Loading...
HomeMy WebLinkAboutStudy Session Agenda Packet 02-07-2017              MARANA TOWN COUNCIL STUDY SESSION NOTICE AND AGENDA 11555 W. Civic Center Drive, Marana, Arizona 85653 Council Chambers, February 7, 2017, at or after 5:30 PM Ed Honea, Mayor Jon Post, Vice Mayor David Bowen, Council Member Patti Comerford, Council Member Herb Kai, Council Member Carol McGorray, Council Member Roxanne Ziegler, Council Member    Pursuant to A.R.S. § 38-431.02, notice is hereby given to the members of the Marana Town Council and to the general public that the Town Council will hold a meeting open to the public on February 7, 2017, at or after 5:30 PM located in the Council Chambers of the Marana Municipal Complex, 11555 W. Civic Center Drive, Marana, Arizona. ACTION MAY BE TAKEN BY THE COUNCIL ON ANY ITEM LISTED ON THIS AGENDA. Revisions to the agenda can occur up to 24 hours prior to the meeting. Revised agenda items appear in italics. The Council Chambers are wheelchair and handicapped accessible. Persons with a disability may request a reasonable accommodation, such as a sign language interpreter, by contacting the Town Clerk at (520) 382-1999. Requests should be made as early as possible to arrange the accommodation. This Notice and Agenda posted no later than Monday, February 6, 2017, 5:30 PM, at the Marana Municipal Complex, 11555 W. Civic Center Drive, the Marana Operations Center, 5100 W. Ina Road, and at www.maranaaz.gov under Agendas and Minutes.              CALL TO ORDER AND ROLL CALL   PLEDGE OF ALLEGIANCE/INVOCATION/MOMENT OF SILENCE   APPROVAL OF AGENDA   Marana Council Study Session 02/07/2017 Page 1 of 4 CALL TO THE PUBLIC    At this time any member of the public is allowed to address the Town Council on any issue within the jurisdiction of the Town Council, except for items scheduled for a Public Hearing at this meeting. The speaker may have up to three minutes to speak. Any persons wishing to address the Council must complete a speaker card located outside the Council Chambers and deliver it to the Town Clerk prior to the commencement of the meeting. Individuals addressing a meeting at the Call to the Public will not be provided with electronic technology capabilities beyond the existing voice amplification and recording capabilities in the facilities. Pursuant to the Arizona Open Meeting Law, at the conclusion of Call to the Public, individual members of the Council may respond to criticism made by those who have addressed the Council, and may ask staff to review the matter, or may ask that the matter be placed on a future agenda.   DISCUSSION/DIRECTION/POSSIBLE ACTION   D1   Relating to Utilities; update regarding the Marana Water Reclamation Facility expansion and recharge facility construction, and discussion and possible direction regarding related financing plan options and overall budgetary impact (John Kmiec and Erik Montague)   EXECUTIVE SESSIONS    Pursuant to A.R.S. § 38-431.03, the Town Council may vote to go into executive session, which will not be open to the public, to discuss certain matters.   E1   Executive Session pursuant to A.R.S. §38-431.03 (A)(3), Council may ask for discussion or consultation for legal advice with the Town Attorney concerning any matter listed on this agenda.   FUTURE AGENDA ITEMS  Notwithstanding the mayor’s discretion regarding the items to be placed on the agenda, if three or more Council members request that an item be placed on the agenda, it must be placed on the agenda for the second regular Town Council meeting after the date of the request, pursuant to Marana Town Code Section 2-4-2(B).   ADJOURNMENT   Marana Council Study Session 02/07/2017 Page 2 of 4    Council-Study Session D1 Meeting Date:02/07/2017   To:Mayor and Council From:Erik Montague, Finance Director Date:February 7, 2017 Strategic Plan Focus Area: Commerce,  Community,  Progress & Innovation  Subject:Relating to Utilities; update regarding the Marana Water Reclamation Facility expansion and recharge facility construction, and discussion and possible direction regarding related financing plan options and overall budgetary impact (John Kmiec and Erik Montague) Discussion: On March 15, 2016, staff presented information to Council on the results of the Marana Water Reclamation Treatment Plant Master Plan.  During this presentation, staff outlined four treatment approaches for future plant expansion.  Based on the preferred treatment approach of conventional activated sludge, Council directed staff to move forward with expansion plans to take the plant from its current capacity to 1.5M gallons per day in treatment capacity.  Following the meeting, staff immediately began the steps required to implement the preferred approach. The purpose of tonight's study session is to provide Council with an update on the Water Reclamation Facility (WRF) Expansion project, Recharge Facility project as well as a financing structure for the WRF Expansion project.  Stifel, Nicolaus & Company, Inc. will serve as underwriter on the bond transaction and Mr. Mark Reader, Managing Director, will be present this evening to discuss financing options. Financial Impact: Fiscal Year:2017 and 2018 Budgeted Y/N:Y Amount:$22-24M Staff Recommendation: Presentation only. Marana Council Study Session 02/07/2017 Page 3 of 4 Presentation only. Suggested Motion: Council's pleasure. Attachments No file(s) attached. Marana Council Study Session 02/07/2017 Page 4 of 4 MARANA WATER RECLAIMATION FACILITY EXPANSION AND RECHARGE FACILITY John Kmiec, Director of Water Erik Montague, Finance Director February 7, 2017 Study Session 1 FACILITY EXPANSION AND RECHARGE PROJECT UPDATE John Kmiec 2 CURRENT PLANT UPDATE 3 0.00 0.10 0.20 0.30 0.40 0.50 0.60 JanuaryMarchMayJulySeptemberNovemberJanuaryMarchMayJulySeptemberNovemberJanuaryMarchMayJulySeptemberNovemberJanuaryMarchMayJulySeptemberNovemberJanuaryMarchMayJulySeptemberNovember2014 2015 2016 2017 2018Flow (MGD) Marana WRF Capacity vs. Projected Growth v.2 Average Influent Flow (MGD) Total Estimated Influent @ 187.2 gpd/edu (MGD) Total Estimated Influent @ 141 gpd/edu (MGD) PLANT EXPANSION AND RECHARGE PROJECT OVERVIEW •Increasing capacity from 0.5 MGD TO 1.5 MGD to accommodate current and future growth •Moving from Biolac to Conventional Activated Sludge •Estimated costs of ~$22- 24M •Construction forecasted to begin in April 2017 •Estimated completion of April/May 2018 4 •Allows the accrual of additional water credits and enhance its overall water portfolio •Estimated cost of ~$2.1M •Construction forecasted to begin in April 2017 •Estimated completion of September 2017 PLANT PHASE 1 EXPANSION RECHARGE FACILITY DESIGN STATUS •60% design •Estimated completion of 100% design of March 2017 5 •100% design PLANT PHASE 1 EXPANSION RECHARGE FACILITY PLANT EXPANSION – SITE PLAN 6 RECHARGE FACILITY – SITE PLAN 7 CONSTRUCTION MANAGER AT RISK (CMAR) •Long lead items •Rammed aggregate piers •Process equipment •Aeration basins equipment •Secondary clarifiers equipment •Dewatering equipment •Non-potable water system •Cost of ~$4.2M 8 •Site work •Yard piping •Aeration basin & clarifiers •Influent pump station •Headworks •Activated sludge pump •Sludge storage tanks •Electrical & Instrumentation •Maintenance building •Cost estimate of ~$18.9M GMP 1 GMP 2 (Not negotiated) Based on PCL’s 60% cost model 2016 DESIGN ESTIMATES VS. 2017 CONSTRUCTION ESTIMATES 9 Variables •Concrete Costs •Local Labor Shortage •Accelerated Schedule •Procurement Method •Site Stabilization VALUE OF WATER CAGRD ANNUAL INCREASE 10 Annual Increases at 1% Annual Increases at 5% Annual Increases at 7.5% Year Recharged AFY CAGRD $/AF Annual Cost for CAGRD CAGRD $/AF Annual Cost for CAGRD CAGRD $/AF Annual Cost for CAGRD 1 2018 434.2 $751 $326,084 $751 $326,084 $751 $326,084 2 2019 645.9 759 490,238 789 509,615 807 521,241 3 2020 713.0 767 546,871 828 590,364 868 618,884 4 2021 772.6 775 598,765 869 671,389 933 720,836 5 2022 832.2 783 651,613 912 758,966 1,003 834,697 6 2023 891.7 791 705,335 958 854,249 1,078 961,253 7 2024 951.3 799 760,089 1,006 957,008 1,159 1,102,557 8 2025 1,010.9 807 815,796 1,056 1,067,510 1,246 1,259,581 9 2026 1,099.3 815 895,930 1,109 1,219,124 1,339 1,471,963 10 2027 1,187.6 823 977,395 1,164 1,382,366 1,439 1,708,956 11 2028 1,275.9 831 1,060,273 1,222 1,559,150 1,547 1,973,817 12 2029 1,364.2 839 1,144,564 1,283 1,750,269 1,663 2,268,665 13 2030 1,452.5 847 1,230,268 1,347 1,956,518 1,788 2,597,070 14 2031 1,540.9 855 1,317,470 1,414 2,178,833 1,922 2,961,610 15 2032 1,629.2 864 1,407,629 1,485 2,419,362 2,066 3,365,927 16 2033 1,717.5 873 1,499,378 1,559 2,677,583 2,221 3,814,568 17 2034 1,805.8 882 1,592,716 1,637 2,956,095 2,388 4,312,250 18 2035 1,894.2 891 1,687,732 1,719 3,256,130 2,567 4,862,411 19 2036 1,982.5 900 1,784,250 1,805 3,578,413 2,760 5,471,700 20 2037 2,070.8 909 1,882,357 1,895 3,924,166 2,967 6,144,064 Total 25,272.2 $21,374,753 $34,593,194 $47,298,134 FACILITY FINANCING Erik Montague 11 FINANCING – GOALS •Provide funding adequate to acquire or construct project(s) within timeframes •Structure debt service payments to maximize use of system rates and impact fees, where appropriate •Minimize financial exposure to General Fund •Mitigate impacts to Town’s overall credit rating and capacity to fund other projects 12 FINANCING – CURRENT PLANT 13 Who Pays Fee? New customers within wastewater service area Who Pays Fee? New customers within water service area SOURCE OF DEBT SERVICE REPAYMENT 50% From Water Renewable Resource Fee Current = $1,771/Unit 50% From Wastewater Impact Fee Current=$4,241/Unit •Purchased (closed on settlement agreement) in June 2013 •Debt service structured to maximize use of system rates and impact fees, where appropriate •Excise tax pledged debt with General Fund backstop EXPECTED AND ACTUAL RESULTS 14 Column 1 Column 2 Column 3 Column 4 Column 5 Column 6 Fiscal Year Expected EDU (Dec 2011) Fiscal Year EDU Actual Actual Collections by Fiscal Year WW Debt (50%) Running Balance 2012 100 146 $279,868 $279,868 2013 100 164 683,348 963,216 2014 100 125 596,948 1,560,164 2015 125 156 699,771 2,259,935 2016 150 162 784,997 $903,863 2,141,069 2017 175 210¹ 888,998 904,763 $2,125,304 2018 200 385¹ 904,963 2019 225 - 904,463 2020 250 - 905,275 2021 250 - 903,575 2022 - 906,175 2023 - 905,375 2024 - 903,375 2025 - 905,125 2026 - 905,375 TOTAL 1,675 1,384 $3,933,930 $9,952,327 Note 1 – Amounts for 2017 are projected and 2018 are budgeted GROWTH ASSUMPTIONS 15 Column 1 Column 2 Column 3 Column 4 Fiscal Year Growth Assumptions Impact Fee 2014 IIP (EDU's) Growth Assumptions WW Master Plan 2014 (EDU's) Growth Estimates WW 2017 Update (EDU's) 2012 2013 2014 200 2015 200 2016 272 300 2017 404 325 281 2018 416 350 281 2019 489 400 281 2020 561 425 281 2021 633 450 281 2022 705 460 350 2023 777 475 350 2024 485 350 2025 525 350 2026 350 TOTAL 4,657 4,195 3,155 % Change from 2014 IIP (10yrs) -10% -36% FINANCING – EXPANSION •Goal to maximize use of system rates and impact fees, where appropriate •Projected impact fee revenue based on: –Updated, preliminary growth numbers –Current impact fee rates •The following may be required to achieve financing objectives –Use of estimated savings from the 2008A bond refunding (Scenario 1) –Additional initial infusion of cash (Scenario 2) •Slower growth increases General Fund exposure 16 SOURCES OF FUNDING Current Wastewater Impact Fee Up to $12M Other Sources Including, Updated Wastewater Impact Fee, Rates, General Fund Up to $9M 2008 MMPC REFUNDING AND SCENARIOS 1 & 2 Mark Reader, Managing Director, Stifel 17 OUTSTANDING MMPC BONDS 18 MUNICIPAL TAX-EXEMPT INTEREST RATES 19 2.50 3.00 3.50 4.00 4.50 5.00 5.50 6.00 6.50 Jan-97 Jan-99 Jan-01 Jan-03 Jan-05 Jan-07 Jan-09 Jan-11 Jan-13 Jan-15 Jan-17Yield (%) REFUNDING SAVINGS – SCENARIO 1 (DSRF CONTRIBUTED TO REFUNDING) 20 REFUNDING SAVINGS – SCENARIO 2 (DSRF CONTRIBUTED TO WRF) 21 PROJECTED REVENUES 22 Source: Town of Marana $1.2 $1.2 $1.2 $1.2 $1.2 $1.5 $1.5 $1.5 $1.5 $1.5 $1.5 $1.5 $1.5 $1.6 $1.6 $1.6 $1.6 $1.6 $1.6 $1.5 $1.0 $1.0 $1.0 $1.0 $1.0 $1.2 $1.2 $1.2 $1.2 $1.2 $1.2 $1.2 $1.2 $1.3 $1.3 $1.3 $1.3 $1.3 $1.3 $1.2 $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 $ millionsWastewater System and Water Resource EDU Revenues WW EDU WA EDU PRELIMINARY SOURCES AND USES OF FUNDS 23 SCENARIO 1 Excise Tax Excise Tax Sources: Revenue Bonds Refunding Bonds Series 2017 Series 2017 Total Par Amount $22,970,000 $17,625,000 $40,595,000 Original Issue Discount -180,193 0 -180,193 Premium 640,445 2,105,766 2,746,211 $23,430,252 $19,730,766 $43,161,019 Debt Service Reserve Fund $0 $3,393,300 $3,393,300 Debt Service Fund 1,311,269 1,311,269 $23,430,252 $24,435,335 $47,865,587 Excise Tax Excise Tax Uses: Revenue Bonds Refunding Bonds Series 2017 Series 2017 Total Project Fund $23,107,380 $0 $23,107,380 Refunding Escrow 0 24,208,896 24,208,896 Cost of Issuance 125,000 75,000 200,000 Underwriter's Discount 195,245 149,813 345,058 Additional Proceeds 2,627 1,627 4,254 $23,430,252 $24,435,335 $47,865,587 SCENARIO 2 Excise Tax Excise Tax Sources: Revenue Bonds Refunding Bonds Series 2017 Series 2017 Total Par Amount $20,000,000 $20,595,000 $40,595,000 Original Issue Discount -180,422 0 -180,422 Premium 193,717 2,552,990 2,746,706 $20,013,295 $23,147,990 $43,161,284 Debt Service Reserve Fund $3,393,300 $0 $3,393,300 Debt Service Fund 1,311,269 1,311,269 $23,406,595 $24,459,259 $47,865,853 Excise Tax Excise Tax Uses: Revenue Bonds Refunding Bonds Series 2017 Series 2017 Total Project Fund $23,107,380 $0 $23,107,380 Refunding Escrow 0 24,208,896 24,208,896 Cost of Issuance 125,000 75,000 200,000 Underwriter's Discount 170,000 175,058 345,058 Additional Proceeds 4,215 305 4,520 $23,406,595 $24,459,259 $47,865,853 CASH FLOW MODEL – SCENARIO 1 ($22,970,000 NEW MONEY) 24 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2013 Total 2017 Debt Service Estimated Combined Estimated Refunding Surplus or Fiscal Total EDU (Wastewater Principal Estimated Total Debt Surplus or Cash Flow Shortfall Year Revenues (b) Only) (July 1) Interest (b) Debt Service Service Shortfall Savings After Refunding 2016/17 $2,164,000 $1,809,525 $0 $0 $0 $1,809,525 $354,475 $0 $354,475 2017/18 2,164,000 1,809,925 0 1,092,950 1,092,950 2,902,875 (738,875) 750,022 11,147 2018/19 2,164,000 1,808,925 0 939,050 939,050 2,747,975 (583,975) 594,863 10,888 2019/20 2,164,000 1,810,550 0 939,050 939,050 2,749,600 (585,600) 597,838 12,238 2020/21 2,164,000 1,807,150 0 939,050 939,050 2,746,200 (582,200) 592,888 10,688 2021/22 2,674,462 1,812,350 400,000 939,050 1,339,050 3,151,400 (476,938) 487,794 10,856 2022/23 2,674,462 1,810,750 420,000 923,050 1,343,050 3,153,800 (479,338) 491,038 11,700 2023/24 2,676,233 1,806,750 440,000 906,250 1,346,250 3,153,000 (476,767) 491,169 14,402 2024/25 2,676,233 1,810,250 455,000 888,650 1,343,650 3,153,900 (477,667) 489,500 11,833 2025/26 2,676,233 1,810,750 475,000 865,900 1,340,900 3,151,650 (475,417) 492,000 16,583 2026/27 2,685,088 1,808,250 510,000 842,150 1,352,150 3,160,400 (475,312) 488,000 12,688 2027/28 2,739,569 1,807,750 585,000 816,650 1,401,650 3,209,400 (469,831) 487,875 18,044 2028/29 2,792,279 1,809,000 185,000 787,400 972,400 2,781,400 10,879 10,879 2029/30 2,831,194 1,811,200 225,000 780,000 1,005,000 2,816,200 14,994 14,994 2030/31 2,891,687 1,806,000 300,000 771,000 1,071,000 2,877,000 14,687 14,687 2031/32 2,922,819 1,808,000 345,000 759,000 1,104,000 2,912,000 10,819 10,819 2032/33 2,915,036 1,806,000 350,000 745,200 1,095,200 2,901,200 13,836 13,836 2033/34 2,907,253 2,160,000 731,200 2,891,200 2,891,200 16,053 16,053 2034/35 2,899,470 2,240,000 644,800 2,884,800 2,884,800 14,670 14,670 2035/36 2,663,510 2,095,000 555,200 2,650,200 2,650,200 13,310 13,310 2036/37 2,663,510 2,175,000 471,400 2,646,400 2,646,400 17,110 17,110 2037/38 2,663,510 2,265,000 384,400 2,649,400 2,649,400 14,110 14,110 2038/39 2,663,510 2,350,000 293,800 2,643,800 2,643,800 19,710 19,710 2039/40 2,663,510 2,450,000 199,800 2,649,800 2,649,800 13,710 13,710 2040/41 2,663,510 2,545,000 101,800 2,646,800 2,646,800 16,710 16,710 $30,753,125 $22,970,000 $17,316,800 $40,286,800 $68,393,125 CASH FLOW MODEL – SCENARIO 2 ($20,000,000 NEW MONEY) 25 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 2013 Total 2017 Debt Service Estimated Combined Estimated Refunding Surplus or Fiscal Total EDU (Wastewater Principal Estimated Total Debt Surplus or Cash Flow Shortfall Year Revenues (b) Only) (July 1) Interest (b) Debt Service Service Shortfall Savings After Refunding 2016/17 $2,164,000 $1,809,525 $0 $0 $0 $1,809,525 $354,475 $0 $354,475 2017/18 2,164,000 1,809,925 0 933,672 933,672 2,743,597 (579,597) 595,453 15,856 2018/19 2,164,000 1,808,925 0 802,200 802,200 2,611,125 (447,125) 462,613 15,488 2019/20 2,164,000 1,810,550 0 802,200 802,200 2,612,750 (448,750) 465,438 16,688 2020/21 2,164,000 1,807,150 0 802,200 802,200 2,609,350 (445,350) 460,338 14,988 2021/22 2,674,462 1,812,350 20,000 802,200 822,200 2,634,550 39,912 (24,956) 14,956 2022/23 2,674,462 1,810,750 30,000 801,400 831,400 2,642,150 32,312 (21,713) 10,600 2023/24 2,676,233 1,806,750 30,000 800,200 830,200 2,636,950 39,283 (25,981) 13,302 2024/25 2,676,233 1,810,250 35,000 799,000 834,000 2,644,250 31,983 (21,250) 10,733 2025/26 2,676,233 1,810,750 35,000 797,250 832,250 2,643,000 33,233 (22,750) 10,483 2026/27 2,685,088 1,808,250 45,000 795,500 840,500 2,648,750 36,338 (24,500) 11,838 2027/28 2,739,569 1,807,750 105,000 793,250 898,250 2,706,000 33,569 (21,375) 12,194 2028/29 2,792,279 1,809,000 185,000 788,000 973,000 2,782,000 10,279 10,279 2029/30 2,831,194 1,811,200 225,000 780,600 1,005,600 2,816,800 14,394 14,394 2030/31 2,891,687 1,806,000 300,000 771,600 1,071,600 2,877,600 14,087 14,087 2031/32 2,922,819 1,808,000 340,000 759,600 1,099,600 2,907,600 15,219 15,219 2032/33 2,915,036 1,806,000 350,000 746,000 1,096,000 2,902,000 13,036 13,036 2033/34 2,907,253 2,165,000 732,000 2,897,000 2,897,000 10,253 10,253 2034/35 2,899,470 2,240,000 645,400 2,885,400 2,885,400 14,070 14,070 2035/36 2,663,510 2,095,000 555,800 2,650,800 2,650,800 12,710 12,710 2036/37 2,663,510 2,180,000 472,000 2,652,000 2,652,000 11,510 11,510 2037/38 2,663,510 2,265,000 384,800 2,649,800 2,649,800 13,710 13,710 2038/39 2,663,510 2,355,000 294,200 2,649,200 2,649,200 14,310 14,310 2039/40 2,663,510 2,450,000 200,000 2,650,000 2,650,000 13,510 13,510 2040/41 2,663,510 2,550,000 102,000 2,652,000 2,652,000 11,510 11,510 $30,753,125 $20,000,000 $16,161,072 $36,161,072 $64,262,197 PRELIMINARY FINANCING CALENDAR AND CLOSING DATE 26 February 7 Study Session March 7 Town Council adopts Resolution to authorize the issuance of bonds March 13 Credit rating finalized Week of March 20 Obligations sale (underwriting) Week of April 3 Close obligation issue S M T W TH F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 February 2017 S M T W TH F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 March 2017 S M T W TH F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 April 2017 STIFEL DISCLAIMER 27 Stifel, Nicolaus & Company, Incorporated (“Stifel”) has been engaged or appointed to serve as an underwriter or placement agent with respect to a particular issuance of municipal securities to which the attached material relates and Stifel is providing all information and advice contained in the attached material in its capacity as underwriter or placement agent for that particular issuance. As outlined in the SEC’s Municipal Advisor Rule, Stifel has not acted, and will not act, as your municipal advisor with respect to the issuance of the municipal securities that is the subject to the engagement. Stifel is providing information and is declaring to the proposed municipal issuer that it has done so within the regulatory framework of MSRB Rule G-23 as an underwriter (by definition also including the role of placement agent) and not as a financial advisor, as defined therein, with respect to the referenced proposed issuance of municipal securities. The primary role of Stifel, as an underwriter, is to purchase securities for resale to investors in an arm’s-length commercial transaction. Serving in the role of underwriter, Stifel has financial and other interests that differ from those of the issuer. The issuer should consult with its own financial and/or municipal, legal, accounting, tax and other advisors, as applicable, to the extent it deems appropriate. These materials have been prepared by Stifel for the client or potential client to whom such materials are directly addressed and delivered for discussion purposes only. All terms and conditions are subject to further discussion and negotiation. Stifel does not express any view as to whether financing options presented in these materials are achievable or will be available at the time of any contemplated transaction. These materials do not constitute an offer or solicitation to sell or purchase any securities and are not a commitment by Stifel to provide or arrange any financing for any transaction or to purchase any security in connection therewith and may not relied upon as an indication that such an offer will be provided in the future. Where indicated, this presentation may contain information derived from sources other than Stifel. While we believe such information to be accurate and complete, Stifel does not guarantee the accuracy of this information. This material is based on information currently available to Stifel or its sources and is subject to change without notice. Stifel does not provide accounting, tax or legal advice; however, you should be aware that any proposed indicative transaction could have accounting, tax, legal or other implications that should be discussed with your advisors and /or counsel as you deem appropriate. 28