Loading...
HomeMy WebLinkAboutResolution BPW 05-21-25-02/ADMIN/$491,511/Crossroads Bank/Lease Agreement for generator EXHIBIT 4 OPINION OF LESSEE’S COUNSEL May 22 , 2025 Crossroads Bank 1205 North Cass Street Wabash, Indiana 46992 Re: Master Equipment Lease-Purchase Agreement Dated May 22, 2025 and Lease Schedules Thereto Ladies and Gentlemen: As counsel for City of Carmel, Indiana, (“Lessee”), I have examined the Master Equipment Lease-Purchase Agreement duly executed by Lessee and dated May 22, 2025 (the “Master Lease”), which has been incorporated by reference into the Lease Schedule No. 1 dated May 22, 2025 (“Lease Schedule No.1”) each between Lessee and Crossroads Bank. (“Lessor”), the form of the Certificate of Acceptance (the “Certificate of Acceptance”) attached to Lease Schedule No.1 and the proceedings taken by the City Board of Public Works and Safety a governing body of Lessee to authorize on behalf of Lessee the execution and delivery of the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance and all additional equipment schedules and related payment schedules to be entered into pursuant to the Master Lease (each of which is herein referred to as an “Additional Lease Schedule”) and to be executed and delivered in substantially the same manner and in substantially the same form as Lease Schedule No. 1. The Master Lease, Lease Schedule No. 1 and the related Certificate of Acceptance are herein collectively referred to as the “Lease.” The Master Lease and any Additional Lease Schedule and the related Certificate of Acceptance are herein collectively referred to as an “Additional Lease.” Based upon the foregoing examination and upon an examination of such other documents and matters of law as I have deemed necessary or appropriate, I am of the opinion that: 1. Lessee is a city duly organized and legally existing as a political subdivision, municipal corporation or similar public entity under the Constitution and laws of the State of Indiana with full power and authority to enter into the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance and each Additional Lease Schedule. 2. The City of Carmel, Indiana Board of Public Works and Safety has the legal capacity and authority to enter into the Master Lease and all related agreements which shall be a valid and binding agreement of the City of Carmel , Indiana. 3. The Master Lease, Lease Schedule No. 1 and each Additional Lease Schedule have each been duly authorized and have been, or, with respect to each Additional Lease Schedule, will be, duly executed and delivered by Lessee. Assuming due authorization, execution and delivery thereof by Lessor, the Master Lease and Lease Schedule No. 1 constitute, and each Additional Lease Schedule will constitute, the legal, valid and binding obligation of Lessee, enforceable against Lessee in accordance with their respective terms, subject to any applicable bankruptcy, insolvency, moratorium or other laws or equitable principles affecting the enforcement of creditors’ rights generally. 4. The Certificate of Acceptance has been duly authorized by Lessee and, when a Certificate of Acceptance is duly executed and delivered by Lessee in accordance with Lease Schedule No. 1 or any Additional Lease Schedule, the Lease and each Additional Lease to which a Certificate of Acceptance relates will constitute the legal, valid and binding obligation of Lessee, enforceable against Lessee in accordance with their respective terms, subject to any applicable bankruptcy, insolvency, moratorium or other laws or equitable principles affecting the enforcement of creditors’ rights generally. 5. The Equipment to be leased pursuant to the Lease and each Additional Lease constitutes personal property and when subjected to use by Lessee will not be or become a fixture under applicable law. 6. Lessee has complied with any applicable public bidding requirements in connection with the Lease, each Additional Lease and the transactions contemplated thereby. 7. No litigation or proceeding is pending or, to the best of my knowledge, threatened to restrain or enjoin the execution, delivery or performance by Lessee of the Master Lease, Lease Schedule No. 1 or any Additional Lease Schedule or in any way to contest the validity of the Lease or any Additional Lease, to contest or question the creation or existence of Lessee or its governing body or the authority or ability of Lessee to execute or deliver the Lease or any Additional Lease or to comply with or perform its obligations thereunder. There is no litigation pending or, to the best of my knowledge, threatened seeking to restrain or enjoin Lessee from annually appropriating sufficient funds to pay the Rental Payments or other amounts contemplated by the Lease or any Additional Lease. 8. The resolution adopted by the Lessee’s Board of Public Works and Safety a governing body of the City of Carmel, Indiana authorizing the execution and delivery of the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance, the Additional Lease Schedules, each Certificate of Acceptance and certain other matters was adopted at a meeting that was held in compliance with all applicable laws relating to the holding of open and public meetings. 9. The entering into and performance of the Master Lease, Lease Schedule No. 1 and each Additional Lease Schedule do not, and the execution of a Certificate of Acceptance by Lessee pursuant to Lease Schedule No. 1 and each Additional Lease Schedule will not, violate any judgment, order, law or regulation applicable to Lessee or result in any breach of, or constitute a default under, or result in the creation of any lien, charge, security interest or other encumbrance upon any assets of Lessee or on the Equipment (as such term is defined in the Master Lease) pursuant to any indenture, mortgage, deed of trust, bank loan or credit agreement or other instrument to which Lessee is a party or by which it or its assets may be bound. This opinion may be relied upon by purchasers and assignees of Lessor’s interest in the Lease and each Additional Lease. [A copy of this opinion may be furnished to, Special Tax Counsel in connection with the Lease or any Additional Lease, which is authorized to rely on this opinion in rendering its opinion as Special Tax Counsel.] Respectfully submitted, Sergey Grechukhin ___________________________________ Sergey Grechukhin, Attorney for Lessee May 13, 2025 Mr. Sergey Grechukhin City of Carmel Department of Law One Civic Square Carmel, Indiana 46032 RE: City of Carmel, Indiana - Tax Exempt Lease Purchase for a new Cummins 800KW Tier II Standby Diesel Generator. Dear Mr. Grechukhin: It was a pleasurer speaking with you this morning. As we discussed, Crossroads Bank through its affiliation with the Indiana Bond Bank has been selected to provide The City of Carmel, Indiana with tax-exempt lease purchase financing of a new Cummins 800KW Tier II Standby Diesel Generator. Enclosed please find Crossroads Banks master lease documents for your review and completion. Enclosures: *Master Lease * Equipment Schedule 1 Exhibit 1 Insurance Coverage Requirements Exhibit 2 Form of Authorizing Resolution - To be completed by the City’s Attorney and passed by the Board of Public Works and Safety at the May 21, 2025, meeting. Exhibit 3 Incumbency Certificate of Lessee Exhibit 4 Opinion of Lessee’s Counsel - To be supplied by the City’s Attorney *Exhibit 5 Certificate of Acceptance Attachment 1 Rental Payment Schedule Attachment 2 IRS Form 8038G – To be completed by the city and sent to the IRS Attachment 3 Bank Qualified Designation *Exhibit 6 The City needs to provide a copy of its State Tax Exemption Certificate Form ST 105 * Escrow Agreement * Invoice for Crossroads Bank Documentation Fee * Copy of the Indiana Bond Banks award letter Please complete the Opinion of Lessee’s Counsel and return it to me. Also please complete the Authorizing Resolution and have it passed by the City’s Board of Public Works and Safety at the May 21, 2025, meeting. If you have any questions, please call me at (317) 565-2379 or on my cell phone at (317) 508-0687. I appreciate the opportunity to work with you in completing this transaction. Sincerely, Barry Grossman Sr. Vice President CROSSROADS BANK MASTER EQUIPMENT LEASE-PURCHASE AGREEMENT Master Agreement Date: May 22, 2025 LESSEE: City of Carmel, Indiana LESSOR: Crossroads Bank 1 Civic Square 1205 N. Cass Street Carmel, Indiana 46032 Wabash, IN 46992 For and in consideration of the mutual promises and agreements herein contained, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 1. Definitions. Unless the context otherwise clearly requires, the following terms shall have the respective meaning set forth below for all purposes of this Agreement, each Schedule and each Lease: “Additional Payments” means any amounts (other than Rental Payments) required to be paid by Lessee pursuant to the terms of each Lease. “Agreement” means this Master Equipment Lease- Purchase Agreement, as supplemented and amended from time to time as herein provided. “Certificate of Acceptance” means, with respect to each Schedule, a certificate that Lessee delivers to Lessor upon Lessee’s receipt and acceptance of the Equipment described in such Schedule and pursuant to which Lessor is directed by Lessee to, and against which Lessor does, allocate funds to pay the Purchase Price for such Equipment. Each Certificate of Acceptance with respect to a Schedule shall be in substantially the form attached as Exhibit 5 to such Schedule, shall be completed, executed and delivered by Lessee to Lessor as provided in Paragraph 9 of this Agreement and shall have a Rental Payment Schedule and, with respect to a Tax- Exempt Lease only, I.R.S. information reporting return attached thereto. “Code” means the Internal Revenue Code of 1986, as amended. Each reference to a section of the Code herein shall be deemed to include the United States Treasury Regulations proposed or in effect thereunder. “Equipment” means (a) the equipment, vehicles, computer hardware and software (subject to any applicable software license agreement) and other tangible and intangible personal property (including maintenance and other support service agreements) identified in each Schedule, (b) any property acquired in substitution, renewal, repair or replacement for or as additions, improvements, accessions and accumulations to any of such equipment, vehicles, computer hardware and software and other personal property and (c) any accessories, parts and appurtenances appertaining or attached to any of such equipment, vehicles, computer hardware and software and other personal property or from time to time incorporated therein or installed thereon. “Event of Default” is defined in Paragraph 24 of this Agreement. “Event of Nonappropriation” means a nonrenewal of the term of a Lease by Lessee, determined by the failure or refusal of the governing body of Lessee to appropriate monies sufficient to pay the Rental Payments and reasonably estimated Additional Payments for the next succeeding Renewal Term as provided in such Lease. “Fiscal Period” means the annual or biennial period used from time to time by Lessee for its financial accounting and budgeting purposes. “Initial Term” means, with respect to each Lease, the period determined as provided in Paragraph 3 hereof. “Lease” means, collectively, (a) a Schedule and the terms of this Agreement which are incorporated by reference into such Schedule, (b) the Certificate of Acceptance relating to such Schedule, together with the Attachments to such Certificate of Acceptance, and (c) each Addendum that describes this Agreement or the Lease to which such Addendum relates. “Legally Available Funds” means funds that the governing body of Lessee duly appropriates or are otherwise legally available for the purpose of making Payments under each Lease. “Lessee” means the entity referred to as Lessee in the heading for this Agreement. “Lessor” means (a) the entity referred to as Lessor in the heading for this Agreement or (b) any assignee or transferee of any right, title or interest of Lessor in and to any Lease (including Rental Payments and the Equipment thereunder) pursuant to Paragraph 27 hereof, but does not include any entity solely by reason of that entity retaining or assuming any obligation of Lessor to perform under any Lease. “Net Proceeds” means the amount remaining from the gross proceeds of any insurance claim or condemnation award after deducting all expenses (including attorneys’ fees) incurred in the collection of such claim or award. “Payments” means, with respect to each Lease, the Rental Payments and the Additional Payments thereunder, collectively. “Prepayment Option Amount” means, with respect to each Lease, the amount determined pursuant to such Lease at which Lessee may prepay the aggregate principal component of Rental Payments thereunder on any Rental Payment date provided in such Lease for which a Prepayment Option Amount is identified under the column titled “PREPAYMENT OPTION AMOUNT” on the related Rental Payment Schedule prior to the scheduled payment of all Rental Payments to be paid under such Lease for the Equipment therein identified. “Purchase Price” means, with respect to each Schedule, the total cost of the Equipment described in the Certificate of Acceptance related to such Schedule, including all delivery charges, installation charges, capitalizable consulting and training fees, legal fees, financing costs, motor vehicle 2 registration fees, recording and filing fees and other costs necessary to vest full, clear legal title to such Equipment in Lessee, subject to the security interest granted to and retained by Lessor as set forth in the related Lease, and otherwise incurred in connection with the financing provided by the lease-purchase of the Equipment as provided in such Lease. “Renewal Term” means, with respect to each Lease, each successive period, in addition to the applicable Initial Term, that is coextensive with Lessee’s Fiscal Period and for which Lessee has extended the term of such Lease as provided therein. “Rental Payments” means, with respect to each Lease, the amounts (allocable with respect to a Tax-Exempt Lease to a principal component and an interest component) payable by Lessee pursuant to such Lease, as payments for the installment financing of the Purchase Price for the Equipment as set forth in such Lease. “Rental Payment Schedule” means, with respect to each Lease, the schedule of Rental Payments due with respect to the funds allocated for the payment of the Purchase Price under such Lease by Lessor at Lessee’s direction pursuant to the related Certificate of Acceptance, calculated as provided in the related Schedule and attached as Attachment I to such Certificate of Acceptance. “Schedule” means a Lease Schedule that may be executed by Lessor and Lessee from time to time pursuant to this Agreement and, in the case of a Tax-Exempt Lease in substantially the form attached to this Agreement as Schedule A-1 or, in the case of a Taxable Lease, in substantially the form attached to this Agreement as Schedule A-2, together in each case with the Exhibits attached to each such Schedule. “Schedule Funding Date” means the date identified by Lessor in its Acknowledgment to a Certificate of Acceptance on which Lessor allocated funds into an escrow account for the payment of the Purchase Price under the related Schedule at Lessee’s direction. “State” means the State under whose laws Lessee exists or is organized. “Taxable Lease” means a Lease that is not a Tax-Exempt Lease. “Tax-Exempt Lease” means a Lease for which the interest component of Rental Payments is excludible from gross income of the owner or owners thereof for federal income tax purposes. “Vendor” means the manufacturer, seller or supplier of the Equipment and the agents or dealers of the manufacturer, seller or supplier from whom Lessee acquired and Lessor financed the Equipment pursuant to the applicable Schedule. 2. Agreement to Lease-Purchase Equipment Under Each Lease. Lessee hereby agrees to acquire, purchase and lease all the Equipment identified in each Schedule that may from time to time be executed by Lessor and Lessee pursuant hereto, and Lessor hereby agrees to lease the Equipment under each Schedule to Lessee, all on the terms and conditions set forth in this Agreement and the related Lease. Each Schedule executed and delivered by Lessor and Lessee pursuant to this Agreement and the related Certificate of Acceptance (including the Attachments thereto) shall constitute a separate and independent Lease. This Agreement is not a commitment by Lessor to Lessee or to any Vendor to enter into any Schedule not currently in effect unless Lessee shall execute and deliver to Lessor a completed Schedule together with all exhibits thereto each in form and substance and with terms acceptable to Lessor (in the exercise of its sole discretion) and only so long as the financial condition or affairs of Lessee shall not have changed so as in the sole opinion of Lessor, to impair the credit risk to Lessor of the transaction contemplated by such Schedule. Each Schedule, upon its execution by Lessor and Lessee, shall constitute a commitment by Lessor to finance Lessee’s installment purchase and leasing of the Equipment therein described on the terms and subject to the conditions provided in such Schedule, and shall constitute a commitment by Lessee to obtain such financing from Lessor, but nothing in this Agreement or in such Schedule shall obligate Lessor to allocate funds for the payment of the Purchase Price under the related Lease as directed in any Certificate of Acceptance unless Lessee shall complete, execute and deliver to Lessor a Certificate of Acceptance with respect to Equipment at a Purchase Price and with Vendors acceptable to Lessor (in the exercise of its sole discretion) and only so long as the financial condition or affairs of Lessee shall not have changed so as, in the sole opinion of Lessor, to impair the credit risk to Lessor of the transaction contemplated by such Certificate of Acceptance; provided, however, that Lessor’s approval of or failure to object to any Vendor shall not constitute or imply any representation by Lessor with respect to the quality or reliability of such Vendor. This Agreement and any Schedule are, and in the case of a Certificate of Acceptance may be, entered into solely for the benefit of Lessor and Lessee and not for the benefit of any third party including (without limitation) any Vendors. 3. Term. The term of this Agreement begins as of the Master Lease Date set forth above and will continue so long as any amount remains unpaid under a Lease. The Initial Term of each Lease begins as of the Schedule Funding Date identified by Lessor in the Certificate of Acceptance relating to such Lease and expires at midnight on the last day of Lessee’s current Fiscal Period during which such Schedule Funding Date occurs. Beginning at the expiration of the applicable Initial Term, the term of each Lease shall automatically be extended upon the successive appropriation by Lessee’s governing body of amounts sufficient to pay Rental Payments and reasonably estimated Additional Payments during the next succeeding Renewal Term in the number of Renewal Terms, each coextensive with Lessee’s Fiscal Period, as are necessary for all Rental Payments identified in the pertinent Rental Payment Schedule to be paid in full, unless such Lease is terminated as provided therein. The term of each Lease will expire upon the first to occur of: (a) the expiration of the Initial Term or any Renewal Term under such Lease during which an Event of Nonappropriation occurs, (b) the day after the last scheduled Rental Payment under such Lease is paid in full, (c) the day after the Prepayment Option Amount under such Lease is paid in full or 3 (d) an Event of Default under such Lease and a termination of Lessee’s rights thereunder as provided therein. 4. Rental Payments. Lessee hereby agrees to pay Rental Payments for the Equipment identified in each Lease (but only from Legally Available Funds) to Lessor at Lessor’s mailing address set forth above (or at such other address as may be designated from time to time pursuant to Paragraph 27 or 30 hereof) in the amounts provided in the pertinent Rental Payment Schedule. Rental Payments made by check will be accepted subject to collection. Lessee’s obligation to make Rental Payments and to pay any Additional Payments payable under each Lease constitutes a current obligation payable exclusively from Legally Available Funds and shall not be construed to be an indebtedness within the meaning of any applicable constitutional or statutory limitation or requirement. Lessee has not pledged its full faith and credit or its taxing power to make any Rental Payments or Additional Payments under any Lease. 5. Agreement to Seek Appropriations; Notice of Event of Nonappropriation. Lessee agrees that its primary business official will do all things lawfully within such official’s power (a) to include amounts to make Payments under each Lease in each annual or biennial budget (as appropriate) to be submitted to Lessee’s governing body and (b) to use best efforts to obtain and maintain funds from which Payments under each Lease may be made during each Fiscal Period for which amounts have been duly appropriated to make Payments. Lessee hereby agrees to notify Lessor immediately (and in no case later than thirty (30) days prior to the last day of its then current Fiscal Period) of the occurrence of an Event of Nonappropriation under any Lease. 6. Prepayment Option. Lessee is granted the option pursuant to the applicable Lease to prepay the aggregate principal component of Rental Payments (in whole but not in part) identified in such Lease, prior to the scheduled payment of the Rental Payments in full pursuant to such Lease, on each Rental Payment date for which a Prepayment Option Amount is identified under the column titled “PREPAYMENT OPTION AMOUNT” in the applicable Rental Payment Schedule. Such prepayment amount shall equal the Prepayment Option Amount (assuming that all Rental Payments and Additional Payments due under such Lease on and prior to the prepayment date have been paid) shown for the Rental Payment date on which such prepayment is to be effective under the column titled “PREPAYMENT OPTION AMOUNT” in the applicable Rental Payment Schedule. The aggregate principal component of Rental Payments may not be prepaid in whole or in part on any day prior to the first Rental Payment Date for which a “PREPAYMENT OPTION AMOUNT” is shown in the applicable Rental Payment Schedule, and the Prepayment Option Amount shown on any Rental Payment Schedule may include an amount representing premium. To exercise the option provided in this Paragraph 6 and granted in a Lease, Lessee shall give Lessor a written notice exercising such option and designating the affected Lease, the Rental Payment date on which such prepayment is to be effective and the applicable Prepayment Option Amount, which notice shall be delivered to Lessor at least thirty (30) days in advance of the proposed prepayment date. Such prepayment option may be exercised by Lessee with respect to a Lease whether or not one or more Events of Default have occurred and are then continuing under such Lease at the time of such exercise; provided, however, that the prepayment of such principal component of Rental Payments under the applicable Lease upon the exercise of such option during the continuance of an Event of Default thereunder shall not limit, reduce or otherwise affect liabilities or obligations that Lessee has incurred as a result of such Event of Default or otherwise terminate the term of the affected Lease notwithstanding anything in such Lease to the contrary. Immediately upon any such prepayment being made, Lessor shall execute all documents reasonably necessary to confirm in Lessee title in and to the Equipment under the affected Lease free and clear of any lien, encumbrance or other interest created by Lessor, but without warranties and in “where-is, as-is” condition, and release Lessor’s security interest in such Equipment and shall deliver such documents to Lessee. Lessor shall further cooperate in providing for the filing of any necessary releases, termination statements or other similar documents and the release of certificates of title or certificates of origin to Lessee. 7. Essentiality. Lessee’s present intention is to make Rental Payments and Additional Payments under each Lease for the Initial Term and all Renewal Terms applicable thereto as long as it has Legally Available Funds. In that regard, Lessee represents with respect to each Lease that (a) the use and operation of the Equipment under each Lease is essential to its proper, efficient and economic governmental operation and (b) the functions performed by the Equipment under each Lease could not be transferred to other equipment available for its use. 8. Nonsubstitution. If Lessor terminates a Lease pursuant to Paragraph 25 or an Event of Nonappropriation occurs with respect to a Lease, Lessee agrees, to the extent not prohibited by law, not to purchase, lease, rent or otherwise acquire equipment performing functions similar to those performed by the Equipment described in such Lease or obtain from any source the services or information that the Equipment described in such Lease was to perform or provide, in each case for a period equal to the shorter of (a) the longest period (if any) permitted by State law for such purpose or (b) 360 days after such termination or occurrence. 9. Delivery and Installation. Lessee shall select the type, quantity and Vendor of each item of Equipment designated in a Schedule. Once Lessor and Lessee have executed the related Schedule, Lessee (as Lessor’s agent for this purpose) shall then order the Equipment identified in such lease from such Vendor. Any existing purchase order at the time a Schedule is executed for any portion of the Equipment therein identified and any purchase order thereafter executed shall be deemed to be executed by Lessee in its capacity as Lessor’s agent for purposes of such Schedule. Lessor shall have no liability for any delay in delivery or failure by the Vendor to deliver any Equipment under any Schedule or to fill any purchase order or meet the conditions thereof. Lessee, at its expense, will pay or cause the Vendor to pay all transportation, packing, taxes, 4 duties, insurance, installation, testing and other charges relating to the Equipment under each Schedule. As soon as practicable after Lessee’s receipt and installation of all Equipment identified in a Schedule, Lessee shall deliver to Lessor a Certificate of Acceptance relating thereto. Execution of a Certificate of Acceptance with respect to the Equipment identified in a Schedule by any employee, official or agent of Lessee having authority in the premises or having managerial, supervisory or procurement duties with respect to equipment of the same general type as the Equipment describe in such Certificate of Acceptance shall constitute acceptance of such Equipment on behalf of Lessee. If Lessee delivers a completed and executed Certificate of Acceptance to Lessor that is in form and substance acceptable to Lessor and satisfies the conditions for allocation of funds for the payment of the Purchase Price under the related Lease, including those provided in the third paragraph of Paragraph 2 of this Agreement, Lessor shall within five (5) business days allocate such funds as directed by Lessee in such Certificate of Acceptance, complete and execute the Acknowledgment of Lessor included in such Certificate of Acceptance and calculate and prepare the Rental Payment Schedule to be attached to such Certificate of Acceptance all of which shall constitute and be part of the related Lease. Lessee understands and agrees that neither the Vendor of any Equipment under any Schedule or related purchase order nor any salesman or other agent of any such Vendor is an agent of Lessor. No salesman or agent of the Vendor of any Equipment under any Schedule or related purchase order is authorized to waive or alter any term or condition of any such Schedule or related purchase order, and no representation as to Equipment or any other matter by the Vendor of any Equipment under any Schedule or related purchase order shall in any way affect Lessee’s duty to pay the Rental Payments under the related Lease and perform its other obligations as set forth in such Lease. Lessee hereby acknowledges that it has or will have selected the Equipment identified in each Schedule using its own criteria and not in reliance on any representations of Lessor. 10. Disclaimer of Warranties. LESSOR, NOT BEING THE MANUFACTURER, SELLER OR SUPPLIER OF ANY OF THE EQUIPMENT UNDER ANY SCHEDULE, NOR A DEALER IN ANY OF SUCH EQUIPMENT, HAS NOT MADE AND DOES NOT MAKE ANY WARRANTY, REPRESENTATION OR COVENANT, EXPRESS OR IMPLIED, AS TO ANY MATTER WHATEVER, INCLUDING BUT NOT LIMITED TO: THE MERCHANTABILITY OF THE EQUIPMENT OR ITS FITNESS FOR ANY PARTICULAR PURPOSE, THE DESIGN OR CONDITION OF THE EQUIPMENT, THE QUALITY OR CAPACITY OF THE EQUIPMENT, THE WORKMANSHIP IN THE EQUIPMENT, COMPLIANCE OF THE EQUIPMENT WITH THE REQUIREMENT OF ANY LAW, RULE, SPECIFICATION OR CONTRACT PERTAINING THERETO, PATENT INFRINGEMENT OR LATENT DEFECTS. NOTHING HEREIN SHALL MODIFY LESSEE’S RIGHTS AGAINST THE VENDOR OF ANY EQUIPMENT. Lessee accordingly agrees not to assert any claim whatsoever against Lessor based thereon. Lessee further agrees, regardless of cause, not to assert any claim whatsoever against Lessor for any direct, indirect, consequential, incidental or special damages or loss of any classification. Lessor shall have no obligation to install, erect, test, adjust, service or maintain any Equipment under any Lease. Lessee shall look solely to the manufacturer, seller and/or supplier for any and all claims related to any and all of the Equipment. LESSEE ACQUIRES, PURCHASES AND LEASES THE EQUIPMENT “WHERE-IS, AS-IS” AND “WITH ALL FAULTS.” Lessor hereby acknowledges that, so long as no Event of Default or Event of Nonappropriation has occurred and is continuing under a Lease, the warranties (if any) of the manufacturer, seller and/or supplier of the Equipment under such Lease are for the benefit of Lessee. 11. Title to Equipment. During the term of each Lease, title to the Equipment identified therein shall be vested in Lessee subject to the rights of Lessor under such Lease, unless Lessor terminates such Lease pursuant to Paragraph 25 hereof as provided in such Lease or an Event of Nonappropriation occurs with respect to such Lease, in which event title to the Equipment identified in such Lease shall immediately vest in Lessor free and clear of any right, title or interest of Lessee. Lessee, at its expense, will protect and defend Lessee’s title to the Equipment identified in each Lease and Lessor’s rights and interests therein and will keep the Equipment under each Lease free and clear from any and all claims, liens, encumbrances and legal processes of Lessee’s creditors and other persons. All items of Equipment shall at all times be and remain personal property notwithstanding that any such Equipment may now or hereafter be affixed to realty. 12. Tax Covenants Applicable Only to Tax-Exempt Leases; Tax Indemnity Payments. Lessee agrees that it will not take any action that may cause the interest component of Rental Payments under any Tax-Exempt Lease to be or to become includible in the gross income of the owner or owners thereof for federal income tax purposes, nor will it omit to take or cause to be taken, in a timely manner, any action, which omission may cause the interest component of Rental Payments under any Tax-Exempt Lease to be or to become includible in the gross income of the owner or owners thereof for federal income tax purposes. Lessee agrees to execute and deliver to Lessor, upon Lessor’s request, a tax certificate and agreement in form and content acceptable to Lessor, relating to the establishment and maintenance of the excludability from gross income of the interest component of Rental Payments under any Tax-Exempt Lease for federal income tax purposes. If Lessee breaches the covenant contained in this Paragraph with respect to a Tax-Exempt Lease, the interest component of Rental Payments under such Tax-Exempt Lease may become includible in gross income of the owner or owners thereof for federal income tax purposes. In such event, Lessee agrees to pay promptly after any such determination of taxability and on each Rental Payment date thereafter to Lessor an additional amount determined by Lessor to compensate such owner or owners for the loss of such excludability (including, without limitation, 5 compensation relating to interest expense, penalties or additions to tax), which determination shall be conclusive (absent manifest error). Notwithstanding anything herein to the contrary, any additional amount payable by Lessee pursuant to this Paragraph 12 as provided in a Tax-Exempt Lease shall be payable solely from Legally Available Funds. It is Lessor’s and Lessee’s intention that each Tax- Exempt Lease not constitute a “true” lease for federal income tax purposes and, therefore, it is Lessor’s and Lessee’s intention that Lessee be considered the owner of the Equipment under each Tax-Exempt Lease for federal income tax purposes; provided, however, that nothing in this paragraph shall affect the characterization of the transactions contemplated by each Lease for State law purposes. This Paragraph 12 shall be inapplicable and of no force or effect with respect to any Taxable Lease. 13. Use of Equipment, Inspection and Reports. During the term of each Lease, Lessee shall be entitled to quiet enjoyment of the Equipment identified therein and may possess and use the Equipment in accordance with such Lease, provided that Lessee is in compliance in all respects with the terms of such Lease and that such possession and use are in conformity with all applicable laws, any insurance policies and any installation requirements (including environmental specifications) or warranties of the manufacturer, seller and/or supplier with respect to the Equipment identified in such Lease. Lessee shall provide all permits and licenses, if any, necessary for the installation and operation of the Equipment under each Lease. Lessor shall have the right, upon reasonable prior notice to Lessee and during regular business hours, to inspect the Equipment at the premises of Lessee or wherever the Equipment may be located. Lessee shall promptly notify Lessor of any alleged encumbrances on the Equipment identified in any Lease or any accident allegedly resulting from the use or operation thereof or any claim relating thereto. During the term of each Lease and at Lessor’s request, Lessee shall provide Lessor, no later than ten (10) days prior to the end of each Fiscal Period (commencing with the Lessee’s first Fiscal Period during which a Schedule Funding Date occurs), with current budgets or other proof of appropriation for the ensuing Fiscal Period and such other information relating to Lessee’s ability to continue the term of each Lease for the next succeeding Renewal Term as may be reasonably requested by Lessor. During the term of each Lease and at Lessor’s request, Lessee shall furnish or cause to be furnished to Lessor, at Lessee’s expense, as soon as available and in any event not later than 180 days after the close of each Fiscal Period, the audited financial statements of Lessee as at the close of and for such Fiscal Period, all in reasonable detail, audited by and with the report of Lessee’s auditor. During the term of each Lease and at Lessor’s request, Lessee shall promptly furnish to Lessor a list of those officials or officers of Lessee who are duly authorized to execute and deliver, for and on behalf of Lessee, this Agreement, any Schedule or any Certificate of Acceptance or otherwise perform acts and execute documents and agreements relating to any Lease. 14. Security Agreement; Further Assurances. To secure the performance of all of Lessee’s obligations under each Schedule and the related Lease, Lessee grants to Lessor, and Lessor shall have and retain, a security interest constituting a first and exclusive lien on the Equipment delivered under each respective Lease, on all attachments, repairs, replacements and modifications thereto or therefor and on any proceeds therefrom; provided, however, that such grant of a security interest shall not apply with respect to any portion of Equipment consisting of computer software that is subject to a license that prohibits such grant of a security interest with respect to the licensed software. Any portion of Equipment consisting of computer software that is subject to such a prohibition in the related license shall be subject to such separate rights and remedies as may be agreed upon by Lessor and Lessee with the consent of the software licensor. Lessee agrees to execute and deliver such additional documents, including, without limitation, financing statements, certificate of title or certificates of origin (or applications therefor) noting Lessor’s interest thereon, opinions of counsel, notices and similar instruments, in form satisfactory to Lessor, which Lessor deems necessary or appropriate to establish and maintain its security interest in the Equipment under each Lease or for the confirmation or perfection of each Lease and Lessor’s rights under each Lease. Upon the occurrence of an Event of Default or an Event of Nonappropriation under a Lease or in the event that Lessee refuses or is otherwise unwilling to execute and file financing statements to which Lessor is entitled in accordance with such Lease within ten (10) days after Lessor’s written request to Lessee therefor, Lessor is authorized to file financing statements signed only by Lessor in accordance with the applicable Uniform Commercial Code or signed by Lessor as Lessee’s attorney-in- fact. 15. Risk of Loss. All risk of loss, damage, theft or destruction to each item of Equipment under each Schedule and each Lease shall be borne by Lessee. No such loss, damage, theft or destruction of the Equipment under any Lease, in whole or in part, shall impair the obligations of Lessee under any Lease (including, but not limited to, the obligation to pay Rental Payments under each such Lease when due) all of which shall continue in full force and effect subject to the terms of the applicable Lease. If (a) the Equipment or any portion thereof under a Lease is destroyed (in whole or in part) or is damaged by fire or other casualty or (b) title to, or the temporary use of, the Equipment or any part thereof under a Lease is taken under the exercise of the power of eminent domain, Lessee shall immediately notify Lessor. Lessee and Lessor shall cause the Net Proceeds of any insurance claim or condemnation award to be applied, at Lessor’s option, to (i) the prompt repair, restoration, modification or replacement of the Equipment so affected or (ii) the payment in full of any then applicable Prepayment Option Amount. Any balance of Net Proceeds remaining after completion of such work or payment of such Prepayment Option Amount shall be paid promptly to Lessee. If the Net Proceeds are insufficient to pay the costs of such repair, restoration, modification or replacement or to pay such Prepayment Option Amount in full, Lessee shall, at Lessor’s 6 direction, either complete the work or pay any then applicable Prepayment Option Amount in full and in either case pay any cost in excess of the amount of Net Proceeds, but only from Legally Available Funds. 16. Insurance. In the event that Lessee is not self-insured as hereinafter provided, Lessee, at its expense, shall throughout the term of each Lease keep the Equipment thereunder insured against theft, fire, collision (in the case of vehicles) and such other risks as may be customary for each item of Equipment in the amounts and for the coverage set forth in Exhibit 1 to the applicable Schedule, with carriers acceptable to Lessor, under a policy or policies containing a loss payable endorsement in favor of Lessor, and affording to Lessor such additional protection as Lessor shall reasonably require. Lessee shall further, at its expense, maintain in effect throughout the term of each Lease a policy or policies of comprehensive public liability and property damage insurance in the amounts and for the coverage set forth in Exhibit 1 to the applicable Schedule, with carriers satisfactory to Lessor. All such insurance shall name Lessor as an additional insured. The policies required hereby shall provide that they may not be canceled or materially altered without at least thirty (30) days’ prior written notice to Lessor. Lessee shall deliver to Lessor copies or other evidence satisfactory to Lessor of each insurance policy and each renewal thereof. Failure by Lessor to request evidence of such insurance policies or renewals, or otherwise to verify the existence of such insurance, shall not constitute a waiver of the requirements hereof. Lessor shall have the right, on behalf of itself and Lessee, to make claim for, receive payment of and execute and endorse all documents, checks or drafts received in payment for loss or damage under said insurance policies. If Lessee is self-insured with respect to equipment such as the Equipment under a Lease, Lessee shall maintain during the term of such Lease an actuarially sound self-insurance program in form satisfactory to Lessor and shall provide evidence thereof in form and substance satisfactory to Lessor. 17. Maintenance and Repairs. Lessee shall use the Equipment under each Lease in a careful and proper manner, in compliance with all applicable laws and regulations and, at its expense, keep and maintain the Equipment under each Lease in good repair and working order, performing all maintenance and servicing necessary to maintain the value and utility of the Equipment, reasonable wear and tear excepted. Without the prior written consent of Lessor, Lessee shall not make any alterations, modifications or attachments to the Equipment under any Lease which cannot be removed without materially damaging the functional capabilities, economic value or utility of such Equipment. 18. Taxes. Unless Lessee has provided Lessor with evidence necessary to sustain an exemption therefrom, Lessee shall timely pay all assessment, license fees, taxes (including sales, use, excise, personal property, ad valorem, stamp documentary and other taxes) and all other governmental charges, fees, fines or penalties whatsoever, whether payable by Lessor or Lessee, now or hereafter imposed by any governmental body or agency on or relating to the Equipment under each Lease, the Rental Payments under each Lease or the use, registration, rental, shipment, transportation, delivery, ownership or operation of the Equipment under each Lease and on or relating to each Lease; provided, however, that the foregoing shall not include any federal, state or local income or franchise taxes of Lessor. 19. Lessor’s Performance of Lessee’s Obligations. If Lessee shall fail duly and promptly to perform any of its obligations under a Lease, Lessor may, at its option, perform any act or make any payment that Lessor deems necessary for the maintenance and preservation of the Equipment under such Lease and Lessor’s interests therein, including but not limited to, payments for satisfaction of liens, repairs, taxes, levies and insurance. All expenses incurred by Lessor in performing such acts and all such payments made by Lessor together with late charges described in Paragraph 20 below as provided in each Lease, and any reasonable legal fees incurred by Lessor in connection therewith, shall be payable by Lessee to Lessor on demand. The performance of any act or payment by Lessor as aforesaid shall not be deemed a waiver or release of any obligation or default on the part of Lessee. 20. Late Charges. Should Lessee fail to duly pay any part of any Rental Payment or other sum to be paid to Lessor under a Lease (including, but not limited to, any amounts due as a result of Lessor’s exercise of its rights under Paragraph 25 hereof) within ten (10) days after the date on which such amount is due under such Lease, then Lessee shall pay to Lessor late charges on such delinquent payment from the due date thereof until paid at the rate of eighteen percent (18%) per annum or the highest rate permitted by law, whichever is less. 21. Indemnification. Lessee assumes liability for, agrees to and does hereby indemnify, protect and keep harmless Lessor and its agents, employees, officers, directors, parents, subsidiaries and stockholders from and against any and all liabilities, obligations, losses, damage, injuries, claims, demands, penalties, actions, costs and expenses (including reasonable attorneys’ fees), of whatsoever kind and nature, arising out of the use, condition (including, but not limited to, latent and other defects and whether or not discoverable by Lessee or Lessor), operation, ownership, selection, delivery, storage, leasing or return of any item of Equipment, regardless of where, how and by whom operated, or any failure on the part of Lessee to accept the Equipment under any Lease or otherwise to perform or comply with any conditions of any Lease. Lessee is an independent contractor and nothing contained in any Lease shall authorize Lessee or any other person to operate any item of Equipment so as to incur or impose any liability or obligation for or on behalf of Lessor. Notwithstanding anything in any Lease to the contrary, any indemnity amount payable by Lessee as described in this Paragraph 21 and as provided in the applicable Lease shall be payable solely from Legally Available Funds and only to the extent authorized by law. 22. No Offset; Unconditional Obligation. Each Lease is “triple net” and Lessee’s obligation to pay all Rental Payments and Additional Payments under each Lease shall be absolute and unconditional under any and all circumstances subject to the terms and conditions of each Lease. Without limiting the generality of the foregoing, Lessee shall not be entitled to any abatement of rent or reduction thereof or setoff against rent, including, but not limited to, abatements, reductions or setoffs 7 due to any present or future claims of Lessee against Lessor under any Schedule, any Lease, under this Agreement or otherwise; nor, except as otherwise expressly provided in a Lease, shall any Lease terminate, or the respective obligations of Lessor or Lessee be otherwise affected, by reason of any failure of the Equipment under such Lease to perform in the manner or to the extent that Lessee anticipated or to achieve cost or other savings that Lessee anticipated, any defect in or damage to or loss or destruction of all or any of the Equipment under any Lease from whatsoever cause, the taking or requisitioning of the Equipment under any Lease by condemnation or otherwise, the lawful prohibition of Lessee’s use of the Equipment under any Lease, the interference with such use by any private person or corporation, the invalidity or unenforceability or lack of due authorization or other infirmity of this Agreement, any Schedule or any Lease, or lack of right, power or authority of Lessor to enter into this Agreement, any Schedule or any Lease or any insolvency, bankruptcy, reorganization or similar proceedings by or against Lessor or Lessee or for any other cause whether similar or dissimilar to the foregoing, any present or future law to the contrary notwithstanding, it being the intention of the parties hereto that the Rental Payments and Additional Payments payable by Lessee under each Lease shall continue to be payable in all events unless the obligation to pay the same shall expire or be terminated pursuant to such Lease (including upon the occurrence of an Event of Nonappropriation thereunder) or until the Equipment thereunder has been returned to the possession of Lessor as provided in such Lease (for all purposes of each Lease, any item of Equipment shall not be deemed to have been returned to Lessor’s possession until all of Lessee’s obligations with respect to the return, transportation and storage thereof have been performed). To the extent permitted by applicable law, Lessee hereby waives any and all rights that it may now have or that at anytime hereafter may be conferred upon it, by statute or otherwise, to terminate, cancel, quit or surrender any Lease or any of the items of Equipment thereunder, except in accordance with the express terms of each Lease. 23. Representations and Warranties of Lessee. Lessee hereby represents and warrants to and agrees with Lessor that: (a) Lessee is a state or a political subdivision thereof within the meaning of Section 103(c) of the Code. (b) Lessee has the power and authority under applicable law to enter into the transactions contemplated by this Agreement, each Schedule and each Lease and has been duly authorized to execute and deliver this Agreement and each Lease and to carry out its obligations under each Schedule and each Lease. (c) All requirements have been met and procedures have occurred in order to ensure the enforceability of this Agreement, each Schedule and each Lease, and Lessee has complied with such public bidding requirements, if any, as may be applicable to the transactions contemplated by this Agreement, each Schedule and each Lease. (d) Lessee is not subject to any legal or contractual limitation or provision of any nature whatsoever that in any way limits, restricts or prevents Lessee from entering into this Agreement, any Schedule or any Lease or performing any of its obligations under this Agreement, any Schedule or any Lease, except to the extent that such performance may be limited by bankruptcy, insolvency, reorganization or other laws affecting creditors’ rights generally. (e) There is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, public board or body, known to be pending or threatened against or affecting Lessee, nor to the best knowledge of Lessee is there any basis therefor, wherein any unfavorable decision, ruling or finding would materially adversely affect the transactions contemplated by this Agreement, any Schedule, any Lease or any other agreement or instrument to which Lessee is a party and which is used or contemplated for use in the consummation of the transactions contemplated by this Agreement, any Schedule or any Lease. All authorizations, consents and approvals of governmental bodies or agencies required in connection with the execution and delivery by Lessee of this Agreement, each Schedule and each Lease or in connection with the carrying out by Lessee of its obligations hereunder and thereunder have been obtained, except with respect to annual or biennial budgeting and appropriation procedures as required by State law relating to each Lease. (f) The entering into and performance of this Agreement, each Schedule and each Lease will not violate any judgment, order, law or regulation applicable to Lessee or result in any breach of, or constitute a default under, or result in the creation of any lien, charge, security interest or other encumbrance upon any assets of Lessee or on the Equipment under any Lease pursuant to any indenture, mortgage, deed of trust, bank loan or credit agreement or other instrument to which Lessee is a party or by which it or its assets may be bound, except as provided in each Lease with respect to the granting of security interests in and to the Equipment therein described. (g) Lessee is acquiring the Equipment under each Schedule and the related Lease for use within its geographical boundaries. (h) The useful life of the Equipment identified in each Schedule will not be less than the stated full term of the applicable Lease, including all contemplated Renewal Terms. (i) Lessee expects to have made sufficient appropriations or expects to have other Legally Available Funds to pay all Rental Payments due during the Initial Term under each Lease. (j) During the five years prior to the date hereof, Lessee has not failed (for whatever reason) to appropriate amounts sufficient to pay its obligations that are subject to annual or biennial appropriation. 24. Events of Default. Each of the following events constitutes an “Event of Default” with respect to a Lease: (a) Lessee fails to pay in full the Rental Payment due under such Lease on any date upon which such Rental Payment is due; (b) Lessee fails to comply with any other agreement or covenant of Lessee under such Lease for a period of thirty (30) days following receipt of written notice of violation of such agreement or covenant and demand that such violation be remedied; 8 (c) Lessee institutes any proceedings under any bankruptcy, insolvency, reorganization or similar law or a receiver or similar officer is appointed for Lessee or any of its property; (d) any warranty, representation or statement made in writing by or on behalf of Lessee in connection with such Lease is found to be incorrect or misleading in any material respect on the date made; (e) actual or attempted sale, lease or encumbrance of any of the Equipment under such Lease or the making of any levy, seizure or attachment thereof or thereon; or (f) any event of default occurs under any other Lease. 25. Repossession and Lessor’s Other Rights Upon Event of Default or Event of Nonappropriation. Immediately upon the occurrence of an Event of Default under a Lease or immediately after the expiration of the Initial Term or any Renewal Term under a Lease during which an Event of Nonappropriation occurs, Lessor may terminate the affected Lease or Lessee’s rights thereunder and in any such event repossess the Equipment under such Lease, which Lessee hereby agrees, at its expense, to surrender promptly to Lessor at such location in the continental United States as Lessor shall direct. Such right of repossession and other rights as specifically provided in this Paragraph 25 shall constitute the sole remedies for Lessee’s failure to make payments or otherwise perform its obligations when required under a Lease. If Lessor is entitled to repossess the Equipment under a Lease, Lessee shall permit Lessor or its agents to enter the premises where the affected Equipment is then located. In the event of any such repossession, Lessee shall execute and deliver such documents as may reasonably be required to transfer title to and possession of the Equipment under the affected Lease to Lessor, free and clear of all liens and security interests to which such Equipment may have become subject. Any termination of a Lease at Lessor’s option as described in this Paragraph 25 and as provided in the applicable Lease shall take effect at the end of the Initial Term or the Renewal Term then in effect under such Lease, unless Lessor (at its option) elects to terminate such Lease on an earlier date. Upon repossession, if the Equipment under the affected Lease is damaged or otherwise made less suitable for the purposes for which it was manufactured than when delivered to Lessee (reasonable wear and tear excepted), Lessee agrees, at its option, to: (a) repair and restore such Equipment to the same condition in which it was received by Lessee (reasonable wear and tear excepted) and, at its expense, promptly return such Equipment to Lessor (or to a location identified in a written notice to Lessee) or (b) pay to Lessor the actual costs of such repairs, restoration and return. If Lessor terminates a Lease as described in this Paragraph 25 and as provided in the applicable Lease or an Event of Nonappropriation occurs under a Lease and Lessee continues to use the Equipment after the Initial Term or any Renewal Term under such Lease during which the Event of Default or Event of Nonappropriation occurs or if Lessee otherwise refuses to pay Rental Payments due during a Renewal Term under a Lease for which Lessee’s governing body has appropriated sufficient Legally Available Funds to pay such Rental Payments, Lessor shall, be entitled to bring such action at law or in equity to recover damages attributable to such holdover period for the Equipment subject to such Lease that Lessee continues to use or to the remainder of such Renewal Term under such Lease for which such appropriations have been made. Lessor shall also be entitled to exercise any or all remedies available to a secured party under the applicable Uniform Commercial Code and all other rights and remedies that Lessor may have at law or in equity. Upon termination of a Lease (whether as a result of the occurrence of an Event of Default or an Event of Nonappropriation) under which the financed Equipment included computer software, the license relating to such software shall terminate and Lessee shall cease use and return such computer software as provided in the related license or otherwise. No right or remedy conferred upon or reserved to Lessor as described herein and as provided in each Lease is exclusive of any right or remedy herein or in any Lease or at law or in equity or otherwise provided or permitted, but each shall be cumulative of every other right or remedy given as described herein and as provided in each Lease or now or hereafter existing at law or in equity or by statue or otherwise and may be enforced concurrently therewith or from time to time. No waiver of or delay or omission in the exercise of any right or remedy as described herein and as provided in each Lease or otherwise available to Lessor shall impair, affect or be construed as a waiver of its rights thereafter to exercise the same. Any single or partial exercise by Lessor of any right hereunder or with respect to any Lease shall not preclude any other or further exercise of any right as described herein and as provided in each Lease. The exercise of any right or remedy herein provided with respect to a Lease shall not relieve Lessee of any other obligations under any other Lease or the Equipment identified therein. 26. No Sale, Assignment or Other Disposition by Lessee. Lessee agrees not to (a) sell, assign, transfer, lease, sublease, pledge or otherwise encumber or suffer a lien or encumbrance upon or against any interest in this Agreement, any Lease or the Equipment under any Lease, (b) remove the Equipment from its Equipment Location identified in the applicable Schedule or (c) enter into any contract or agreement with respect to the use and operation of any of the Equipment under any Lease by any person other than Lessee, without Lessor’s prior written consent in each instance. Lessee shall at all times remain liable for the performance of the covenants and conditions on its part to be performed, notwithstanding any assigning, transferring or other conveyance that may be made with such consent. Lessee shall take no action that may adversely affect the excludability from gross income for federal income tax purposes of any portion of the interest component of the Rental Payments under any Tax-Exempt Lease. 27. Assignment by Lessor. Lessor may, at any time and from time to time without Lessee’s consent, assign, transfer or otherwise convey all or any part of its interest in the Equipment under any Lease or any Lease, including Lessor’s rights to receive the Rental Payments or any part thereof under 9 any Lease (in which event Lessee agrees to make all Rental Payments under the affected Lease thereafter to the assignee designated by Lessor), to terminate any Lease or Lessee’s rights under any Lease and to repossess the Equipment and exercise Lessor’s other rights and remedies under each Lease; provided, however, that any such assignment, transfer or conveyance to a trustee for the benefit of owners of certificates of participation shall be made in a manner that conforms to any applicable State law. Nothing in this Paragraph 27 shall be construed, however, to prevent Lessor from executing any such assignment, transfer or conveyance with respect to a Lease that does not involve funding through the use of certificates of participation within the meaning of applicable State law, including any such assignment, transfer or conveyance as part of a multiple asset pool to a partnership or trust interests in which are offered and sold in a private placement or limited offering only to investors whom Lessor reasonably believes are qualified institutional buyers or accredited investors within the meaning of the applicable federal securities law; provided, however, that in any event, Lessee shall not be required to make Rental Payments under any Lease, to send notices or to otherwise deal with respect to matters arising under any Lease with or to more than one individual or entity with respect to each Lease. No assignment, transfer or conveyance permitted by this Paragraph 27 with respect to a Lease shall be effective until Lessee shall have been given a written notice of assignment that discloses the name and address of each such assignee; provided, however, that if such assignment is made to a bank or trust company as trustee or paying agent for owners of certificates of participation, trust certificates or partnership interests with respect to the Rental Payments payable under any Lease, it shall thereafter be sufficient that a copy of the agency or trust agreement shall have been deposited with Lessee until Lessee shall have been advised that such agency or trust agreement is no longer in effect. During the term of this Agreement, Lessee shall keep, or cause to be kept, a complete and accurate record of all such assignments with respect to each Lease in form necessary to comply with Section 149 of the Code with respect to Tax-Exempt Leases and Section 165(f) of the Code with respect to Taxable Leases. Lessee agrees, if so requested, to acknowledge each such assignment in writing within fifteen (15) days after request therefor, but such acknowledgment shall in no way be deemed necessary to make any assignment effective. Lessee further agrees that any monies or other property received by Lessor as a result of any such assignment, transfer or conveyance shall not inure to Lessee’s benefit. 28. Costs. Lessee shall pay to Lessor all costs and expenses, including reasonably attorneys' fees and costs related to repossession of the Equipment under any Lease (including, without limitation, the costs and expenses to deliver possession of the Equipment under such Lease to such location as Lessor directs pursuant to Paragraph 25 hereof) and the exercise of remedies with respect to each Lease, incurred by Lessor in enforcing any of the terms, conditions or provisions of each Lease. 29. Severability. If any provision of this Agreement or any Lease is or becomes invalid, illegal or unenforceable, such invalidity, illegality or unenforceability will not affect the other provisions of this Agreement or any such Lease which shall be valid and enforceable to the fullest extent permitted by law. 30. Notices. All notices, reports and other documents provided for in this Agreement, any Schedule or any Lease shall be deemed to have been given when delivered or three (3) days after being mailed by certified mail, postage prepaid, addressed to Lessor or Lessee at their respective mailing addresses set forth above or such other addresses as either of the parties hereto may designate in writing to the other from time to time for such purpose. 31. Amendments. This Agreement, each Schedule (including the Exhibits attached thereto), each Certificate of Acceptance (including the Attachments thereto) and any Addendum relating hereto constitute the entire agreement between Lessor and Lessee with respect to the Equipment therein described and the subject matter hereof and thereof. No term or provision of this Agreement, any Schedule, any Certificate of Acceptance, any such Addendum or any Lease may be changed, waived, amended or terminated except by a written agreement signed by both Lessor and Lessee except that Lessee may adjust the amount financed to the extent provided in each Schedule and Lessor may (a) adjust the annual interest rate for a Rental Payment Schedule to the extent provided in the related Schedule and (b) insert the serial number and additional description details in any Schedule of any item of Equipment after delivery thereof. 32. Construction. This Agreement, each Schedule and each Lease shall in all respects be governed by and construed in accordance with the laws of the State. The titles of the Paragraphs of this Agreement are for convenience only and shall not define or limit any of the terms or provisions hereof. Time is of the essence with respect to this Agreement, each Schedule and each Lease in each of their respective provisions. 33. Parties; Survival of Certain Obligations and Indemnities. (a) The provisions of this Agreement and each Lease shall be binding upon, and (subject to the limitations of Paragraphs 26 and 27 hereof) shall inure to the benefit of, the respective assignees and successors of Lessor and Lessee. (b) The indemnities, assumptions of liabilities and obligations of Lessee provided for in Paragraphs 8, 12 and 21 of this Agreement and incorporated into each Lease shall continue in full force and effect notwithstanding the expiration or termination of the term of this Agreement or any applicable Lease. 34. Original Agreement and Lease. Lessor and Lessee shall execute and deliver only one original of this Agreement and of each Lease, each of which shall be delivered to Lessor. Lessor shall provide to Lessee a full, true and correct copy of the executed Agreement and each executed Lease. In the event that the originally executed Agreement or an originally executed Lease is lost, stolen, destroyed or mutilated and Lessor certifies such events to Lessee, Lessee shall execute and deliver to Lessor, promptly after Lessor’s request and at Lessor’s expense, a replacement Agreement or Lease for such original Agreement or Lease so lost, stolen, destroyed or mutilated. Compliance with Laws. The Lessor shall comply 10 with all applicable federal, state, and local laws, rules, regulations, and ordinances, and all provisions required thereby to be included herein are hereby incorporated by reference. 35. Ethics. The Lessor and its agents shall abide by all ethical requirements that apply to persons who have a business relationship with the Lessee as set forth in Ind. Code § 4-2-6, et seq., § 4-2-7, et seq. and the regulations promulgated thereunder. If the Lessor has knowledge, or would have acquired knowledge with reasonable inquiry, that a government officer, employee, or special appointee, as those terms are defined in § 4-2-6-1, has a financial interest in the Agreement, the Lessor shall ensure compliance with the disclosure requirements in § 4-2-6-10.5 prior to the execution of this Agreement. 36. No Delinquency. The Lessor certifies by entering into this Agreement neither it nor its principal(s) is presently in arrears in payment of taxes, permit fees or other statutory, regulatory or judicially required payments to any governmental entity within the State of Indiana. 37. Telephone Solicitation. The Lessor and any principals of the Lessor certify that: (A) the Lessor, except for de minimis and nonsystematic violations, has not violated the terms of: Ind. Code § 24-4.7 [Telephone Solicitation Of Consumers]; § 24-5-12 [Telephone Solicitations]; or § 24-5-14 [Regulation of Automatic Dialing Machines]; in the previous 365 days, even if § 24-4.7 is preempted by federal law; and (B) the Lessor will not violate the terms of § 24-4.7 for the duration of the Agreement, even if § 24-4.7 is preempted by federal law. The Lessor and any principals of the Lessor certify that an affiliate or principal of the Lessor and any agent acting on behalf of the Lessor or on behalf of an affiliate or principal of the Lessor, except for de minimis and nonsystematic violations, (A) has not violated the terms of § 24-4.7 in the previous 365 days, even if § 24-4.7 is preempted by federal law; and (B) will not violate the terms of § 24-4.7 for the duration of the Agreement, even if § 24-4.7 is preempted by federal law. 38. No Debarment. The Lessor certifies by entering into this Agreement neither it nor its principals nor any of its subcontractors are presently debarred, suspended, proposed for debarment, declared ineligible or voluntarily excluded from entering into this Agreement by any federal agency or by any department, agency or political subdivision of the State of Indiana. 39. Drug Free Workplace. The Lessor hereby covenants and agrees to make a good faith effort to provide and maintain a drug-free workplace as required by Executive Order No. 90-5 dated April 12, 1990, issued by the Governor of Indiana. 40. E-verify. The Lessor swears or affirms under the penalties of perjury that the Lessor does not knowingly employ an unauthorized alien and complies with Ind. Code § 22-5-1.7 41. Applicable Standards. The Lessor, its employees and subcontractors shall comply with all applicable licensing standards, certification standards, accrediting standards and any other laws, rules, or regulations governing services to be provided by the Lessor pursuant to this Agreement. 42. No Discrimination. Pursuant to the Indiana Civil Rights Law, federal Civil Rights Act of 1964, ADEA, and ADA, the Lessor covenants it shall not discriminate against any employee or applicant for employment relating to this Agreement with respect to the hire, tenure, terms, conditions or privileges of employment or any matter directly or indirectly related to employment, because of the employee’s or applicant’s race, color, national origin, religion, sex, age, disability, ancestry, status as a veteran, or any other characteristic protected by federal, state, or local law (“Protected Characteristics”). Lessor certifies compliance with applicable federal laws, regulations, and executive orders prohibiting discrimination based on the Protected Characteristics in the provision of services. The Lessee is a recipient of federal funds, and therefore, where applicable, Lessor and any subcontractors shall comply with requisite affirmative action requirements, including reporting, pursuant to 41 CFR § 60, as amended, and Section 202 of Executive Order 11246 as amended by Executive Order 13672. 43. Anti-Collusion. The undersigned attests, subject to the penalties for perjury, the undersigned is the properly authorized representative, agent, member or officer of the Lessor. Further, to the undersigned’s knowledge, neither the undersigned nor any other member, employee, representative, agent or officer of the Lessor, directly or indirectly, has entered into or been offered any sum of money or other consideration for the execution of this Agreement other than that which appears upon the face hereof. Furthermore, if the undersigned has knowledge that a governmental officer, employee, or special appointee, as those terms are defined in Ind. Code § 4-2-6-1, has a financial interest in the Agreement, the Lessor attests to compliance with the disclosure requirements in § 4-2-6-10.5. LESSEE HEREBY ACKNOWLEDGES THAT IT HAS READ AND UNDERSTANDS THIS AGREEMENT. IN WITNESS WHEREOF, Lessor and Lessee have each caused this Master Equipment Lease-Purchase Agreement to be duly executed and delivered as of the date first above written. 11 LESSEE: City of Carmel, Indiana LESSOR: Crossroads Bank By: By: Printed Name: Zachary Q. Jackson Printed Name: Barry Grossman Title: Chief Financial Officer - Controller Title: Sr. Vice President SCHEDULE A-1 Crossroads Bank STATE AND LOCAL GOVERNMENT LEASE SCHEDULE (TAX EXEMPT) MASTER EQUIPMENT LEASE-PURCHASE AGREEMENT DATE: MAY 22, 2025 LEASE SCHEDULE NO. 1 LESSEE: CITY OF CARMEL, INDIANA LEASE SCHEDULE DATE: MAY 22, 2025 1. This Schedule covers the following Equipment together with all accessories, attachments, substitutions and accessions: Vendor Quantity Description of Units of Equipment Serial Numbers (if available) Fredericks, Inc. 5448 W. Old St Rd 132 Pendleton, Indiana 46064 Phone: (765) 778-7588 See City of Carmel, Indiana Agreement for Purchase of Goods and Services, Appropriation #1205 0 44-670.00, dated May 7, 2025, Attached Hereto and Made Apart Hereof. See City of Carmel, Indiana Agreement for Purchase of Goods and Services, Appropriation #1205 0 44- 670.00, dated May 7, 2025, Attached Hereto and Made Apart Hereof. 2. EQUIPMENT LOCATION: City of Carmel Address: One Civic Square City: Carmel County: Hamilton State: IN Zip: 46032 3. AMOUNT FINANCED: Cash Purchase Price (including delivery) $491,511.00 Plus processing/documentation fees Paid In Cash $350.00 Plus sales tax 0 Amount Financed $491,511.00 Lessee shall pay any sales or use tax with respect to the Equipment described in this Schedule. Lessee hereby certifies that it is exempt from State and local taxation and its tax- exempt identification number is _____________. If applicable, a copy of a certificate evidencing Lessees tax- exemption is attached as Exhibit 6 hereto. At the time of installation, the amount financed may be adjusted (at Lessees request and as approved by Lessor based upon information provided by Lessee that supports such request in Lessors reasonable judgment) by the addition or deletion of items of Equipment the cash purchase price of which shall not exceed 10% of the Cash Purchase Price indicated above. 4. RENTAL PAYMENT TERMS: Annual interest rate: 4.44% First Rental Payment due: January 15, 2026 Rental Payments due thereafter: Annually Number of Rental Payments: Five (5) Lessee agrees that the Rental Payment Schedule shall be calculated and prepared by Lessor after delivery by Lessee of the Certificate of Acceptance relating to this Schedule, subject to any adjustment in the amount financed as described above and adjustments of the annual interest rate used to calculate the interest component of Rental Payments as provided in Paragraph 5 below. 5. DELETED 6. INCORPORATED BY REFERENCE: The terms and provisions of the Master Equipment Lease-Purchase Agreement described above (other than to the extent that such terms and provisions relate solely to other Schedules or Equipment listed on other Schedules) are hereby incorporated into this Schedule by reference and made a part hereof. Upon execution and delivery by Lessee of a Certificate of Acceptance related to this Schedule and execution by Lessor of the Acknowledgment thereon, such Certificate of Acceptance, Acknowledgment thereto and the Rental Payment Schedule calculated and prepared by Lessor with respect thereto shall be, and are hereby, incorporated into this Schedule by reference and made a part hereof. 7. REPRESENTATIONS, WARRANTIES AND COVENANTS: Lessee hereby represents, warrants and covenants that its representations, warranties and covenants set forth in such Master Equipment Lease-Purchase Agreement are true and correct as though made on the date of execution of this Schedule. Lessee hereby further represents and warrants to and agrees with Lessor that: (a) The payment of the Rental Payments or any portion thereof related to this Schedule is not (under the terms of the related Lease or any underlying arrangement) directly or indirectly (i) secured by any interest in property used or to be used in any activity carried on by any person other than a state or local governmental unit or payments in respect of such property or (ii) derived from payments (whether or not to Lessee) in respect of property, or borrowed money, used or to be used in any activity carried on by any person other than a state or local governmental unit. No Equipment described in this Schedule is being or will be used, directly or indirectly, in any activity carried on by any person other than a state or local governmental unit. No portion of the purchase price for the Equipment described in this Schedule will be used, directly or indirectly, to make or finance loans to any person other than Lessee. Lessee has not entered and will not enter into any management or other service contract with respect to the use and operation of the Equipment; provided, however, that Lessee may enter into customary agreements for the maintenance and upkeep of the Equipment. (b) Lessee shall not permit any person or entity (including the federal government) to guarantee, directly or indirectly, in whole or in part, any Rental Payments related to this Schedule without the prior written consent of Lessor. (c) All funds to be allocated for the payment of the purchase price by Lessor at Lessees direction pursuant to each Certificate of Acceptance will be used, directly or indirectly, to finance costs of a type that would be properly chargeable to a capital account under the Code (or would be so chargeable with a proper election) under federal income tax principles if Lessee were treated as a corporation subject to federal income taxation, taking into account the placed-in-service date for the Equipment. (d) Lessee does not intend to sell or otherwise dispose of the Equipment identified in this Schedule (or any interest therein) prior to the last Rental Payment scheduled to be paid with respect to such Equipment under the applicable Rental Payment Schedule. (e) Lessee has entered into this Schedule for the purpose of purchasing, acquiring and leasing the Equipment identified herein and not for the purpose of refinancing any outstanding obligation of Lessee more than 90 days in advance of its payment or prepayment date. The purchase price for the Equipment will be paid directly by Lessor, at the direction of Lessee as provided in a Certificate of Acceptance and upon satisfaction of all conditions precedent to disbursement, to the vendor or vendors of such Equipment or as reimbursement to Lessee for funds advanced to purchase such Equipment; provided, however, that no portion of the purchase price for the Equipment will be paid to Lessee as reimbursement for any expenditure paid by Lessee more than 60 days prior to the execution and delivery of this Schedule or, if earlier, more than 60 days prior to any official action taken to evidence an intent to reimburse. 8. ATTACHMENTS: Lessee hereby represents and certifies to Lessor that: (a) attached to this Schedule as Exhibit 2 is a full, true and correct copy of a resolution or other appropriate official action of Lessees governing body specifically authorizing Lessee to execute and deliver the Master Equipment Lease-Purchase Agreement, this Schedule and the applicable Lease; (b) attached to this Schedule as Exhibit 3 is a full, true and correct copy of an Incumbency Certificate relating to the authority of the officers who have executed and delivered, or will execute and deliver, the Master Equipment Lease-Purchase Agreement, this Schedule and the applicable Lease on behalf of Lessee; and (c) attached to this Schedule as Exhibit 4 is a full, true and correct copy of an opinion of Lessees legal counsel regarding the legal, valid and binding nature of the Master Equipment Lease- Purchase Agreement, this Schedule and each Lease on Lessee and certain other related matters. 9. ORIGINAL LEASE: Lessor and Lessee shall execute and deliver only one original Lease represented by this Schedule and the Certificate of Acceptance (including the Rental Payment Schedule attached thereto) to be delivered with respect hereto and incorporated herein and such original Lease shall be delivered to Lessor. City of Carmel, Indiana (Lessee) Crossroads Bank. (Lessor) By: By: Printed Name: Zachary Q. Jackson Printed Name: Barry Grossman Title: Chief Financial Officer - Controller Title: Sr. Vice President EXHIBIT 1 (TO LEASE SCHEDULE NO. 1) INSURANCE COVERAGE REQUIREMENTS To Lessor: Crossroads Bank (“Lessor”) 1205 N. Cass Street Wabash, Indiana 46992 Phone (260) 563-3185 Fax (260) 5634841 Attn: Trey Weber Email: TWeber@crossroadsbanking.com To Lessee: City of Carmel, Indiana (“Lessee”) One Civic Square Carmel, IN 46032 In accordance with that certain Master Equipment Lease-Purchase Agreement, dated May 22, 2025, and Lease Schedule No. 1, dated May 22, 2025 (collectively, the “Lease”) by and between Lessor and Lessee, INSTRUCTIONS: Please circle number(s) regarding applicable insurance coverage. Proof of insurance coverage will be provided to Lessor and its successors and assigns at or prior to the time that Lessee delivers a Certificate of Acceptance to Lessor with respect to the Equipment described in the above-referenced Schedule. 1. maintains All Risk Physical Damage Insurance on the Equipment (as described in the Schedule) evidenced by a Certificate of Insurance (“Certificate”) and Long Form Loss Payable Clause naming Lessor and its successors and assigns as Loss Payee. Coverage required: Full Replacement Value. Lessee has instructed the insurance agent named below to issue a Certificate to Lessor: Company: Address: Phone No.: Contact: 2. maintains Public Liability Insurance evidenced by a Certificate of Insurance, naming Lessor and its successors and assigns as Additional Insured, with the following minimum coverages: $1,000,000 per person $5,000,000 aggregate bodily injury liability $491,511 comprehensive damage liability Lessee has instructed the insurance agent named below to issue a Certificate to Lessor: Company: Address: Phone No.: Contact: 3. is self-insured for all risk, physical damage and will provide Lessor with such supporting documentation as Lessor may request. 4. is self-insured for public liability and will provide Lessor with such supporting documentation as Lessor may request. Lessee: City of Carmel, Indiana By: Printed Name: Zachary Q. Jackson Title: Chief Financial Officer - Controller Date: May 22, 2025 EXHIBIT 2 (TO LEASE SCHEDULE NO. 1) A RESOLUTION OF THE CITY OF CARMEL, INDIANA BOARD OF PUBLIC WORKS AND SAFETY, AUTHORIZING THE EXECUTION AND DELIVERY OF A MASTER EQUIPMENT LEASE-PURCHASE AGREEMENT AND SEPARATE LEASE SCHEDULES AND CERTIFICATES OF ACCEPTANCE WITH RESPECT TO THE ACQUISITION, PURCHASE, FINANCING AND LEASING OF CERTAIN EQUIPMENT FOR THE PUBLIC BENEFIT; AUTHORIZING THE EXECUTION AND DELIVERY OF DOCUMENTS REQUIRED IN CONNECTION THEREWITH; AND AUTHORIZING THE TAKING OF ALL OTHER ACTIONS NECESSARY TO THE CONSUMMATION OF THE TRANSACTIONS CONTEMPLATED BY THIS RESOLUTION. WHEREAS, City of Carmel, Indiana (the "Lessee"), a body politic and corporate duly organized and existing as a political subdivision, municipal corporation or similar public entity of the State of Indiana, is authorized by the laws of the State of Indiana to purchase, acquire and lease personal property for the benefit of the Lessee and its inhabitants and to enter into contracts with respect thereto; and WHEREAS, the Lessee desires to purchase, acquire and lease certain equipment (including maintenance and other support service agreements) constituting personal property necessary for the Lessee to perform essential governmental functions; and WHEREAS, in order to acquire such equipment, the Lessee proposes to enter into that certain Master Equipment Lease-Purchase Agreement (the "Agreement") and separate Lease Schedules and Certificates of Acceptance relating thereto from time to time as provided in the Agreement with Crossroads Bank. (the "Lessor"), the form of which has been presented to the governing body of the Lessee at this meeting; and WHEREAS, the governing body of the Lessee deems it for the benefit of the Lessee and for the efficient and effective administration thereof to enter into the Agreement and the separate Lease Schedules and Certificates of Acceptance relating thereto as provided in the Agreement for the purchase, acquisition and leasing of the equipment to be therein described on the terms and conditions therein provided; NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the governing body of The City of Carmel follows: Section 1. Approval of Documents. The form, terms and provisions of the Agreement and the separate Lease Schedules and Certificates of Acceptance relating thereto as provided in the Agreement are hereby approved in substantially the forms presented at this meeting, with such insertions, omissions and changes as shall be approved by the Chief Financial Officer-Controller, of the Lessee or other members of the governing body of the Lessee executing the same, the execution of such documents being conclusive evidence of such approval; and the Chief Financial Officer- Controller of the Lessee is hereby authorized and directed to execute the Agreement, each Lease Schedule, each Certificate of Acceptance and any related Exhibits and Attachments attached to any thereof and to deliver the Agreement, each Lease Schedule and each Certificate of Acceptance (including such Exhibits and Attachments) to the respective parties thereto. Section 2. Other Actions Authorized. The officers and employees of the Lessee shall take all action necessary or reasonably required by the parties to the Agreement, each Lease Schedule and each Certificate of Acceptance to carry out, give effect to and consummate the transactions contemplated thereby (including the execution and delivery of any tax certificate and agreement, each with respect to separate Lease Schedules and Certificates of Acceptance, as contemplated in the Agreement) and to take all action necessary in conformity therewith, including, without limitation, the execution and delivery of any closing and other documents required to be delivered in connection with the Agreement, each Lease Schedule and each Certificate of Acceptance. Section 3. No General Liability. Nothing contained in this Resolution, the Agreement, any Lease Schedule, any Certificate of Acceptance nor any other instrument shall be construed with respect to the Lessee as incurring a pecuniary liability or charge upon the general credit of the Lessee or against its taxing power, nor shall the breach of any agreement contained in this Resolution, the Agreement, any Lease Schedule, any Certificate of Acceptance or any other instrument or document executed in connection therewith impose any pecuniary liability upon the Lessee or any charge upon its general credit or against its taxing power, except to the extent that the Rental Payments payable under each Lease are special limited obligations of the Lessee as provided in such Lease. Section 4. Appointment of Authorized Lessee Representatives. The Chief Financial Officer-Controller of the Lessee is hereby designated to act as authorized representative of the Lessee for purposes of the Agreement, each Lease Schedule and each Certificate of Acceptance until such time as the governing body of the Lessee shall designate any other or different authorized representative for purposes of the Agreement, each Lease Schedule and each Certificate of Acceptance in which event the Lessee shall notify the Lessor in writing of any new authorized representatives designated as herein provided. Section 5. Severability. If any section, paragraph, clause or provision of this Resolution shall for any reason be held to be invalid or unenforceable, the invalidity of unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this Resolution. Section 6. Repealer. All bylaws, orders and resolutions or parts thereof inconsistent herewith are hereby repealed to the extent only of such inconsistency. This repealer shall not be construed as reviving any bylaw, order, resolution or ordinance or part thereof. Section 7. Effective Date. This Resolution shall be effective immediately upon its approval and adoption. ADOPTED AND APPROVED by the City of Carmel, Board of Public Works & Safety of the Lessee this 21st day of May, 2025. LESSEE: City of Carmel, Indiana By: Printed Name: Laura Campbell Title: Presiding Officer By: Printed Name: James Barlow Title: Member By: Printed Name: Alan Potasnik Title: Member ATTEST: By: Printed Name: Jacob Quinn Title: Clerk APPROVED AS TO FORM: ATTORNEY FOR LESSEE EXHIBIT 3 (TO LEASE SCHEDULE NO. 1) INCUMBENCY CERTIFICATE OF LESSEE The undersigned, the duly authorized representative of the named Lessee under that certain Master Equipment Lease-Purchase Agreement dated May 22, 2025 (the “Agreement”), with Crossroads Bank., as Lessor, hereby certifies as follows in accordance with the requirements of the Agreement, which is incorporated by reference into the above-referenced Lease Schedule. Capitalized terms used herein have the same meaning as in the Agreement. I hold the position noted under my signature, and I have all authority necessary to execute and deliver this Certificate. The following officers of the Lessee are duly elected or appointed, and the signatures above the respective name and title are true and correct and, where required, have been filed with the appropriate officials of the State. Signature: Signature: Printed Name: Zachary Q. Jackson Printed Name: Title: Chief Financial Officer – Controller Title: IN WITNESS WHEREOF, I have executed and delivered this Certificate as of this 6th day of May, 2025. Lessee: City of Carmel, Indiana By: Printed Name: Zachary Q. Jackson Title: Chief Financial Officer - Controller EXHIBIT 4 OPINION OF LESSEE’S COUNSEL (Please furnish this text on Attorney’s Letterhead) [To be dated the execution date of Lease Schedule No. 1 ] May 22, 2025 Crossroads Bank 1205 North Cass Street Wabash, Indiana 46992 Re: Master Equipment Lease-Purchase Agreement Dated May 22, 2025 and Lease Schedules Thereto Ladies and Gentlemen: As counsel for City of Carmel, Indiana, (“Lessee”), I have examined the Master Equipment Lease-Purchase Agreement duly executed by Lessee and dated May 22, 2025 (the “Master Lease”), which has been incorporated by reference into the Lease Schedule No. 1 dated May 22, 2025 (“Lease Schedule No.1”) each between Lessee and Crossroads Bank. (“Lessor”), the form of the Certificate of Acceptance (the “Certificate of Acceptance”) attached to Lease Schedule No.1 and the proceedings taken by the City Board of Public Works and Safety a governing body of Lessee to authorize on behalf of Lessee the execution and delivery of the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance and all additional equipment schedules and related payment schedules to be entered into pursuant to the Master Lease (each of which is herein referred to as an “Additional Lease Schedule”) and to be executed and delivered in substantially the same manner and in substantially the same form as Lease Schedule No. 1. The Master Lease, Lease Schedule No. 1 and the related Certificate of Acceptance are herein collectively referred to as the “Lease.” The Master Lease and any Additional Lease Schedule and the related Certificate of Acceptance are herein collectively referred to as an “Additional Lease.” Based upon the foregoing examination and upon an examination of such other documents and matters of law as I have deemed necessary or appropriate, I am of the opinion that: 1. Lessee is a city duly organized and legally existing as a political subdivision, municipal corporation or similar public entity under the Constitution and laws of the State of Indiana with full power and authority to enter into the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance and each Additional Lease Schedule. 2. The City of Carmel, Indiana Board of Public Works and Safety has the legal capacity and authority to enter into the Master Lease and all related agreements which shall be a valid and binding agreement of the City of Carmel, Indiana. 3. The Master Lease, Lease Schedule No. 1 and each Additional Lease Schedule have each been duly authorized and have been, or, with respect to each Additional Lease Schedule, will be, duly executed and delivered by Lessee. Assuming due authorization, execution and delivery thereof by Lessor, the Master Lease and Lease Schedule No. 1 constitute, and each Additional Lease Schedule will constitute, the legal, valid and binding obligation of Lessee, enforceable against Lessee in accordance with their respective terms, subject to any applicable bankruptcy, insolvency, moratorium or other laws or equitable principles affecting the enforcement of creditors’ rights generally. 4. The Certificate of Acceptance has been duly authorized by Lessee and, when a Certificate of Acceptance is duly executed and delivered by Lessee in accordance with Lease Schedule No. 1 or any Additional Lease Schedule, the Lease and each Additional Lease to which a Certificate of Acceptance relates will constitute the legal, valid and binding obligation of Lessee, enforceable against Lessee in accordance with their respective terms, subject to any applicable bankruptcy, insolvency, moratorium or other laws or equitable principles affecting the enforcement of creditors’ rights generally. 5. The Equipment to be leased pursuant to the Lease and each Additional Lease constitutes personal property and when subjected to use by Lessee will not be or become a fixture under applicable law. 6. Lessee has complied with any applicable public bidding requirements in connection with the Lease, each Additional Lease and the transactions contemplated thereby. 7. No litigation or proceeding is pending or, to the best of my knowledge, threatened to restrain or enjoin the execution, delivery or performance by Lessee of the Master Lease, Lease Schedule No. 1 or any Additional Lease Schedule or in any way to contest the validity of the Lease or any Additional Lease, to contest or question the creation or existence of Lessee or its governing body or the authority or ability of Lessee to execute or deliver the Lease or any Additional Lease or to comply with or perform its obligations thereunder. There is no litigation pending or, to the best of my knowledge, threatened seeking to restrain or enjoin Lessee from annually appropriating sufficient funds to pay the Rental Payments or other amounts contemplated by the Lease or any Additional Lease. 8. The resolution adopted by the Lessee’s Board of Public Works and Safety a governing body of the City of Carmel, Indiana authorizing the execution and delivery of the Master Lease, Lease Schedule No. 1, the Certificate of Acceptance, the Additional Lease Schedules, each Certificate of Acceptance and certain other matters was adopted at a meeting that was held in compliance with all applicable laws relating to the holding of open and public meetings. 9. The entering into and performance of the Master Lease, Lease Schedule No. 1 and each Additional Lease Schedule do not, and the execution of a Certificate of Acceptance by Lessee pursuant to Lease Schedule No. 1 and each Additional Lease Schedule will not, violate any judgment, order, law or regulation applicable to Lessee or result in any breach of, or constitute a default under, or result in the creation of any lien, charge, security interest or other encumbrance upon any assets of Lessee or on the Equipment (as such term is defined in the Master Lease) pursuant to any indenture, mortgage, deed of trust, bank loan or credit agreement or other instrument to which Lessee is a party or by which it or its assets may be bound. This opinion may be relied upon by purchasers and assignees of Lessor’s interest in the Lease and each Additional Lease. [A copy of this opinion may be furnished to, Special Tax Counsel in connection with the Lease or any Additional Lease, which is authorized to rely on this opinion in rendering its opinion as Special Tax Counsel.] Respectfully submitted, ___________________________________ Attorney EXHIBIT 5 (TO LEASE SCHEDULE NO. 1) CROSSROADS BANK CERTIFICATE OF ACCEPTANCE LESSEE: CITY OF CARMEL, INDIANA MASTER EQUIPMENT LEASE-PURCHASE AGREEMENT DATE: MAY 22, 2025 LEASE SCHEDULE NO. 1 THE UNDERSIGNED ACKNOWLEDGES AND REPRESENTS FOR AND ON BEHALF OF LESSEE THAT: (a) the Equipment identified in the above-referenced Lease Schedule is delivered, installed, available for use and is placed in service as of the Acceptance Date indicated below; (b) such Equipment is in good operating condition and repair and is accepted as satisfactory in all respects for purposes of the applicable Lease; (c) the cash purchase price of such Equipment is $491,511 and (d) to the extent that invoices with respect to the Equipment are not attached hereto, Lessee shall deliver or cause to be delivered to Lessor such invoices in a timely manner. FURTHER, Lessee hereby directs Crossroads Bank as Lessor, (a) to allocate funds from the escrow account for the payment of the amounts evidenced on the invoices delivered herewith or to be delivered by Lessee pursuant to the preceding paragraph, which amounts represent the cash purchase price for such Equipment and the amount financed for purposes of the Lease (calculated as permitted by Paragraph 3 of such Lease Schedule), which may include an adjustment from the purchase price stated in such Lease Schedule, which adjustment shall not exceed 10% of the cash purchase price stated in such Lease Schedule, and (b) to calculate and prepare the Rental Payment Schedule as provided in the above-referenced Lease Schedule, which shall be the Rental Payment Schedule for all purposes of the applicable Lease. If this Certificate of Acceptance relates to a Tax-Exempt Lease, Lessee hereby (a) represents that neither Lessee nor any agency or unit of Lessee has on hand any property, including cash and securities, that is legally required or otherwise restricted (no matter where held or the source thereof) to be used directly or indirectly to pay the amount that is herein requested for allocation for the payment of the purchase price, (b) represents that it has not and will not establish any funds or accounts (no matter where held or the source thereof) the use of which is legally required, otherwise restricted or reasonably expected to be used to pay directly or indirectly the Rental Payments to be shown on the Rental Payment Schedule (Attachment 1) for this Certificate of Acceptance except the portion of the Lessee's general or special fund from which such Rental Payments are to be made within 12 months of when amounts used to make Rental Payments are deposited therein and (c) agrees to complete and file or cause to be filed in a timely manner an information reporting return (either I.R.S. Form 8038-G or Form 8038-GC, as appropriate) in the form attached as Attachment 2 hereto as required by the Internal Revenue Code of 1986, as amended. If this Certificate of Acceptance relates to a Tax-Exempt Lease and such Lease may be treated as bank-qualified, the Lessee will designate such Lease as "bank-qualified" as provided in the Bank-Qualified Designation attached as Attachment 3 hereto. ACCEPTANCE DATE: May 22, 2025 AUTHORIZED SIGNATURE: PRINTED NAME: Zachary Q. Jackson TITLE: Chief Financial Officer - Controller 2 LESSOR ACKNOWLEDGMENT THE UNDERSIGNED HEREBY ACKNOWLEDGES FOR AND ON BEHALF OF LESSOR THAT: (1) The Schedule Funding Date is May 22, 2025 (on which funds were allocated for the future payment of the purchase price at Lessee's direction as described in the Certificate of Acceptance to which this Acknowledgment is attached and from which interest accrues); and (2) The Rental Payment Schedule attached as Attachment 1 hereto has been calculated and prepared as provided in the above-referenced Lease Schedule and shall constitute the Rental Payment Schedule for all purposes of the applicable Lease. DATED THIS 22nd day of May 2025. Crossroads Bank, AS LESSOR By: Printed Name: Barry Grossman Title: Sr. Vice President ATTACHMENT 1 (TO CERTIFICATE OF ACCEPTANCE FOR LEASE SCHEDULE NO. 1) CROSSROADS BANK RENTAL PAYMENT SCHEDULE LESSEE: City of Carmel, Indiana MASTER EQUIPMENT LEASE-PURCHASE AGREEMENT DATE: MAY 22, 2025 LEASE SCHEDULE: NUMBER 1 Stated annual interest rate: 4.44% IN ACCORDANCE WITH THE LEASE SCHEDULE DESCRIBED ABOVE, THE RENTAL PAYMENTS SHALL BE MADE FOR THE EQUIPMENT DESCRIBED IN SUCH LEASE SCHEDULE AS FOLLOWS: Payment No. Date Payment Interest Principal *Prepayment Option 1 1/15/2026 $110,126.10 $14,235.17 $95,890.93 $395,620.07 2 1/15/2027 $110,126.10 $17,572.10 $92,554.00 $303,066.07 3 1/15/2028 $110,126.10 $13,461.17 $96,664.93 $206,401.14 4 1/15/2029 $110,126.10 $9,167.64 $100,958.46 $105,442.68 5 1/15/2030 $110,126.10 $4,683.42 $105,442.68 $0.00 Grand Totals $550,630.50 $59,119.50 $491,511.00 *Assumes all Rental Payments, applicable taxes and all other amounts payable under the Lease on and prior to that date have been paid. ATTACHMENT 3 (TO CERTIFICATE OF ACCEPTANCE FOR LEASE SCHEDULE NO. 1) BANK-QUALIFIED DESIGNATION City of Carmel, Indiana, as Lessee (“Lessee”) under the Certificate of Acceptance to which this Designation is attached, hereby designates the Lease created under the Lease Schedule identified in such Certificate of Acceptance as a “qualified tax-exempt obligation” for the purposes and within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. Lessee hereby represents that Lessee reasonably anticipates that Lessee and other entities that Lessee controls and entities who issue obligations on behalf of Lessee will not issue tax-exempt obligations (including such Lease) that exceed the aggregate principal amount of $10,000,000 during the calendar year in which such Lease is executed and delivered and interest commences to accrue thereunder. This Designation is attached to and made a part of such Lease EXECUTED on May 22, 2025. LESSEE: City of Carmel, Indiana Signature: Printed Name: Zachary Q. Jackson Title: Chief Financial Officer - Controller EXHIBIT 6 (To Lease Schedule No.1) [ATTACH EVIDENCE OF EXEMPTION FROM STATE AND LOCAL TAXES, IF APPLICABLE.] INDIANA FORM - ST 105 ESCROW AGREEMENT THIS ESCROW AGREEMENT is made and entered into by and between the City of Carmel, Indiana, (“CCI”) and Crossroads Bank (“Bank”). RECITALS “CCI” is purchasing a new Cummins 800KW Tier II Standby Diesel Generator as described on master lease schedule number 1 dated May 22, 2025, (“Equipment”) for the sum of ($491,511) (“Purchase Price”). Bank is financing “CCI”s purchase of the Equipment under a Master Equipment Lease-Purchase Agreement dated May 22, 2025 (“Lease”). To facilitate “CCI”s purchase of the Equipment and to minimize its interest payments to Bank, Bank will advance, upon execution of this Agreement and contemporaneously with the effective date of the Lease, the full Purchase Price to an interest-bearing escrow account to be disbursed as authorized and directed by Lessee. In consideration of the above recitals, and the mutual covenants contained herein, the parties agree as follows: 1. Upon the Bank advancing the Purchase Price to “CCI”, “CCI” will deposit the same with Bank in an interest-bearing escrow account. 2. Bank shall disburse amounts from the escrow account to the vendors of the Equipment upon receipt of the following: (a) copies of statements for the labor, services, or materials with respect to which disbursement is required, certified by vendor to be true and correct, and (b) written approval of vendor’s statements by “CCI”. 3. Upon completion of delivery and installation of the Equipment to the satisfaction of “CCI” and disbursement of all escrow funds, Agreement shall terminate, and no party shall have any further rights, duties, or obligations hereunder. City of Carmel, Indiana, (“Lessee”) By: ___________________________________________________________________ Zachary Q. Jackson, Chief Financial Officer - Controller Date: May 22, 2025 CROSSROADS BANK (“Lessor” and “Escrow Agent”) By: ___________________________________________________________________ Barry Grossman, Senior Vice President Date: May 22, 2025 Crossroads Bank May 22, 2025 INVOICE _____________________ City of Carmel, Indiana, One Civic Square Carmel, Indiana 46032 Documentation Fee for - Master Lease Schedule No 1., for a New Cummins 800KW Tier II Standby Diesel Generator $350 TOTAL AMOUNT DUE: $350 PLEASE MAKE CHECK PAYABLE TO: Crossroads Bank. Crossroads Bank. PO BOX 259 Wabash, Indiana 46992 Toll Free (800) 377- 4944 BOARD OF DIRECTORS Shawna Girgis Dan Huge Deron Kintner Charles L. Williams 10 West Market Street | Suite 2410 | Indianapolis, Indiana 46204 | p 317-233-0888 | inbondbank.com Daniel Elliott Chair, Indiana Bond Bank Treasurer of State Jacob Blasdel Executive Director Mike Lucas Vice-Chair May 13, 2025 Zac Jackson City of Carmel One Civic Square Carmel, IN 46032 Re: Indiana Bond Bank: Hoosier Equipment Lease Purchase (HELP) Program Dear Mr. Jackson: The Indiana Bond Bank is pleased to award your lease to Crossroads Bank. They will be contacting you regarding the lease’s legal documentation, which will be between your entity and the bank. Interest rates can be time-sensitive, so please carefully review the lease documents for the deadlines and documentation necessary to execute this lease. Approval of the lease is subject to credit review by Crossroads Bank. You will be notified if additional information is required. Please note that IC 5-1.5-8-3(c) exempts Indiana Municipalities from bidding the financing through the HELP Program. Your entity must still follow the provisions of the public purchase law (IC 5-22-2) as applicable. Finally, both your entity and the Bond Bank will receive a copy of the lease documents at closing. If you have any questions regarding the HELP program, please do not hesitate to contact us. Sincerely, Marisa Weimer cc: Barry Grossman, Crossroads Bank IBB has not reviewed the credit worthiness of the QE. By bidding, the bank affirms that it has reviewed the QE’s creditworthiness and obtained financial information necessary for it to make a decision to lend money