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For Discussion Only <br />City of Orono rg"EHLERS <br />Refundinq Savings Analysis - City Prepays Orachard Lake portion / Refinances MSA <br />Public Offering Option - Estimate <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of public offering tax-exempt rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Assumes City utilizes $678,802 to redeem balance of Orchard Road; $755,000 MSA portion refinanced <br />Includes estimated costs for legal, advisory, credit rating and 1.2% underwriting allowance (subject to bid) 2010A Cash Flow (Future Value) Savings: 90,167 <br />Direct Placement O tion - Estimate <br />PRIOR TO THE REFUNDING <br />FOLLOWING THE REFUNDING <br />Existing Debt Service (to be refunded) <br />Estimated New Debt Service <br />$1,425,000 <br />$805,000 <br />NET DEBT <br />General Obligation Bonds, Series 2010A <br />General Obligation Refunding Bonds, Series 2020A <br />SERVICE <br />Existing Balance after 2/1/2020 payment <br />Dated: 6/1/2020 <br />SAVINGS <br />Plus: <br />CASHFLOW <br />Bond <br />Year <br />Principal <br />Rate Interest <br />Net Debt <br />Principal <br />Rate Interest Cash <br />Net Debt <br />2/1 <br />8/1 & 2/1 <br />Service <br />2/1 <br />2/1 & 8/1 Transfer <br />Service <br />2021 <br />220,000 <br />3.000% 49,794 <br />269,794 <br />135,000 <br />1.20% 7,303 678,802 <br />821,105 <br />(551,312) <br />2022 <br />225,000 <br />3.125% 43,194 <br />268,194 <br />130,000 <br />1.25% 9,335 <br />139,335 <br />128,859 <br />2023 <br />235,000 <br />3.500% 36,163 <br />271,163 <br />130,000 <br />1.30% 7,710 <br />137,710 <br />133,453 <br />2024 <br />240,000 <br />3.750% 27,938 <br />267,938 <br />135,000 <br />1.35% 6,020 <br />141,020 <br />126,918 <br />2025 <br />245,000 <br />3.750% 18,938 <br />263,938 <br />135,000 <br />1.45% 4,198 <br />139,198 <br />124,740 <br />2026 <br />260,000 <br />3.750% 9,750 <br />269,750 <br />140,000 <br />1.60% 2,240 <br />142,240 <br />127,510 <br />2027 <br />- <br />- <br />- <br />Total <br />1,425,000 <br />185,775 <br />1,610,775 <br />805,000 <br />36,806 678,802 <br />1,520,608 <br />90,167 <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of public offering tax-exempt rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Assumes City utilizes $678,802 to redeem balance of Orchard Road; $755,000 MSA portion refinanced <br />Includes estimated costs for legal, advisory, credit rating and 1.2% underwriting allowance (subject to bid) 2010A Cash Flow (Future Value) Savings: 90,167 <br />Direct Placement O tion - Estimate <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of tax-exempt bank placement rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Assumes City utilizes $678,802 to redeem balance of Orchard Road; $755,000 MSA portion refinanced <br />Includes estimated costs for legal and advisory fees <br />2010B Cash Flow (Future Value) Savings: 106,257 <br />Prepared by Ehlers 3/18/2020 <br />PRIOR TO THE REFUNDING <br />FOLLOWING THE REFUNDING <br />Existing Debt Service (to be refunded) <br />Estimated New Debt Service <br />$1,425,000 <br />$785,000 <br />NET DEBT <br />General Obligation Bonds, Series 2010A <br />General Obligation Refunding Bonds, Series 2020A <br />SERVICE <br />Existing Balance after 2/1/2020 payment <br />Dated: 6/1/2020 <br />SAVINGS <br />Plus: <br />CASHFLOW <br />Bond <br />Year <br />Principal <br />Rate Interest <br />Net Debt <br />Principal <br />Rate Interest Cash <br />Net Debt <br />2/1 <br />8/1 & 2/1 <br />Service <br />2/1 <br />2/1 & 8/1 Transfer <br />Service <br />2021 <br />220,000 <br />3.000% 49,794 <br />269,794 <br />129,000 <br />1.62% 8,478 678,802 <br />816,280 <br />(546,486) <br />2022 <br />225,000 <br />3.125% 43,194 <br />268,194 <br />127,000 <br />1.62% 10,627 <br />137,627 <br />130,567 <br />2023 <br />235,000 <br />3.500% 36,163 <br />271,163 <br />129,000 <br />1.62% 8,570 <br />137,570 <br />133,593 <br />2024 <br />240,000 <br />3.750% 27,938 <br />267,938 <br />131,000 <br />1.62% 6,480 <br />137,480 <br />130,458 <br />2025 <br />245,000 <br />3.750% 18,938 <br />263,938 <br />133,000 <br />1.62% 4,358 <br />137,358 <br />126,580 <br />2026 <br />260,000 <br />3.750% 9,750 <br />269,750 <br />136,000 <br />1.62% 2,203 <br />138,203 <br />131,547 <br />2027 <br />- <br />- <br />- <br />Total <br />1,425,000 <br />185,775 - <br />1,610,775 <br />785,000 <br />40,716 678,802 <br />1,504,518 <br />106,257 <br />Notes: <br />Assumes G.O. Refunding Bonds issued at current estimates of tax-exempt bank placement rates; Redemption of $1,425,000 plus $16,598 accrued interest to 6/1/2020 <br />Assumes City utilizes $678,802 to redeem balance of Orchard Road; $755,000 MSA portion refinanced <br />Includes estimated costs for legal and advisory fees <br />2010B Cash Flow (Future Value) Savings: 106,257 <br />Prepared by Ehlers 3/18/2020 <br />