revised and restructured as follows: (A) The Escrow Investments described in Exhibit A hereto shall be sold to and purchased by Goldman, Sachs & Co., or its designee, at the price of $20,583,960.35; -2- (B) Concurrently with such sale, a portion of the proceeds thereof ($101,170.68) shall be disbursed by the Escrow Agent to the Issuer, deposited in the Issuer's City of Salt Lake Water and Sewer System Revenue Fund and immediately applied by the Issuer to pay expenses incurred by the Issuer in connection with the Subsequent Action and to pay costs and expenses of the Issuer's water and sewer system; and (C) Concurrently with such sale, the balance of the proceeds thereof ($20,482,789.67), together with $28,710.33 of cash on deposit in the Escrow Account, shall be applied by the Escrow Agent to the purchase of the Substitute Escrow Investments described in Exhibit B hereto at a price of $20,511,500.00; and (D) A cash balance of $21,657.05 shall be retained in the Escrow Fund and applied to the payment of the next succeeding debt service payment due on the Refunded Bonds. Thereupon, the securities held by the Escrow Agent under the Original Escrow Agreement, as supplemented and amended hereby, shall consist of the Substitute Escrow Investments described in Exhibit C hereto. SECTION 2.2. Ratification and Confirmation of Substitution. All actions taken by the Escrow Agent, and the Issuer and the City Treasurer in connection with the sale of the Government Securities and the purchase of the Substitute Escrow Investments are hereby ratified and confirmed by the Escrow Agent and the Issuer. The Escrow Agent and the Issuer agree that the holders of the Outstanding Bonds have a beneficial and vested interest in the Escrow Account as provided in the Original Escrow Agreement, as supplemented and amended hereby. SECTION 2.3. Replacement of Exhibit A to the Original Escrow Agreement. Exhibit A to the Original Escrow Agreement is hereby deleted in its entirety and replaced by Exhibit C attached hereto and made a part hereof and thereof. The Escrow Agent represents that as of the date hereof it holds the Government Securities described in Exhibit C hereto. ARTICLE III MISCELLANEOUS SECTION 3.1. Amendments. This First Supplemental Escrow Agreement may be amended to the extent and in the manner permitted by Article VIII of the Original Escrow Agreement. SECTION 3.2. Execution of Counterparts. This First Supplemental Escrow Agreement may be simultaneously executed in several counterparts, each of which shall be an original and all of which shall constitute but one and the same instrument. SECTION 3.3. Applicability of Original Escrow Agreement. Except as supplemented and amended by this First Supplemental Escrow Agreement, all of the provisions of the Original Escrow Agreement shall remain in full force and effect. -3- SECTION 3.4. Severability. In case any one or more of the provisions of this First Supplemental Escrow Agreement shall, for any reason, be held to be illegal or invalid, such illegality or invalidity shall not affect any other provisions of this First Supplemental Escrow Agreement, and this First Supplemental Escrow Agreement shall be construed and enforced as if such illegal or invalid provisions had not been contained herein. IN WITNESS WHEREOF, the parties hereto have caused this First Supplemental Escrow Agreement to be duly executed as of the day and year first above written. SALT LAKE CITY, SALT LAKE COUNTY, UTAH [SEAL] By Countersign and Attest: City Recorder Acting Mayor MOORE TRUST COMPANY, as Escrow Agent By [SEAL] Authorized Officer Attest: Authorized Officer -4- EXHIBIT A DESCRIPTION OF ESCROW INVESTMENTS TO BE SOLD U.S. Treasury Securities Maturity Principal Interest Sale Description Date Amount Rate Price Notes 2/15/91 $ 365,000 9.125% $ 379,804.57 Notes 2/15/92 995,000 14.625% 1,240,725.12 Notes 2/15/93 12,740,000 10.875% 14,161,089.87 Notes 8/15/93 80,000 11.875% 93,175.82 Notes 3/31/88 785,000 7.125% 792,182.43 Notes 3/31/89 816,000 11.250% 862,978.52 Notes 3/31/90 905,000 7.250% 895,325.65 Notes 2/15/91 609,000 0.000% 461,146.98 Notes 2/15/93 2,180,000 0.000% 1,342,880.00 Notes 2/15/94 639,000 0.000% 354,651.39 TOTAL $20,583,960.35 -5- EXHIBIT B DESCRIPTION OF SUBSTITUTE ESCROW INVESTMENTS TO BE PURCHASED Description Principal Interest Maturity Purchase Amount Rate Date Price SLG $ 1,072,700 0.000% April 1, 1988 $ 1,072,700 SLG 68,400 0.000% October 1, 1988 68,400 SLG 905,800 0.000% April 1, 1989 905,800 SLG 40,000 0.000% October 1, 1989 40,000 SLG 927,500 0.000% April 1, 1990 927,500 SLG 5,700 0.000% October 1, 1990 5,700 SLG 971,500 3.667% April 1, 1991 971,500 SLG 993,100 9.220% April 1, 1992 993,100 SLG 14,863,800 9.340% April 1, 1993 14,863,800 SLG 53,200 9.410% October 1, 1993 53,200 SLG 609,800 9.500% April 1, 1994 609,800 SLG = United States Treasury Obligation of the State and Local Government Series -6- EXHIBIT C ESCROW INVESTMENTS HELD IN ESCROW ACCOUNT FOLLOWING "SUBSEQUENT ACTION" U.S. Treasury Securities Maturity Principal Interest Description Date Amount Rate Notes 8/15/94 $ 36,000 12.625% Notes 2/15/95 1,314,000 11.250% STRIP 2/15/94 621,000 0.000% STRIP 8/15/95 59,000 0.000% STRIP 2/15/96 1,434,000 0.000% STRIP = United States Treasury Obligation of the State and Local Government Series Description Principal Interest Maturity Purchase Amount Rate Date Price SLG $ 1,072,700 0.000% April 1, 1988 $ 1,072,700 SLG 11,900 9.100% May 1, 1988 11,900 SLG 68,400 0.000% October 1, 1988 68,400 SLG 12,000 9.100% May 1, 1989 12,000 SLG 905,800 0.000% April 1, 1989 905,800 SLG 40,000 0.000% October 1, 1989 40,000 SLG 927,500 0.000% April 1, 1990 927,500 SLG 15,000 9.100% May 1, 1990 15,000 SLG 5,700 0.000% October 1, 1990 5,700 SLG 971,500 3.667% April 1, 1991 971,500 SLG 14,900 9.100% May 1, 1991 14,900 SLG 993,100 9.220% April 1, 1992 993,100 SLG 415,300 9.100% May 1, 1992 415,300 SLG 14,863,800 9.340% April 1, 1993 14,863,800 SLG 53,200 9.410% October 1, 1993 53,200 SLG 609,800 9.500% April 1, 1994 609,800 SLG = United States Treasury Obligation of the State and Local Government Series Restructured Escrow Beginning Cash Balance = $21,657.05 RJS/jgl/855890-ea -7-