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HomeMy WebLinkAboutResolutions - 1988.08.18 - 17377August 18, 1988 Miscellaneous Resolution # 88212 BY: PLANNING & BUILDING COMMITTEE-Anne M. Hobart, Chairperson RE: SOLID WASTE-CONTRACT FOR SOLID WASTE PROGRAM IMPLEMENTATION: BISHOP, COOK, PURCELL & REYNOLDS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Mr. Chairperson, Ladies and Gentlemen: WHEREAS, since the early 1970s, Oakland County has been in some stage of discussion or planning for the disposal of solid waste; and WHEREAS, during these planning years, expenditures for studies, surveys, consultants, and preliminary legal and engineering planning have been made, and thousands of hours of work both from County personnel, citizen volunteers and municipal leaders have gone into this planning process; and WHEREAS, the dialogue and discussion phase of solid waste disposal planning is now complete, and further delay of implementation of a program is not only unproductive, but is inflating the costs of our solid waste program; and WHEREAS, it is now in order to refocus and centralize our years of effort and solid waste planning, and to integrate the recommendations of our consultants, advisory boards and staff, as well as create a financing program and implemen- tation schedule. NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners, - does hereby authorize its Chairperson to execute a contract with the firm of Bishop, Cook, Purcell & Reynolds to act as consultants, project managers and coordinators for the implementation of a County-wide solid waste program. Mr. Chairperson, on behalf of the Planning & Building Committee, I move the adoption of the foregoing resolution. Anne M. Hobart, Chairperson Planning & Building Committee Minimum Estimate $ 20,000 10,000 5,000 10,000 2,000 60,000 3,000 5,000 20,000 Maximum Estimate $ 60,000 20,000 10,000 20,000 4,000 100,000 6,000 15,000 60,000 Cumulative Minimum Estimate $ 20,000 30,000 35,000 45,000 47,600 107,000 110,000 115,000 135,000 Cumulative Maximum Estimate $ 60,000 80,000 90,000 110,000 114,000 214,000 220,000 220,000 295,000 20,000 10,000 5,000 100,000 20,000 20,000 20,000 70,000 $400,000 60,000 30,000 10,000 200,000 100,000 60,000 60,000 70,000 $885,000 135,000 165,000 170,000 270,000 290,000 310,000 330,000 355,000 335,000 395,000 595,000 695,000 735,000 815,000 $400,000 :885,000 Schedule A COST SUMMARY BISHOP, COOK, PURCELL, & REYNOLDS PROJECT MANAGER PROPOSAL Task 1) Establish a time table for amending and implementing the Act 641 Solid Waste Management Plan 2) Establish policy issues with options. 3) Establish RFQ/RFP system incorporating economic, legal, and technical policy decisions. 4) Issue RFP/RFQ with draft construction and service agreements. 5) Preresponse vendor meetings. 6) Qualify vendors and negotiate contracts. 7) Develop selection criteria for determining the lowest responsible bid. 8) Evaluate bids and make recommendations. 9) Establish and maintain a reporting system among the County Board, Waste Board, Committee, and, County Executive. 10)Establish and maintain an efficient utilization of all consultants. 11)Attend public meetings. 12)Describe vendors contracts in official statements. 13)Coordinate environmental permits. 14)Landfill agreements. 15)Energy contracts. 16)Coordinate other local agreements. 17)Miscellaneous. TOTAL Prepared by Budget Division August 10, 1988 Bassed upon information provided by Bishop, Cook, Purcell, & Reynolds in the letter dated July 24, 1988. This estimate does not include any costs incurred by Bishop, Cook that are reimburseable by the county. August 18, 1988 FISCAL NOTE BY: FINANCE COMMITTEE, DR. G. WILLIAM CADDELL, CHAIRPERSON RE: SOLID WASTE-CONTRACT FOR SOLID WASTE PROGRAM IMPLEMENTATION: BISHOP, COOK PURCELL & REYNOLDS - MISCELLANEOUS RESOLUTION # 8821a TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Mr. Chairperson, Ladies and Gentlemen: Pursuant to Rule XI-G of this Board, the Finance Committee has reviewed the contract with Bishop, Cook, Purcell & Reynolds and finds: 1) Funds are available in the Solid Waste Professional Services Line Item in an amount not to exceed $885,000, which is the estimated maximum value of the contract as presented on Schedule "A" provided by Management & Budget. 2) $300,000 of which are committed for this contract. The balance of which will be released upon determination of need and approval of the Planning and Building Committee. 3) Further, it is recommended by the Finance Committee that the firm of Bishop, Cook, Purcell & Reynolds review the existing and planned commitments for these Solid Waste Professional Services Funds with the intent of reducing the needs for these funds. FINANCE COMMITTEE CURRENT FUNDING PLAN: ------ 1988 BUDGET* 1989 BUDGET DESIGNATED FUND BALANCE $2,075,588 428,955 288,132 REMAINING BALANCE $ 85,725 27,056 10,763 4,682 14,953 14,801 2,846 12,063 1,300 S 174,189 $2612488 Schedule B Page 1 of 2 OAKLAND COUNTY, MICHIGAN' DEPARTMENT OF PUBLIC WORKS SOUP WASTE UNIT PROFESSIONAL SERVICES LINE ITEM BUDGET TOTAL FUNDING AVAILABLE $2,792,675 $2,792,675 CURRENT EXPEND:TURF PLAN: ----------- ------ --------- I. EXPENDITURES TO DATE: A. CAMP, DRESER, MCKEE -ACT 641. PLAN UPDATE -VENDOR PROCUREMENT -C.R.R, FACILITY DEVELOPMENT . -ASSISTANCE TO COUNTY STAFF B, DICKINSON, WRIGHT* -PLAN OF FINANCING -PLAN 'IMPLEMENTATION -ACT 641 UPDATE C. VILLAGE OF HOLLY D, F.E.R,C. APPLICATION FOR ----- ---------------- EXPENDITURES AS OF 7/31188 II, CURRENT CONTRACT OBLIGATIONS: A. ROGERS, GOLDEN & HALPERN -SANITARY LANDFILL SITING B. CAMP, DRESER, MCKEE -VENDOR PROCUREMENT -ACT 641 PLAN UPDATE -ASSISTANCE TO COUNTY STAFF -C.R.R. FACILITY DEVELOPMENT C. .DICKINSON, WRIGHT -ACT 641 PLAN UPDATE -PLAN IMPLEMENTATION -PLAN OF FINANCING D. VILLAGE OF HOLLY $ 450,306 182,224 135,815 16,117 3,379 17,154 10,199 10,047 2,937 CONTRACT OBLIGATIONS AS OF 7/31/88 $ 828,178 $1,790,308 III. PROFESSIONAL SERVICES BUDGET PLAN:* A. CONSULTING ENGINEER 1,013,054 B. BOND COUNSEL 225,000 C, FINANCIAL ADVISOR 175,000 D. SANITARY LANDFILL ENGINEER. 142,094 E. NEGOTIATION COUNSEL - SYSTEM VENDOR 130,000 F. SOURCE SEPARATION PROGRAMS 55:160 G. PLAN IMPLEMENTATION LEGAL COUNSEL 35,000 H. ACT 641 LEGAL COUNSEL 10,000 I, INSURANCE CONSULTANT 5,000 BUDGET EXPENSES TO BE CONTRACTED TOTAL EXPENSES $1,790,308 $ $2,792,675 $ 0 NOTES: , 1) MISCELLANEOUS RESOLUTION 88010 AMENDED THE 1988 BUDGET TRANSFERING . $3312 FROM THE PORFESSIONAL SERVICES LINE ITEM TO SALARIES FOR • - • FOR CLERICAL SUPPORT, 2) MISCELLANEOUS RESOLUTIONS 87316, 87317, AND 87818 AUTHORIZED FUNYN NOT TO EXCEED $20,000, $25,000, AND $24,750 RESPECTIVELY FOR LEGLL SERVICES FROM DICKINSON, WRIGHT, 3) MISCELLANEOUS RESOLUTION 27261 AUTHORIZED $15,000 TO THE VILLAGE OF HOLLY FOR A RECYCLING PILOT PROJECT, 4) ADDITIONAL DETAIL FOR THE PROFESSIONAL SERVICES BUDGET PLAN IS PROVIDED, IN THE ATTACHMENT, PREPARED BY: BUDGET AUGUST 9, 1988 Schedule B Page 2 of 2 Oakland County, Michigan Solid Waste Unit Professional Services Budget Plan as of 7/31/88 The following is a summary of the scope of work to be contracted that is currently funded in the Solid Waste Unit Professional Services line item. A) Consulting Engineer $1,013,054 This includes facility construction implementation activities including environmental analysis, assistance securing steam and electricity sales contracts, engineering work for the request for qualifications and request for proposals, assistance to bond counsel, and other special consultants assistance in vendor negotiations, assistance in securing environmental permits. B) Bond CounSel $ 225,000 Preparation of financing package for resource recovery facility. C) Financial Advisor $ 175,000 Consultants assisting with the preparation and negotiating of energy contracts, a contract with the system vendor, and with the project financing. D) Sanitary 'Landfill Engineer $ 142,094 Preparation of plans for design of a sanitary landfill and application to the Michigan Department of Natural Resources for construction permit. E) Negotiation Counsel $ 130,000 Lead Counsel for negotiation of a contract with the system vendor and assisting with the project financing. F) Source Separation Programs $ 55,160 Funding for fostering and instituting pilot recycling programs. C) Plan Implementation Togal Counsel $ 35,000 Legal firm to support the Municipal Solid Waste Board, the County, the consulting engineer, and other consultants during the construction implementation activities. H) Act 641 Legal Counsel $ 10,000 Assisting in updating the Act 641 Solid Waste Plan Update. 1) Insurance Counsel 5,000 A consultant on the use of insurance to minimize project risks. 19th Iday of August 1988 LYNN/t. ALLEN, County Clerk/Register of D August 18, 1988 RESOLUTION 88212 Moved by Hobart supported by Moffitt the resolution (with a positive Fiscal Note attached) be adopted. Discussion followed. Moved by Price supported by Ruel McPherson to prohit the use' of the law firm of Bishop, Cook, Purcell & Reynolds to represent the County in the litigation filed by the City of Pontiac against the County. A sufficient majority not having voted therefor, the motion failed. Vote on resolution: AYES: Wilcox, Bishop, Caddell, Calandro, Crake, Doyon, Gosling, Hobart, Jensen, R. Kuhn, S. Kuhn, Lanni, McConnell, McDonald, R. McPherson, Moffitt, Oaks, Page, Pernick, Price, Rewold, Skarritt. (22) NAYS: Aaron. (1) A sufficient majority having voted therefor, the resolution was adopted. STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lynn D. Alien, Clerk of the County of Oakland and having a seal, do hereby certify that I have compared the annexed copy of the attached Miscellaneous Resolution, mhich wa,s 4 dopted by the Oakland County Board of Commissioners at their meeting held on August 18, 1988 with the original record thereof now remaininD in my office, and that it is a true and correct transcript therefrom, and of the whole thereof. In Testirony Whereof, I have hereunto set my hand and affixed the seal of said County at Pontiac, Michigan this (202) -5712 Try.t.. aaO44 WTI-A.' Ur IttaCCO.SCn: liTOZ.1,91-2:4350 BiSHoP, CooK, PuRCELL E. REYNOLDS .1400 L rrfrtrr. td,W, trinzect*G11)14. ocV7,005.3502 472,04371.15700 auay 24, 1988 Ray newold Chairman Oakland County Board of Commissioners 1200 Borth Telegraph Road Pontiac, Nithigan 4.8053 Dear Roy: The enclosed Draft Consulting Contract is modeled after a • typical consulting agreement used with other communities. It does not have a time period or maximum cost figure. We will be pleasod to accomodate the County on these items. Our estimate legal fee varlgeo from $400,000 to $880,000 (plus out-of-pocket eyponses) explained below.. Az noted in our earlier meeting, all costs are controlled totally by the County, and the Contract can be terminated atany time without cause. In regard to total costs, an estimate of work required on your solid waste project is difficult to provide even though it is very important to community planning. The difficulty stomq from the fact that a consultant's role develops With the project and its needs. The time spent developing policy and implementing it can involve an indeterminate amount of meetings depending on the needs and instructions of policy makers.. The types and number of procurements and negotiations is unknown. B.aw Many vendors will participate in negotiations and haw cooperative they will be are unknown. Does the County wish us to negotiate energy contracts, assist in permitting, assist with interlacel and other similar agreements? What is our most efficient role Concerning .landfill, recycling and other issues? • • Recognizing. the difficulty of providing estimates, our experience -would indicate the following ranges. Obviously, any actual. time would be controlled by the County by designating each task and supervising the work product. Xt6), Rewold ' Zuly 24, 1988 Page 2 1. Establish time table for amending and implementing the Solid Waste Managesient Plan. 100 to 300 hours 2. . Establish policy issues with options. 50 to 100 hours Establish RFQ/RFP system incorporating economic, legal and technical policy decisions. 25 to 50 hours 4. Issue RFQ/RIP with draft construc--tion and servie agreements.. 50 to 100 hours 5. Preresponse Vendor meetings. 10 to 20 hours 6. Qualify vendors and negotiate contrac:ts. 300 to 500 hours 7. Develop selection criteria for determining lowest responsible bid. 15 to 30 hours S. Evaluate bids 9. Establish and County Board, 10. Establish and consultants. and make recommendtions. 25 to 75 hours maintain a reporting system among the Waste Board, Committee and 'Executive. 100 to 300 hcurs utintaim an etficilL4t. ntiIization of all 100 to 200 hours meetings, etc. 50 to 150 houri; 11. Attend ptblic It6y Rewold Zuly,24, 1988 'Page 3 - 12,. Describe vendors contracts in official statement. 25 to 50 hours 3. Coordinate environmental permits. 500 to 1000 hours 14. Landfill agreements. 100 to 500 hours 15. Energy Contracts. 100 to 300 hours 16. Coordinate other local agreements. 100 to 300 hours 17. Miscellaneous 350 hours Total 2,000 hours 4400 hours .W.D_RIZ—hPUZ $200 t - on $400,000 $B80,000 Sincerely, Janes R. Jackson EnClosure CoNTRA.CT ?OR LEM CONSULTING sERTFICES BY XND BETWBEN 01XL311D COUNTY, MICEIGAN BISEOB, COOE, BURC.:ELL & BEIMOLIDS THIS CONTRACT entered into as of this dey of 1988 by and between Bishop, Cock, Purcell & Reynolds (hereinafter called the "CONSULTANT") and Oakland County, a political subdivision of the State of Michigan, acting by and through its Board of Commissioners (hereinafter called "COUNTY°). WITNHSSET H: VBEDRIAB, COUNTY desires to engage CONSULTANT to provide certain legal services in connection with the implementation of the COMITY'S Solid 'Waste Management Plan (the "Plan"); and WBB1RBIS, COUNTY is desirous of engaging CONSULTANT for purposes hereinafter described in paragraph 1, Scope of Services; 'and_ WHEREAS CONSULTANT has agreed to provide necessary legal services to the COUNTY and is qualified and experienced in this area of law and ,practicer NOW, THERZFORE, the parties hereto, each intending to be legally bound hereby, do mutually agree as follows: 1. SCOVE OF SZRVICES CONSULTANT hereby agrees to perform some or all of the following services as directed by the Oakland County: assist in the identification and evaluation of various public policy issues associated : with the procurement and implementation of the Plan; assist in the evaluation of feasibility studies and engineering reports; assist in analysis of applicable statutory provisions with respect to procurement, flow control, intergovernmental agreements and other statutory provisions with respect to the Plan's implementation; assist iethe drafting and preparation of a ,request for proposals, assist in the development of proposal evaluation criteria; assist in the evaluation of vendor responses to the reguest for proposals; provide analysis and comment on other documents related to the transaction; assist in the drafting of the construction and service agreements and provide legal analysis thereof; participate as requested in presentations or discussions with COUNTY'S Board of Commissioners and other interested parties; assist in negotiation of service and construction agreements with selected vendor(s); analyze and evaluate alternative purchases of energy generated by the facility; assist in the drafting and negotiation of provisions of the power purchase agreement with the utility selected by COUNTY; - 2 - assist with the procurement of landfill, recycling and the parts of the Plan, and assist with environmental permitting. Particular areas of expertise and legal consultation may include contracts, tax, insurance, energy, environmental, corporate and finance. COUNTY nay direct CONSULTANT to perform such additional services as may be desired by COUNTY. 2. PERSONNEL A. CONSULTANT represents that it has, or will secure at its own expense, all personnel required to perform the _services under this Contract. Personnel specifically shall include E. Lawrence Fox, Esq., James E. Jackson, Esq. and Robert G Varner, Jr., :Esq. as principal attorneys, and as approved by the County, other personnel from the list in paragraph 4.E. tither H. Lawrence Fox, Esq., Canes P. Jackson, Esq. or Robert G. Varner, Ur., Esq. shall serve as the principal attorney in charge of all worked to be 'performed by CONSUI,TANT and shall be responsible for coordinating all work to be performed by personnel of CONSULTANT. CONSULTANT personnel shall not be employees of or have any contractual relationship with COUNTY, • B. All of the services required hereunder will he . . performed by .CONSULTANT and under the direct supervision of • E. Lawrence Fox, Esq.; Japes P. Jackson, Esq. or - 3 - Robert G. Varner, Jr., Esq. and all personnel engaged in the -work shall be fully qualified and shall be authorized or permitted under state and local, law to perform such services. C. None of the work or services covered by this Contract shall be subcontracted without the prior written _approval of COUNTY. TIEZ OF PERFORliNNOF A. It is understood and agreed between COUNTY and CONSULTANT that tine is of the essence and that during the period of this Contract, CONSULTANT agrees to perform services in such sequence as to assure the expeditious completion of the tasks necessary to completion of the Pro j ect in the light of the purpose of this Contract, Including, but not limited to, those services specified in paragraph 1. CONSULTANT'S responsible are subject to the provisions of this Contract with regard to Termination, as hereinafter provided. B. CONSULTANT shall enter upon the performance cf. this Contract with all due diligence and dispatch and shall exercise therein the highest degree of professional skill and competence. The parties hereto agree that tine is of the 'essence for the performance of all phases of work by CONSULTANT and all other work products required hereunder. —4 – 4. C3XIatEXTIO11 A. COUNTY agrees to pay, and CONSULTANT agrees to accept, as compensation for CONSULTANT'S services, the hourly rates for personnel set forth below, plus CONSULTANT'S out-of- pocket expenses, including cost of duplication, long distance phone calls, postage and courier service, travel and reasonable living expenses while engaged in providing services to COUNTY at COUNTY'S request outside of CONSULTANT'S offices. The CONSULTANT.shall provide itemized invoices, commencing not later than 1988, which shall include the nature of work performed, personnel involved, the number of hours worked, the hourly rate for relevant personnel of CONSULTANT and CONSULTANT'S out-of- pocket expenses. Invoices shall be sent to CONSULTANT shall be paid, within sixty (60) days from the receipt of the invoice, the value of the cumulative hourly Charges and outof-pooket expenses. COUNTY reserves the right • to refuse to pay and part of any invoice of CONSULTANT which is based on an increase in the Cost to prepare or revise documents :resulting from an error or omission of CONSULTANT. B. The hourly rates of CONSULTANT shall be set forth , below: -5 - Janes K. Jalckson 225 Robert G. Varner 175 R. Stuart Broom 175 H. Lawrence Fox 225 Kenneth S. Barr ( IS-- Randall D. Benn 95 Scott W. Clearwater 105 Ratherine B. Nan 105 John P. Proctor 185 1,,,7uana S. Wilcher 145 Scott DuBoff 150 Leah Allen 120 These hourly rates shall remain as state above through December 31, 1985. Thereafter, the rates shown above nay be increased annually up to five (5%) percent. S. DOCUHENT A. All services rendered efid docunents prepared by CONSULTANT shall conform to applicable laws, statutes, ordinances, rules and regulations, as well as the methods and proceduzes of all governmental boards, bureaus, offices, commissions or Other agencies. 'SC 1 B; All plans) specifications, survey notes, calculations, contracts, legal memoranda., and all other documents pertaining to the work required hereunder, prepared by CONSuhTANT in the performance of this Contract, shall be the property of COUNTY. C. CONSULTANT covenants and agrees to have available in Oakland County, Michigan, upon reguest by COUNTY, its books and recordSfOr inspection by appropriate COUNTY officials concerning charges, fees and costs under this Contract. 6. TBRHINATION •A COUNTY reserves the right to terminate this Contract at any time, at its sole discretion, by giving .:CONSULTANT ten . (10) days prior written notice thereof. In such event, and upon any termination of the Contract, all •finished or . unfinished documents, contracts, data, studies, agreements and reports prepared by CONSULTANT under the Contract shall become the property of COUNTY and CONSULTANT shall be paid in full for all 'services rendered by it to the effective date of such termination plus all cut—of—pocket costs incurred to that date. Payment Shall be made in accordance with Pa-ra;lraph 4 above. 7. AZSIGVHINT -41 This Contract shall not be assigned or assignable, either by action of CONSULTANT or by law. 8. INDENNIrICATIOV. CONSULTANT shall indemnify, defend and hold harmless COUNTY, its offiCers, directors, and employees, from and against any and all losses, claims, actions, damages, liability and expenses, including, but not limited to those in connection with loss of lite, bodily and personal injury or damage to property, :t6 the extent they are occasioned by CONSULTANT'S negligent act or omission or the negligent act or omission of CONSULTANT'S agents, suboonsultants, employees or servants, in the ,performance of this Contract. CONSULTANT shall carry, at all tines during the term of this Contract,- professional liability insurance coverage in the minimum amount of $1,000,000.. Such insurance shall be kept in force and not cancelled or altered without thirty (BO) days .written notice to COUNTY. FURTHMT. SVPPORT In the event that COUNTY becomes involved in any litigation with third parties concerning or relating in any way to corsuLTArl"5 services, whether such litigation occurs during - or after the term of the Project, or any other litigation with respect tote Project, CONSULTA.NT agrees to malce its officers and employees available to COUNTY to consult, assist and .aooperate in anysuch Iitigivcion, to the extent such cOnsultation, assistance- and cooperation may be required by ..COUNUT, at reasonable fees to he agreed upon by the parties hereto. 10. NO DISCR/MTNT,TION • CONSULTANT shall not discriminate nor permit discrimination against any employee because of sex, race, color, • religion or national origin. In the event of such discrimination, COUNTY may terminate this Contract forthwith. 11. DISBUTzs This Contract shall be performed under the laws of the State Of Michigan. my litigation to enforce this contract or any of its provisions shall be brought in Oahland County, Michigan. ,12. MIFOB7.BTLIT'Z COUNTY represents and warrants that this Contract has been duly authorized by COUNTY'S Board of Commissioners. NW. IN wiTNESS WHEREOF, COUNTY has caused these presents to be duly executed and CONSULTANT has caused these presents to he duly exec-oted as of the day and year first above written. OAEIAND COUNTY, MICHIGAN BY: ATTEST: •Clerk of the Board BISEOP t COOK, PURCELL REYNOLDS BY: Partner APPROVED AS TO FORM: County Attorney - 10 - LOW OPTIGER, BISHOP, COOK, RuRCELL. & REYNOLDS [A00 L STREET, N W. WASHINGTON, 0-C— 20005 ,3505 (20.2) 371-5 700 VOtr1TW2 DIFICC7114,1- TE15A44974 urr Lbw ul PELECO,ER: MID.Z] 371-b0 OWMETIiTs NrmuilmEx FROM: Bishop, cook, Purcell & Reynolds RE: Solid Waste Disposal DATE: May 198S Bishop, Cook, Purcell & Reynolds isa full service law firm with offices in Washington, D.C. The firm is specialized in representing communities with respect to solid waste disposal and resource recovery projects. The following Exhibits are attached: Exhibit 1: Ownership: Community or Private /I: Impact of Tax Reform Act of 1986 On Solid Waste Resource Recovery Environment and Energy IV: Transactions Handled by the Firm V: Personnel Resumes VI: References Section Introduction 6 0 A community undertaking - a solid waste resource recovery project will need experienced counsel conversant with all state procurement issues, as well as those encountered in developing and negotiating contracts, financing under federal tax laws, and permitting and licensing such projects. A strong background in this wide range of expertise will ensure sound and economically fair project results on a timely basis. The complexity of municipal solid waste transactions and the major financial commitments required to complete such projects also underscores the need for counsel with broad negotiation and implementation experience, from inception to completion and operation of the facility; - 2 - The specialized group at Bishop, Cook, Purcell & Reynolds has . served as lead negotiating counsel for a number of communities , across the country. We are familiar with all aspects of solid waste disposal, having also served as bond and underwriter's counsel, environmental and permitting counsel, negotiating counsel for energy purchase agreements and special tax counsel. On behalf of municipalities and other public sector entities, we 9 have negotiated contracts with all of the major vendors in the field and have worked with a significant number of the consulting • engineering firms with extensive resource recovery project • implementation experience. Merecver, we are conversant with all state and municipal • procurement statutes, and other related laws, across the country. We feel that our experience will enable .a governmental unit to achieve an economically sound contract, at the lowest overall cost to the community. Section 2 derstandiec the Proiect A resource reCovery project is one of the largest undertakings in terms of tine, financial cost and importance a community can undertake. The transaction is complex; thus, it is essential that the community's primary goals remain paramount. The overall object is to obtain the greatest assurance possible that the community's solid waste will be disposed of in an environmentally safe manner for a substantial period of tine. This .goal should be achieved at the lowest cost consistent with this objective. The project impacts the whole community; and therefore, it requires major policy input from community leaders on policy iSsues. The transaction is long-term and should be carefully structured to satisfy existing and anticipated needs. There is no such thing as a standard contract in this industry because 0 each community has its own unique requirements. The major concerns of the community in the transaction are • the cost of the disposal service, the reliability of the service, the community risks associated with the project, the vendor's willingness and ability to guarantee performance and a environmental compliance of the completed project. other • factors, such as appearance of the plant and community relations, are also important. The cost of the service provided by the vendor to the community is set forth in the service fee portion of the 0 contract. The service fee is a combination of costs and benefits to derive a per ton or periodic charge for the service. In addition to the fee paid to the vendor, the largest component of 9 0 0 - 3 - the community's cost is the debt service payment for the bonds issued to construct the project. Another component of overall cost is the cast of operating and maintaining the plant. Additionally, any item which is treated as a direct pass-through, rather than a part of the fee charged by the vender for operation and maintenance of the facility itself, such as insurance, utilities and other fixed costs, must also be taken into account. The overall cost to the community is reduced by revenues derived from the facility through the sale of steam and/or electricity and in some cases the recycling of ferrous and nonferrous metals. The concept of the service fee is easy, but there are a number of ways to structure it. The service fee ranges from a flat to a variable service fee with numerous variations. The flat service fee is a fixed charge per ton escalating pursuant to inflation indices. The vendor takes all risks with respect to its costs of operation and maintenance and the value of energy revenues. The scheme provides less risk to the community, but guarantees an increasing service fee for the life of the project. The variable service fee, in its simplest form, consists of debt service plus a fixed operating and maintenance charge 'subject to inflation, plus pass-throegh costs and taking into account a portion of energy revenues (normally energy revenues are shared with the vendor to provide an incentive for the vendor to maximize such revenues). Under this scheme, the community shares the risk of low energy revenues and the rewards of high energy revenues. Therefore, a variable service fee may increase or decrease over time. • We have encountered numerous variations .of the fixed and variable service fee which we would be pleased to discuss with you. Another major component of the contract is sharing of risk • for "unforeseen" or "uncontrollable" circumstances such as change in environmental law or force majeure events. The cast resulting from the occurrence of such contingencies nest be provided for by the contract. The community normally must deliver, on a "put-or-pay" basis, 2 a specified amount of solid waste and must pay the vendor its fee, whether or not the solid waste is delivered. The vendor is liable for damages for failure to provide disposal services and for failure to meet its operational guarantees. The mutual obligations of performance and calculation of damages for failure of such performance requires carefully constructed contract . provisions. 0 0 Other areas of major concern are vendor's equity (if privately owned), assurances as to the quality of the facility, environmental compliance, tax indemnification (if privately owned), termination provisions for failure to perform and provisions on scheduling, testing, landfill, etc. An important aspect of the overall project security is the guarantee of the operating subsidiary's perfoLmance by the parent company (due to the magnitude of risk and damages) and assurances of availability of proprietary technology from any technology licensor to the vendor. These provisions can be covered in either the service agreement or a separate construction agreement. The negotiation offinal contracts with vendors is expedited by first developing a community contract for negotiations. This contract should be carefully drafted to ensure that it satisfies all Policy concerns of the community. Additionally, this draft document indicates to the private sector vendor that the community is acting in good faith to fulfill the responsibilities required to consummate a transaction.' The negotiation sessions with the vendors should be over a block of time with breaks to advise and seek policy decisions from the governmental unit. We have found that negotiations virtually around the clock for a period of days followed by a few days break for all sides to consult with principals is the most effective method. It expedites the process to have draftsmen for both the community and the vendors that can continuously revise the draft to meet decisions reached during negotiations without interrupting the negotiations themselves. In addition to vendor negotiations, it is important that work proceed on other aspects of the transaction including, for example, siting issues, flow control, the financing documents, energy contract, any required community contracts, environmental permitting, landfill requirements, and site lease. These aspects should be concluded to the extent possible to expedite the vendor negotiations and ensure that the vendor contracts are consistent with the other contracts and agreements. In particular, the financing documents should be developed over the same time period that the vendor negotiations are finalized. The likelihood of a successful project is enhanced where the comprehensive solid waste management plan, if any, and the RFQ or RFP reflect a community's policy requirements. The RFQ or RFP should also contain a draft service contract. Through this system, the community exhibits credibility with the vendors, since they are able to evaluate the overall structure of the transaction, risk allocation, technical requirements and schedules, and at the same tine, crystallizes the fundamental policy decisions that must be reached in order to complete the draft agreement. es 8 We will be happy to explain in an interview how our expertise may supplement a community's advisers and goals. section 3: rxperieeee The firm has substantial experience in negotiating contracts between a municipality and a full service vendor. The experience .began with Pinellas County, Florida, in 1980 where H. Lawrence 0 Fox, with assistance from Janes K. Jackson, acted as tax and underwriter's counsel for a 2,000 ton per day plant. Since then, Messrs. Baratta, Broom, Proctor and Varner, as well as Messrs. Fox and Jackson, have specialized in resource recovery transactions. Exhibit IV. contains resumes of our principal, attorneys in this area. There are also junior attorneys in the firm trained to supplement their expertise. A graphic description of the experience in selected. transactions follows: 0 0 0 0 PIINsPo„ COM, PURCELL & REllaXDS ILEICURCIE itECOMENT tXPERIENCE 4 ....,,, ,... 0 Ifr 0 v 0 ...F e ,P ..,.n 0 nth •.' f", d? .c....• ,a, 0 17 {- ' (' ... °a, C:' ''1" .3' (7 6' ......„ V 0 4, 0 0 ,7 4 'N. 4, e, '6' 4' 47 • 47 4.D. F6 N, ... ...5, „,... ,.. -, .4. , .., ..;-. , ,..-- Q el 0, g 7 09 ....Ir 0 ity k, 4'. 0 V ... , 1; • 4, .... 0 .0' 0 N. '' 0 .... C, .0 .t. 'V -1r." 4,7 .ct". arc. 4.,', - C-' 4. +.., N. •...., 0 er. • 0 -1.` 4 b* 0 Cs -1, 0 0, 4. 0, .", 4 C, 4- 0 '4. '0 'Fr J. oft 0 s, "0 'r V V 4, V A 4 0 ,0 4 b— 4- ,.._0 41, .... az 44> .4,,,<•' ,A,'. ..,f •,,,, I? e,Cv. 4 K'''. cz serer Barks Broca] Delo. Sarni Nudsc Indis Kent Lake Neckt North Onore Pasco Philo Pinet Pi•et Pipet Rhode Rhode Rhode Sarat lp Spoks :lamps York, ..., — 125Q)W,1 CAPACITY /TPD n County, Neu ,Yereey 3,000 XXXX X 1984 IDE E 1367 Mm County, Pennsylvania 1,000 XXXXXX 19E17 OS E 075 t t50 mm Td County, Florida %DOD X X 1Y84 IDB E $515 MM g 1,60 ere County, Pennsylvania 2,400 X X X NI" N/A II sburg, PennsyLvania 750 X x NV N/A N in County, New Jersey 1,500 0 X x 1,.785 IDS E 030 mm. napolis, Indiana 2,400 X X x 186 IDS C 0109 MK County, Michigan 625 X X 11417 IDS C 0 90 IN4 County, Illinois N/A X ell:two County, North Carolina 800 X NF N/A IF Andover, MeNsmehuletts 1,500 X X X X 1083 188 0 0190 MM Wserkimer Counties, New York 400 X X XXXXXX IDS N Lngt County, New York 1,400 X X X X X X W, 44/A T , ty Florida 90D/1,200 X X X Ni NIA N County, co!iphis, Per45ylvanie 2,250 X X X X N x , N/A T les, FlOrida - 1 2,000 X X X X 1080 IDS 0 0160 NH los, Florida - II 1,000 X X X X 1783 IDS 0 183 KM las,.Florida - III 1,000 X X X N Island - I 750 x X X x 14 IDS N 0120 INA. island - /1 750 X X X 14F IDS N • Island - 111 600 X X X X NF 100 ogo, New yprk 400 XXXXXXXX NF N/A N ii,, Washington 1,000 X 1988 1014 N Florida 1,200 X X X 1983 IDS 0 0I15 MN o..,,,,.,1....“. i N.44 Y X Yrny 1087 Ins c 01010 MM E - Escrow ipC In construction' -0 - Operational N - In negotietiOn or Nt0/RFP stage I - Terminated or lapsed NF - Not Financed - Partially financed 3 1 9 In conclusion, we believe that the firm and its individual attorneys have more expertise than any other law firm in implementation of resource recovery projects, particularly as negotiation, energy and environmental counsel. Our understanding of a large 'number of contracts negotiated to date by direct involvement in the transactions enables us to explain the provisions in the contracts and the various options during .negotiations which lead to the final contract, and to anticipate issues before they arise. This enables us to advise governmental units on a variety of alternative provisions and suggest solutions with respect to particular problems to the community. Our knowledge Of the vendors and existing transactions will expedite the negotiations, and our awareness of the continuing need for a thorough understanding of commnnity concerns and relations in this area, only stands to enhance the strength of the project. . faction 4: Time eonstrts and Rourly Rate The firm has an absolute policy of not overcommitting its attorneys. Should we be _selected, we guarantee the availability of the members of the firm mentioned above, as may be necessary, to consummate your transaction expeditiously. In cases where additional work would have the slightest possibility of delay in a transaction for a potential client, we have declined employment. We believe this policy is not only mandatory in terms of business ethics, but is required to ensure communities of our absolute commitment to provide them with the expertise and support needed to consummate the transaction on fair legal and favorable business terms. Our fees are based on hourly rates of attorneys. In view of the fact that, often, substantial time is required to complete a ,transaction of this nature, the firm will accommodate the reasonable needs of communities by various billing arrangements. We will be pleased to discuss an equitable fee arrangement. 9 As stated above, a member of the firm will be available on a full-time basis as chief counsel, and other members of the firm will be available on an "as needed" basis. Additional assistance from junior personnel will also be available, if needed. This proposal provides senior experienced negotiation and contract and environmental regulatory attorneys with experienced backup for 9 any emergency. The scope of work, hours and cost are clearly within" the control of the community; and community personnel will be able to monitor the time incurred because of our reporting system and the close working relationship that is usually necessary. The actual time spent is also, in part, contingent on the vendor's willingness to move on an expedited basis. Therefore', the need - 7 - 131 for expedition should be made clear and should be a requirement of vendor selection. Finally, the time and charge is increased when negotiation counsel is asked to assist in the development of an overall community plan, or with the financing documents, energy contracts, environmental permits, etc., all of which are within the project coordinator's control. Our desire is to provide every assistance possible to obtain a favorable contract on an expedited basis, and the breadth of our experience and the background of our personnel enable us to assure a community that we will achieve this goal. * * 111. 0 I. 3 0 0 • BISHOP, COOK, PURCELL & REYNOLDS rXHIBIT 11 MEMEJLEI____SQli1J1TX_ OR PRIVATE Overview. With a decreasing amount of land available for landfill and the increasing cost of environmental compliance for the disposal of raw garbage and trash, many communities have determined that the appropriate long term solution for disposal is the construction of a resource recovery facility (mass burn, RIDE, etc.). Other communities view the construction of such a plant as being required for additional reasons, „i.e., state of the art and the preservation of our natural resources (land, energy and metal's). Assuming that both the decision to proceed with a solid waste disposal facility and the technology to be incorporated at that facility have been made, the threshold question for the community is whether the facility should be publicly or privately owned. 2 The purpose of this memorandum is to supplement the tax analysis concerning ownership by identifying the factors utilized by public officials in making the choice of owning or not owning the facility. Community Oymegt&p. Selecting the Community Ownership option can be justified for any or all of these factors: political, traditional, social, economic and risk. Political Some citizens have taken the view that since the service fee of a private vendor includes the cost of capital, it is unwise not to purchase the facility de novo. This belief is buttressed by the general tax law requirement that if a vendor owns a facility and the -community wishes to purchase the plant at the end of the service agreement (typically 20 years), the price mu st be at fair market value. Stated another way, there is a possibility of a perception that a governmental unit could be purchasing a plant after it has already paid for the facility over a twenty-year service agreement. The political factor was the primary reason for community ownership in many facilities operating today around the country. Note, in reality, the price 2 V for any service always includes a vendor's capital costs and expenses. IrAdj.IISMA1 There is a feeling in some communities that all facilities which provide inherent social services should be controlled totally by governmental units, and this can be accomplished solely by public ownership. This, for example, has been the historical pattern in Europe for resource recovery facilities. "Privatization" breaks this tradition and is in conflict with the concept that vital public requirements such as garbage disposal should not be turned over to private enterprise. Along the same vein is the "feeling" that "profit" is inappropriate for public services. The facts do not always support such a belief because the test is not control or ptofit, but cost and efficiency. $.0.q=1111 There is a perception by some citizens that federal and state environmental authorities are not diligent enouch. Hence, public ownership would guarantee the operation of a facility at environmental levels selected by the community. This point is supplemented by the belief that a community can better ensure nondelivery of hazardous wastes to the facility, thus increasing disposal costs. • • Again, this factor has a counter view. Whether or not a facility is run by private enterprise or a governmental unit environmental permit conditions are still the same, and besides, a nonessential cessation of operations causes a loss of energy revenues and more importantly, the reduction in garbage volume is also not accomplished; i.e., the motives between public and private sector operation are not substantially different. Economics Assuming no massive technological changes over the next twenty years and analyzing the historical pattern of other plants (pristine maintenance and repair), a resource recovery facility is literally as valuable after 20 years of operation as it was on the-first day of acceptance. Thus, for example, Pinellas county, Florida, concluded that over the long term, the community would 0 be better off paying a higher service fee (due to the loss of an owner/operator "sharing tax benefits") for a portion of the first twenty years and owning the facilitY thereafter. Other communities, under a tip fee restraint ("rate shock"), have simply not been able to afford the cost of service for 0 twenty years without the benefit of a vendor sharing its tax 0 - 3 - savings through one of the following means, and assuming SF = DS .4. ON PT - ER [-Tax Benefits or Special Discount]: 2/ 1. Contributing a percentage (generally 20% for transition projects and 10 to 15% for nontransition projects under the new tax law) of the equity, thereby reducing Ds. 2. Providing- a special discount to the community which acts as a rate stabilizer. (a) "Skewed debt service," i.e., provide a large discount in the beginning years to arbitrarily reduce SF. (b) "Level," i.e., provide a level discount over the life of the service agreement. Under current' law, the salient issue is not whether public ownership is cheaper over the life of the facility, but whether the community needs a stabilization fund. The Tax Reform Act of 1986 ("Act") eliminates or reduces many benefits currently available to private owners of solid waste resource recovery facilities. First, the 10% investment tax credit was repealed and eliminated for all but transition projects. Second, the depreciation schedules for property used in solid waste disposal facilities is extended, except for transition projects (for detailed explanation of impact of Act, see Exhibit II). . Risk Whether or not the vendor owns and operates a facility, in this industry, it has been customary for the community to accept the potential increase in costs resulting from certain risks generally categorized as unforeseen or uecontrollabIe circumstances (such as increased cost due to compliance with an environmental change in law, force majeure and disposal of hazardous waste, etc.). Thus, some communities have taken the position that since they must bear some of the burdens traditionally associated with ownership, they might as well own the plant. . 2/ F = Vendor's Service Fee; DS = Debt Service; ON = Operation and Maintenance Fee; PT = Pass Through Costs; ER = Communities Share of Energy Revenues. - 4 - Communities currently considering projects will have to reevaluate the structure of their projects to take account of the new tax law rules. The tradeoff of residual value ownership after the 20 or 25-year service agreement for what has generally been a 25 percent equity contribution by the vendor has changed under the Act. The reduction in tax benefits will reduce the equity contribution to around 20 percent for transition projects and to 10 to 15 percent for projects which are not transition projects. The reduced equity when coupled with the ease of tax-exempt .financing under -community ownership generally encourages community ownership. However, for particular coTmunities and circumstances, vendor ownership will still remain attractive. * * 111 10 0 altSHOP, COOK. PURCELL S. REYNOLDS EXHIBIT II IMPACT OF TAX REFORM ACT OF 1986 ON $OLID WASTE RESOURU REcovERy • The Tax Reform Act of 1986 (the "Act") will have a substantial impact on the contract for construction and operation, as well as the financing of solid waste disposal facilities. The most significant changes concern tax-exempt bond financing and capital cost recovery. With respect.to tax-exempt bonds, the Act severely restricts the availability of volume cap for privately-owned solid waste disposal facilities by unifying the cap with other types of bonds such as housing bonds and cutting the per capita volume limit in half. However, in a liberalization of applicable law prior to the effective date of the Act, community-owned solid waste disposal facilities are exempt from the volume cap. This provision alone may cause -a shift from private to public ownership for many projects. Another significant change is that the "bad money", or non-qualifying capital expenditures portion of an issue is reduced under the Act from lo % of bond proceeds to as low as 2.5% of bond proceeds. Thus, there will be little or no tax-exempt proceeds available to finance "bad costs" such as electric generating and transmission equipment. With respect to capital cost recovery, the investment tax credit is repealed and depreciation benefits are decreased, primarily through an increese'in the applicable recovery period. There is, however, a special transition rule for solid waste disposal .facilities. Since community-owned facilities will not be subject to the volume cap and the tax benefits available to a vendor are substantially reduced (repeal of investment tax credit , and ACRS, lower tax rates) the cost to a community for a Vendor-owned facility may be much higher than for a community-owned facility. Tax-Exempt Financinq . A. General Under the Act, bonds are classified as either governmental bonds or private activity bonds. These terms are similar to what are referred to under current law, respectively, as non-IDBs and IDBs. As with IDBs, private activity bonds are tax-exempt only • if they fall into an exempt category, such as solid waste disposal facilities. • - 2 - B. Y...411/Altag.g2aa Private activity bonds issued after August 15, 1986, are subject to a new unified volume cap with certain exceptions. 1. lkipla.U.04).11.ila The new cap applies to exempt facility bonds, (including bonds for privately owned solid waste disposal facilities), small-issue bonds, private loan bonds, mortgage bonds, student loan bonds, and the private use portion (in excess of $15 million) of governmental bonds. Excluded from the cap are exempt facility bonds for airports, docks and wharves, :ggye.r..P.M.ePt,41.1Y-Owne4.....5...Qii.CLIMP.A.,1—..d.i.S320Sal facilities, and qualified Section 501(c)(3) bonds. 2. volume lamitation Amount The Act reduces the annual volume limitation for each state from $150 per capita to $75 per capita. However, the alternative dollar limit applicable to less populous states has been increased from $200 million to $250 million. Following 1987, the volume limitations are further reduced to $50 per capita (or $150 million per state, if greater). The substantial reduction in volume cap and concurrent substantial increase in bonds to which the cap applies will result in cap availability being only a fraction of what it was prior to the Act. Rules with respect to intra-state allocation are provided and are substantially similar to current law allocation rules. 3. Exception for Solid Waste Disposal Facilities As described above, governmentally-owned solid waste disposal facilities are exempt from the cap in what represents a rare liberalization of previous law. Under a safe harbor rule, property financed with bonds generally will be treated as ,governmentally-owned provided (i) the term of any service contract or lease (including renewal terms) does not exceed 20 years; (ii) the service contractor or lessee has no option to purchase any of the property for other than its fair market valve, and (iii) the lessee irrevocably elects not to claim depreciation deductions or investment tax credit (to the extent available) with respect to any property financed with the issue. 4. gArzyfoard Rule As under current law an issuer may elect to carryforward a portion of its. private activity bond limitation for up to three years. Carryovers of current law 1986 cap are not permitted. However, with respect to a solid waste disposal facility which meets the special transition -rule under the : r; 0 depreciation and investment tax credit provisions (See Section (I1)(A)(3)(b)), the carryforward will be valid if made prior to January 1, 1986. C. reqgjetjs_jsmat.sLLW 9,,Lno_subs_a_a_tant'aPertioe Rules The Act requires that at least 95 percent of the net proceeds of any issue of private activity bonds be used for the , exempt purpose of the borrowing (subject to an exception for certain student loan bonds). For this purpose, contrary to the previous law exempt facility IDB rules, issuance costs are treated as "bad money" for purposes of applying this rule. Only funds placed in a reasonably required reserve or replacement fund (generally limited to 10 percent under the Act) are considered neutral. Therefore, the bad money portion of an issue available . to pay bad costs other than costs of issuance could be as low as 2.5 percent of the original issue. 1/ Thus, it is likely that supplemental taxable issues will be required for projects such as solid waste disposal facilities. Note that for purposes of determining good costs, the functionally related and subordinate rules of current law have been retained. D. Two Percent Restriokion on Issuance costs Generally, the Act restricts the amount of private activity bond proceeds which may be used to finance costs of issuance to 2 percent of the face amount of the issue. Costs of issuance subject to the limitation include all costs incurred in connection with the borrowing, as opposed to costs incurred in connection with the facility being financed. Examples are underwriters spread, bond counsel, underwriters counsel, issuer counsel and with respect to conduit financings, company counsel fees, financial.advisor fees, rating agency fees, trustee and paying agent fees, accountant fees relating to issuance, printing costs, costs incurred in connection with the public approval process, and engineering fees required for issuance. The term issuance costs does not include bond insurance premiums and • letter of credit fees which may be treated as issuance expenses under the arbitrage rules. 1/ The 2.5 percent figure is arrived at as follows: Assuming • a $100 million dollar issue, the 95/5 test would be applied to $90 million after deduction of a $10 million reserve . fund. Five percent of $90 million is $4.5 million dollars. After deduction of issuance costs equal to 2 percent of the original issue ($2 million), only $2.5 million of proceeds or 2.5 percent remain to be spent for bad costs other than • issuance costs. .41 -4 e, ee -4-. Addit,i 01121.....4=1,t,teere Restrictions 1. IkegoverT of Certain Letter of Credit Fees The Act extends the present law rules which allow recovery of bond insurance premiums out of arbitrage profits (by treating them as interest expense) to letter of credit fees. To qualify under this rule, the purchase of a letter of credit must result in a net present value interest savings. In addition, such fees must arise from an arms-length transaction and represent a reasonable charge for credit risk. Note that while it is clear that the security portion of a letter of credit would qualify under this rule, it is not clear whether the liquidity portion of a letter of credit qualifies. F. gve Date itioii Rules The new tax-exempt bond provisions generally apply to bonds issued after August 15, 1986. However, transition rules are provided. II. Tax Credits and Depreciation As noted above, the volume cap exemption for community-owned solid waste disposal facilities combined with a tighter volume cap for bonds to which the cap applies should encourage community rather than vendor ownership. Additional encouragement is supplied by the reduction of tax benefits available to a vendor- owned solid waste disposal plant. It must be kept in mind that the effect of repeal of the investment tax credit and longer depreciation lives in reducing tax benefits is magnified by the general rate reductions. A. Accelerated Depreciation: New Transition Rule Property The Act replaces ACRS with a new depreciation system effective for property placed in service after December 31, 1986. 1. general. Pule Waste Reduction and Resource Recovery Plants (which include assets used in the conversion of refuse or other solid waste or biomass to heat or to a solid, liquid or gaseous fuel) have an ADR midpoint of 10 years and will thus have a recovery period of 7 years under the Act utilizing the 200% declining balance method, switching to the straight-line method at a time to maximize the depreciation allowance. • • -5--. b. NOnreSideptial Real Properi will be recovered over 31.5 years, utilizing the straight-line ' method. 2. Tax-Exempt 13010-rinanced Property Notwithstanding Section (A)(1) above, the cost of tax-exempt bond-financed property must be recovered under an alternative cost recovery system and is depreciated on a straight-line basis over the ADR midpoint. Consequently: a. Wagte Reduction and ..Beseyrce Recovery Plants are depreciated on a straight-line basis over 10 years; and b. Fonresidential Reial proper ta is depreciated on a straight-line basis over 40 years. 3. Special Transition Rule „for_Solid Waste Disposal Facilities A special transition rule is provided for solid waste disposal facilities. Under it, the new depreciation and investment credit provisions will not apply to a qualified solid waste disposal facility if before March 2, 1986, either (i) there • is a binding written contract between a service recipient and a service provider with respect to the operation of such facility to pay for the services to be provided by such facility; or (ii) a service recipient or governmental unit (or any entity related to such recipient or unit) made a financial commitment of at least $200,000 for the financing or construction of such • facility. A qualified solid waste disposal facility is defined as a facility which provides solid waste disposal services for residents of peel. or all of one or more governmental units and substantially all of the solid waste processed at such facility is collected from the general public. B. Investment Tax Credit • Repeal. As stated earlier, the Act repeals the investment tax credit with respect to property placed in service after December 31, 1985. Repeal is phased in with respect to transition property. Under the phase-in, the credit is reduced • by 17.5% for property placed in service in 1987 and by 35 5i for 1988. In addition, a taxpayer will be required to reduce its basis by the full amount of the credit BISHOP, COOK, PURCELL & REYNOLDS EXHIBIT III I. Environmental Licensing asid the Construction and Qperation of Resource .cove. i, reo'lit'es Environmental licensing involves the preparation, filing and defense against attack by interest groups and overzealous regulators of a wide variety of local, state and federal peilaits necessary for the construction and operation of a resource recovery facility. It is the art of establishing a project dialogue within and among a number of environmental regulatory agencies -- often with conflicting goals -- and the project sponsor to ensure that such agencies process applications expeditiously. Environmental licensing also involves maintaining close coordination among the project sponsor, owner, operator, contractors and consultants for cost effective and timely responses to permit inquiries and public response. In short, environmental licensing plays a critical role in the development and successful implementation of a resource recovery project. Air quality, land use, water quality, hazardous and toxic contaminant, odor, noise, aesthetic, residue disposal and municipal waste processing issues affect each project. And, a positive response to one environmental issue, may trigger another environmental concern. For example, land use constraints may dictate the location of a project in a relatively undeveloped 'area. But such location may have air quality constraints that require the imposition of more stringent air pollution controls. Such controls, in turn, may result in the production of bottom ash or fly ash with undersirable characteristics. Such characteristics may trigger costly disposal requirements. And so it goes. In order to minimize the effects of "environmental licensing catch-22", environmental counsel, working with the project's technical consultant will establish a permit matrix for each project. The matrix reflects the competing requirements of all regulatory agencies. It charts a course early in a project so that the project owner and operator are aware of their respective legal obligations. It also establishes a schedule for project engineering,- peiewit application preparation and filing, public meetings and hearings, contested proceedings if unavoidable, construction and final operation, including operating permits. f "4:1' - 2 - Environmental counsel coordinates all of this; and represents, and thus protects, the financial and environmental interests of the project sponsor. ii,rnergY Purchase Agreements One of the most significant contracts affecting project economic feasibility over the long-term period of bonded indebtedness is the energy purchase agreement for the sale of steam and/or electricity generated by the resource recovery facility. The revenue generated from the sale of energy, other than the tipping fees, is the principal source of system revenues that defrays the cost of disposal of the solid waste. Moreover, the purchaser under the energy purchase contract, as well as the specific. contract terms, are a focus of the credit analysis of the. overall project financing. In other words, the terms of the energy purchase contract and the financial strength of the energy purchaser play a major role in project economics and the financing plan. Since the purchaser of energy from a resource recovery facility is most frequently a regulated utility, energy purchase contract negotiations for the sale of electricity must be founded upon a thorough understanding of the Public Utility Regulatory Policies Act of 1978 (PUPPA) requirements and on Federal Energy Regulatory Commission (FERC) current rulings. Although electric energy purchase contracts are not necessarily based upon the statutory mandates of PURPA, it will generally be the starting point of negotiations. Additionally, it is not always in the economic best interest of a project to contract with the local utility for the sale of power from the facility. Other utilities may have an interest in the facility's power to the extent that such utilities may pay a . higher energy avoided cost, pay a higher value for capacity and/or offer an electric purchase agreement on terms less onerous than those offered by the local utility. Moreover, some 9 utilities may be in need of the facility's power so that they will be willing to compete for it. In order to take advantage of such a beneficial situation, a complete understanding of federal and state policies with respect to "wheeling," and a commanding knowledge of "pooling agreements," are essential. O Resource recovery projects may also involve "cogeneration" in which both steam and electricity are generated and sold. Contract terms must then be coordinated during negotiations to assure that the two separate energy purchase agreements are compatible and that seasonal fluctuations in steam or electric demand or in the value of steam or electric energy can be • accommodated in order to maximize total revenues generated by the facility. A Finally, since the production of electric or steam energy meeting the purchaser's specifications is totally within the control of the operator of the facility under contract with the community, appropriate contractual standards and safeguards (damages) must be included into the service contract to reflect corresponding risks under the energy purchase contract(s). Moreover, it is very important that counsel representing the community in energy purchase agreements have a thorough knowledge and understanding of the service contract and financing documents as the energy purchase agreement must be consistent with them. In short, the economically critical and technically complex energy purchase agreements affect every phase of project implementation and facility operation, including the financing plan, technical facility design, siting criteria, vendor operational responsibilities, construction and service contract terms, risk allocation and economic feasibility. Unless an overall understanding of the legal, regulatory, economic, technical and operational factors affecting resource recovery facilities are brought to the energy purchase contract negotiations, the integration of this important contract into the transaction may be delayed or seriously impaired. * * * 0 BISHOP, COOK, PURCELL & REYNOLDS EXHIBIT IV mEgAzzl.p.i.a , Bergen County, New Jersey -- In August, 1984, we were appointed by the Bergen County Utilities Authority as its chief negotiator for the service agreement. The RFP was issued in August, 1964. Simultaneous negotiations commenced in October for a service agreement with the three qualifying vendors - Signal Resco, American Ref-fuel (joint venture of Air Products and BFI) and Ogden Martin Systems, Inc., and were concluded in December with the receipt of bid contracts from the three vendors. On December 10, financing occurred when $367 million of bonds were sold and subsequently placed in escrow. Thereafter, American Ref-fuel was selected as the winning vendor. Conditions precedent to construction of the facility should be satisfied sometime this year. Berks County, Pennsylvania -- In July of 1986 0 we were retained as underwriter's counsel for the County and as underwriters' counsel by the County's senior Underwriter, Kidder, Peabody & Co. Incorporated. We were subsequently retained as negotiating counsel for the County. Competitive bids have been received but no award made. The County anticipates closing the financial aspect of the transaction in 1988-89. Broward County, Florida -- In the summer of 1983, we were appointed co-underwriter's counsel. The project calls for two separate facilities, one for 1,000 tons per day and one for 1,600 tons per day. an addition to the normal role for underwriter's counsel, our assignment included comments on the RFP and advice concerning the financing structure. This transaction was financed in December, 1984, with the sale of $515 million of bonds, which were subsequently placed in escrow pending .completion of the contracts and satisfaction of the conditions precedent therein. Waste Management was selected for one plant and Signal Resco for the other. Delaware County, Pennsylvania - As a subcontractor to Public Financial Management, Inc., we were initially retained as tax counsel for the resource recovery project, and are presently .acting as negotiating counsel for the service agreement. Five vendors were initially selected to compete for the contract, Ogden Martin Systems, Inc., American Ref-fuel, Westinghouse Electric Corp., Seltzer Brothers and the Krouse Grotp. Negotiations with vendors were concluded in October, 1986 and a contract was awarded to Westinghouse Corporation. Conditions 0 1 0 - 2 - precedent under the Service Agreement and permitting are presently being undertaken and the facility should be under construction by mid-summer, 1988. - Harrisburg, Pennsylvania -- The firm was retained in August, 1985, to advise the city with respect to the issuance of an REP for the sale of its resource recovery project. Hudson County, new Jersey -- We were selected as chief negotiating counsel in September, 1985. We entered into simultaneous negotiations with Ogden Martin Systems, Inc., and Signal Environmental Systems in September, 1985. The process culminated with the selection of Ogden Martin Systems, Inc., on December 17, 1985. Financing of the initial portion was concluded in December of 1985, in the amount of $30 million and the remaining financing will be concluded this year. The firm is presently representing the County with respect to environmental permitting and the energy purchase contract, and the project is Schedule to begin construction by the end -of this year. Indianapolis, City of, Indiana -- In September, 1985, our firm was retained by the City of Indianapolis to serve as chief negotiator of the service agreement (which role was later expanded to include tax counsel for purposes of lobbying on the recent tax bill). Vendor interviews were conducted in September, and as a result of such interviews and the vendor responses to the REP, Ogden Martin Systems, Inc., was selected to negotiate a service agreement with the City for a 2,362 ton per day facility with the capability of processing 60 tons per day of dried sludge. Negotiations commenced in late September and were completed in late October, followed by an escrow closing on December 17, 1985, of $109 million in revenue bonds. Escrow was broken on May.1, 1986 and ground breaking occurred on May 16. Rent County, Michigan -- In January, 1986, the firm was selected as chief negotiation counsel for the County's publicly owned 625 ton per day facility. The project will generate and 0 selle steam for a downtown (Grand Rapids) steam heating loop and will sell electricity to the local utility. In addition to serving as negotiation counsel, the firm assisted in the drafting and evaluation of responses to the RFQ and REP, and assisted in the development of the electric power purchase agreement and the financing documents leading up to breaking escrow and commencing 0 construction. Simultaneous negotiations with Babcok & Wilcox, Westinghouse and Ogden Martin Systems, Inc.,-were concluded in 1-1/2 months, and proposals from all three firms were received in September, 1986. Ogden was selected in January, 1987 as the successful vendor. Construction began in the fall of 1967. 0 • 4 1 41 110 - 3 - Jake County, Illinois -- In August, 1967, the firm was retained by the Lake County Joint Action Solid Waste Planning Agency, comprised of local governmental units, to serve as legal counsel in conjunctionwith other consultants in the development of the county-wide solid waste management plan, the first step toward implementation of a comprehensive solid waste disposal system. The plan will include all aspects of solid waste disposal, from landfill and resource recovery to recycling. Specific responsibilities include comprehensive permitting review, development of implementing legislation, interlocal agreements, tax and financing analysis, preliminary energy market negotiations and overall risk assessment review. The proposed comprehensive plan will be completed for local governmental review and approved by late 1988. Mecklenburg County (Charlotte), North Carolina -- In July, 1986, our firm was retained to review the construction and service agreements that were being negotiated by the County for a 234 ton per day facility. In April 1988, our firm was hired as negotiating counsel for Mecklenburg County's proposed Arrowood Facility. North Andover, Massachusetts -- In the Spring of 1962, our firm was selected as special counsel to the NESWC Project. This designation required the firm to act as chief negotiator for the 24 communities and tax counsel for the Bureau of Solid Waste, .Commonwealth of Massachusetts. It was part of our responsibility to evaluate the vendor's proposed transaction sharing tax benefits with the community and to compare it to the benefits available through a leverage lease transaction. Additionally, we negotiated appropriate safeguards for the communities in regard to indemnifying the vendor for changes in tax law. This transaction closed in March, 1983 and approximately $190 million in revenue bonds were sold to finance the project, which is -currently in operation. Oneida and Herkimer Counties, New York -- In November, 1987, the firm was retained by -the Counties to serve as special project counsel and underwriter's counsel. In this capacity, the firm Will be required to draft and implement flow control and Authority legislation at the State and local levels, provide legal and policy services. and advice for the long-term solid waste management. plan, serve as environmental counsel for the preparation of the generic and supplemental environmental impact statement and for all permitting and licensing of the contemplated 400 TPD resource recovery facility, landfill and recycling transfer facilities. The firm will also be serving as the chief negotiation counsel for the construction and service agreement, and will be in charge of all other legal and -contractual activities for the Counties. Finally, the firm will be serving as tax counsel to the Project. The solid waste • - 4 - management plan and study, as well as the generic environmental . impact statement, are scheduled to be dompleted by late 1988 and t thereafter it is expected that a Request for Proposals for the the resource recovery project will issue. Onondaga County, New York -- In November of 1981, the County of Onondaga hired the firm as its tax counsel to review the economic structure and indemnification provisions presented to it by its underwriter's. Following our analysis of the structure presented, the Countydetermined not to engage in a leverage lease transaction without a ruling from the Internal Revenue Service. Subeequently, the County accepted the vendor's proposal to share the tax incentives in the structuring of its service fee in lieu of a leasing transaction. We were then asked to serve as contract negotiating counsel for the County. The County ultimately determined that it should own the facility. In eugust, 1983, the County passed its resolution for a full faith and credit financing and our firm was appointed bond counsel. This project lapsed on March 15, 1984, but the County is now resuming its implementation effort. . Pasco County, Florida -- In April of 1967, the firm was retained by the County to serve as its chief negotiator of the service contracts with vendors and as chief negotiator with the utility for the power purchase agreements. It is anticipated that the facility will process 900-1200 tons per day, and project implementation is expected to be underway by the summer of this year. Philadelphia, Pennsylvania -- In February of 1983, we were retained by the City as its chief negotiator of the service P agreement and energy contracts (electric and steam with the U.S. Navy). The RFQ was issued in March, 1983. On June 6, 1983, we eemmenced simultaneous negotiations for a service agreement with • the two qualifying vendors, BFI and Ogden Martin Systems, Inc. . On September 6, 1983, the City received acceptable bid contracts from both vendors. In October, 1983, Ogden Martin Systems, Inc. • - was selected as the winning vendor. To date, the City Council has not approved the construction of the facility. Once approved, other conditions precedent must be obtained followed by financing. Pinellas County, Florida -- The firm was retained by the • County in late 1979 as tax and underwriter's counsel for the initial resource recovery project in Pinellas County, Florida, and in such capacity, outlined the various alternative financing structures available to the County, including leverage leases, prior to the County determining that the facility would be publicly owned. The County financed the first phase of the • facility (2,000 tons per day) in July of 1980 with $160 million in revenue bonds. The project was constructed by UOP, Inc., 0 I - 5 - predecessor to Signal Environmental Systems, Inc., and began commercial operation in 1983. Subsequently, the County determined that it would add an additional combustion train and turbine generator (1,000 tons per day) to the facility. The firm was retained as contract negotiation counsel for the County. In that capacity, we drafted and negotiated the construction and amended service contracts for the expansion of the facility and 'reviewed the energy contract and financing documents. • Additionally, we were hired as co-underwriter's counsel. This transaction was financed in late 1983 with the sale of $83 ; million in additional revenue bonds, construction ensued and has been completed. The firm is currently retained by the County to represent it in negotiations with Florida Power Corp. under the existing power purchase agreement for capacity payments for energy generated by Units I and II at the existing facility. The county is currently studying the feasibility of construction of a third facility located in the northern part of the county and has selected the firm to serve as negotiating O counsel for the vendor agreements and energy purchase agreement for the third facility. Procurement of proposals is currently anticipated to occur in late 1988. Rhode Island, State of -- In the summer of 1964, we were appointed chief negotiator of the construction, service and energy purchase contracts on behalf of the Rhode Island Solid Waste Management Corporation, a state-wide authority. Negotiations with Blount, Inc., started in August, 1984, and resulted in an agreement as to the terms of the construction and ,service contracts by December of that year. $225 million in bonds were sold in December, 1984, and the proceeds deposited in estrow. The energy purchase agreement was also negotiated by this firm. Negotiations were completed and contract drafts finalized in the Fall of 1985, but the project has not proceeded due to the failure to secure necessary legislation. In the spring of 1986, the State of Rhode Island decided that :there should be three separate resource recovery facilities rather than one as was originally planned. This firm was once again appointed chief negotiator of construction, service and energy contracts on behalf of the Corporation. Funds for the .Quonset Point facility are presently in escrow. Resumed negotiations with Blount, Inc. were completed last year and the construction and service agreements were signed by the state and Blount. Final permitting and energy sales eontract negotiations must be completed before funds will be released from escrow. Construction is -anticipated to commence late this fall. The RFP for the Johnston Landfill facility was sent out early • this year, five vendors were shortlisted and construction and service agreement negotiations were completed in the fall of 198'7 0 0 A - 6 - III. TJP_.it2VL....g.-P_P-2i..ta-igikti-cgk_..R.lat.4 Under the Act, certain costs and interest incurred associated with the construction of property must be capitalized as opposed to being deducted. rv. Conclusion The Act will cause the cost of privately-owned resource recovery facilities to increase compared to the cost under previous tax law. In order to restore the return on equity that would be reduced by the loss of tax deductions, a private vendor is likely to reduce the equity contribution or increase tipping fees. This will change the economics of a vendor-owned facility. Additionally, by exempting community-owned solid waste facilities from the state volume cap requirement, the Act will encourage some communities which would otherwise prefer private ownership to consider municipal ownership as a feasible alternative_ * * * a 0 0 -6 1110 with Ogden selected as the winning vendor. The firm will be negotiating the energy purchase agreement. Permitting is now • underway for the facility and construction should begin in early 1989. Development of the Woonsocket facility is presently scheduled . to begin in early 1989. 'Saratoga, New York -- The firm was retained in December, 1986, to serve as chief negotiation counsel for its 400 ton per day plant. we:were also retained to serve as environmental counsel, energy purchase agreement negotiator counsel and Underwriter's counsel. The SEQRA (Environmental Impact Statement) process was completed in December, 1986, the RFP was issued at approximately the same time and responses to the RFP were received from eight vendors in April, 1987. The service agreement was consummated in early full of 1987. The county is presently considering the final proposals made by Katy-Seghers and Westinghouse.. Spokane, Washington -- The firm was retained in June, 1987, to act as negotiating counsel for a 800 ton per day facility in Spokane, Washington. Negotiations with Wheelabrator Technologies, Inc. concluded on October 21, 1987 and the contracts are now before the City and County for approval. Construction is expected in early 1988. Tampa, City of, Florida -- The firm, as tax and underwriter's counsel for the City of Tampa, Florida, evaluated available financing structures on behalf of the City in light of the proposal made by Waste Eanagement, Inc., the selected vendor, before the City determined that it would prefer to own the facility rather than seek a vendor-owned financing structure. The project was financed in 1983 with the sale of $115 million in revenue bonds, and was accepted and placed in commercial operation in 1985. • York County, Pennsylvania -- In November, 1984, our firm was retained by the York County Solid Waste and Refuse Authority to obtain its carryforward election for a portion of the State's unused private activity bond limit to be applied to the . County-wide resource recovery project. The Authority was granted an amount of $103 million. In April, 1985, the Authority • .retained our firm to serve as chief negotiator of the construction and service agreements, as well as other services related to the anticipated financing. The firm was also selected to.serve as underwriter's counsel. Negotiations for a 1,000 ton per day facility were completed in November of 1985 and $130 million of bonds were issued and placed in escrow in December of O 1985, In August of 1967 the escrowed bonds were converted from variable rates to fixed rates, and construction of the facility was begun. Commercial operation is expected to begin in 1989. 1' 0 0 BISHOP, COOK, PURCELL. & REYNOLDS EXHIBIT V 1.1J3§Saaird.;....13Zatailk Robert M. Baratta was born in Chicago, Illinois, on january 10, 1930. He attended Georgetown University where he received a B.S. in 1952 and, following military service, an LL.B. in 1957, He is a member of the Bar in Illinois and Washington, D.C. As the former President, Chairman of the Board and Chief Executive Officer of UOP, Inc., he is thoroughly versed in solid waste projects from the vendor's perspective. Under his guidance, the Company consummated the Pinellas County, Florida, and North Andover, Massachusetts, projects. Further, the Company was selected in Onondaga County, New York; New York, New York; and San Diego, California. Additionally, Upon the merger of Signal and Wheelebrator, the solid waste divisions of both ,companies were combined into Signal Resco, a subsidiary of UCP. Accordingly, the Baltimore,- Maryland and Westchester County, New York projects came under his jurisdiction. Community projects in which Mr. Baratta has served as counsel since his retirement from UOP, include Rhode Island (Chief Negotiator), Delaware County, Pennsylvania (Chief Negotiator), and Kent County, Michigan (Advisor). H. Lawrence Fox was born in Charlottesville, Virginia, on July 28, 1939. He attended the University of Virginia where he received a B.A. in 1961 and an LL.B. in 1964. He also has an LL.M. in taxation from New York University received in 1965. Be is a member of the Bar in Virginia and Washington, D.C. Mr. Fox was the principal draftsman of Section 103(b) of the Internal Revenue Code of 1954, relating to industrial development bonds, including solid waste disposal facilities. Additionally, he has had first-hand experience in all phases of tax-exempt industrial development bond financing.. Prior to participating in municipal refuse programs, he acted as tax, bond and underwriter's counsel in approximately $100 million of solid waste disposal financings :relating to the treatment of refuse on behalf of private .corporations: He helped develop Temporary Treasury Regulation 17.1, which is the basis upon which both private and municipal projects may proceed with the tax-exempt financing of solid waste disposal facilities. He has been the Chairman of the Industrial Development Bond Committee of the National Association of Bond Lawyers and has chaired its annual seminars regarding solid waste disposal facilities. Community projects in which Mr. Fox has served as counsel include Bergen County, Berks County, Indianapolis, North Andover, Philadelphia, Pinellas County I and II, Saratoga and York County. 9 0 - 2 - James K. Jackson was born in Savoy, Texas, on September 12, 1940. Be received a BB.A. in 1963 from Southern Methodist V University and an LL.B. in 1966 from the University of Texas. He is a member of the bar in Texas and Washington, D.C. Mr. Jackson is a well known tax lawyer whose expertise includes analyzing and structuring leverage lease and solid waste transactions. He acted as chief negotiator in Hudson County, New Jersey and Spokane, Washington. In the negotiations for the City of Philadelphia, he lead our team in dealing with EFT and in the more recent negotiations for Bergen County, New Jersey, he headed our team in dealing with American Ref-fuel (joint venture of EFT and Air Products) and Signal Resco. He was also involved in the previously mentioned North Andover, Pinellas and Onondaga transactions. Community projects in which Mr. Jackson has served as counsel include Bergen County, New Jersey; Harrisburg, Pennsylvania; 'Hudson County, New Jersey; Mecklenburg County, North Carolina; Philadelphia, Pennsylvania; and Spokane, Washington. 111 • John P. Proctor, a graduate of Princeton University (1964), the University of Pennsylvania School of Law (1967), after service in the United States Marine Corps (1972), has specialized in environmental and energy law for the past fourteen years. As special counsel to investor-owned electric utilities and other industrial clients, Mr. Proctor has been responsible for •rulemakings and adjudications before federal and state agencies, appeal practice in the federal courts and counseling clients on energy regulation, land use, water resources development, air quality controls, environmental licensing and enforcement proceedings in response to state and federal regulatory actions under all generic environmental laws. Mr. Proctor also has represented clients in developing and implementing innovative legislative and environmental regulatory control programs and technology. He has been a speaker and faculty member at many American Bar Association and other conferences on environmental and energy law, including the ABA's annual course of study on environmental litigation. His published articles on • environmental law cover subjects ranging from "Land Use and the Clean Air Act" to a volume on the Clean Water Act in the eight volume work on "Water Law and State Water Rights". Community Projects in which Mr. Proctor has served as environmental and permitting counsel include Hudson County, New Jersey; Saratoga County, New York; and York County, Pennsylvania. R. Stuart Broom was born in Vandalia, Illinois, on January 19, 1948. Be received a B.A. from the University of Alabama in 1970, a J.D. from the University of Tennessee in 1973 and an T.n.M.. from George Washington University in energy, 'environment and tax law in 1983. He is a member of the Bar in -Tennessee and Washington, D.C. Mr. Broom is an energy and environmental lawyer with expertise in the energy, service and - 3 - construction contracts associated with solid waste disposal/resource recovery projects. He was involved in the North Andover and Onondaga County projects as lead drafter and served as the lead lawyer and drafter of contracts for both the city of Philadelphia and Bergen County in dealing with Ogden Martin Systems, Inc. Mr. Broom negotiated the energy purchase agreements in the initial Rhode Island project and the Philadelphia project, and is presently negotiating the energy • • purchase agreements in two of the three current Rhode Island projects, the Hudson County project and Saratoga County project and is scheduled to begin negotiations of the energy contract in the Pasco County project. Mr. Broom served as the chief negotiating attorney for the construction and service agreements in the City of Indianapolis, Saratoga County and Delaware County projects. He is-presently serving Oneida/Herkimer Counties as the special project counsel for its proposed resource recovery, landfill and .recycling facilities. Community projects in which Mr. Broom has served include Bergen County, New Jersey; Berks County, Pennsylvania; Delaware County, Pennsylvania; Hudson ' County, New Jersey; the City of Indianapolis, Indiana, 0 Meeklenburg County, North Carolina; North Andover, Massachusetts; Oneida/Herkimer Counties, New York; Onondaga County, New York; Philadelphia, Pennsylvania; State of Rhode Island; Saratoga .County, New York; Tampa, Florida; and York County, Pennsylvania. Robert C. Varner, Jr., was born in Alexandria, Virginia, on V June 27, 1947. He received a B.A. in 1969 from the University of Florida and a J.D. in 1974 from Stetson University. He is a member of the Bar in Florida and Washington, D.C. Mr. Varner is a specialist in solid waste disposal/resource recovery construction and service contracts. He served from 1975 to 1980 3 as Chief Assistant County Attorney in Pinellas County, Florida. From 1980 to 1983, he was attorney and implementation specialist for resource recovery with Henningson, Durham and Richardson, consulting engineers. In those capacities, he was involved in the contract drafting and negotiation for the solid waste projects in Pinellas County, Onondaga County and the City of • Tampa and assisted in drafting the feasibility study for the Westchester County, N.Y. financing. He was responsible for the drafting and negotiation of the construction, service and energy purchase contracts for both the first and second Pinellas County financings. Mr. Varner has worked as drafter and negotiator on the construction and service contracts for the initial State of O Rhode Island project and the York County project. Mr. Varner has recently completed serving as chief negotiator of.the construction and service agreement in the Kent County Project and , is currently serving as the chief negotiator for the construction and service agreements in the Pasco County, Florida and Pinellas County-III projects. He is also serving as chief counsel for the 9 Lake County Solid Waste joint Action Planning Agency. Community projects in which Mr. Varner has served include .Broward County, 0 Florida; Delaware County, Pennsylvania; Kent County, Michigan; Lake County, Illinois; Mecklenburg County, North Carolina; Onondaga County, New York; Pasco County, Florida; the City of Philadelphia, Pennsylvania; Pinellas County I, II and II, Florida; City of Tampa, Florida; Westchester County, New York and York County, Pennsylvania. Kenneth S. Barr was born in Charlottesville, Virginia, on December 13, 1954. He received a B.A. from Boston University in 1977, a J.D. from Mercer University in 1980 and a Master of Laws in Taxation from Georgetown University in 1984. He is a member of the Bar in Georgia and Washington, D.C. Mr. Barr is a tax lawyer with particular expertise in the area of tax-exempt financing. He has served as bond counsel, underwriter's counsel and tax counsel in a variety of tax-exempt financings; most notably involving resource recovery projects and pollution control and solid waste disposal facilities at nuclear electric generating stations. In the resource recovery area, he was involved in the Onondaga County, New York resource recovery project in which the firm was bond counsel; served as underwriter's counsel in the York County, Pennsylvania resource recovery project and the Barks County, Pennsylvania resource recovery project; provided tax advice with respect to the Kent County and York County resource recovery projects; and served on the firm's negotiating team in the Rhode Island II, and Pasco County projects. st a% ib 3 0 I • • Z; f+, I 7 Ai 7fr If FaISHOP, Cook, PURCELL & REYNOLDS EXHIBIT VI Ardr_EMEgLS,_ The following individuals are familiar with the firm and the individual lawyers discussed previously: William Allen Project. Director Kent County Refuse-to- Energy Project 1500 Scribner Avenue, N.W. Grand Rapids, Michigan 49503 616/774-6883 Hans Arnold, Commissioner Department of Solid Waste Management Oneida County, New York Oneida County Office Building 800 Park Avenue Utica, New York 13501 315/798-5474 'Paul Atanasio Dean Witter Reynolds 2 World Trade Center, 59th floor New York, New York 10048 212/392-5010 Bill Barron, Assistant County Administrator Lake County Admin. Building 18 North County Street Waukegan, Illinois 60085 312/360-6475 a Patrick Bingham Chairman, Board of Supervisors Saratoga County, New York , County Municipal Center 40 McMaster Street Ballston Spa, New York 12020 0 518/885-5381 David W. Birks Executive Director Spokane Regional Solid Waste Disposal Project West 720 Boone, Suite 201 Spokane, Washington 99201 509/328-1805 Frank A. Borchardt, P.E. National Program Manager Technical Services Division Henningson, Durham & Richardson Omaha, Nebraska 68114 402/399-1000 Anthony J. Carabello County Commissioner Commissioners of Berks County, PA Barks County Courthouse Sixth & Court Streets Reading, PA 19601-3584 215/378-8066 Russell C_ Carlson Program Manager Rhode Island Solid waste Management Corporation West Exchange Center 260 West Exchange Street Providence, ,Rhode Island 02903 401/831-4440 Alan Dashen Seattle Northwest Securities Corporation Seafirst Fifth Avenue Plaza Suite 3700 Seattle, Washington 98104 206/628-2880 Barbara S. Gole, Director Department of Public Works City of Indianapolis 2460 City-County Bldg. Indianapolis, Indiana 46204 317/236-4400 Robert Guido, Commissioner New Jersey Board of Public Utilities 1100 Raymond Blvd. Newark, New Jersey 07102 201/648-2013 [Former Chairman, Bergen County Utilities Authority] J. Benjamin Harrill, Esq. Pasco County Attorney 7530 Little Road New Port Richey, Florida 35553 813/847-8120 Arne E. Heggen, Esq. County Attorney County of Saratoga, New York County Municipal Center 40 McMaster Street Ballston Spa, New York 12020 518/885-5381 (ext. 296) Thomas J. Hickey, P.E. Counsel Malcolm Pirnie Inc. 2 Corporate Park Drive - Box 751 White Plains, New York 01602 914/694-2100 Eugene Jordan Director of Public Works & Engineering Pinellas County 440 Court Street Clearwater, Florida 34616 813/462-3185 9 9 Louis C. David, Jr. Executive Director 9 Rhode Island Solid Waste Management Corporation West Exchange Center 260 West Exchange Street providence, Rhode Island 02903 .401/831-4440 Jon DeWitt , Varnum, Riddering, Schmidt & Howlett Mttual Home. Building 171 Monroe Avenue, N.W., #800 Grand Rapids, Michigan 49503 616/459-4186 W. Gray Dunlap, Esq. Vice President William R. Hough & Co. 100 2nd Avenue South Suite 800 P,O. Drawer 1051 St. -Petersburg, FL 33731 . 813/895-8810 William. A. Ehrman Coordinator York County Solid Waste . • and Refuse Authority 2801-D North George Street York; PA 17402 717/845-1066 • John Ellis Chief Executive Officer Puget Sound Power & Light Co. Puget Power Building, GEN-04W Bellevue, Washington 98009 206/454-6363 Al Fiore, Executive Director Hudson County Improvement Authority Administration Building 595 Newark Avenue - Room 707 Jersey City, NJ 07306 201/795-6157 Nancy C. Petrillo Director of Resource Recovery Bergen County Utilities Authority Foot of Mehrhof Road Little Ferry, New Jersey 07643 201/641-2552 Robert E. Randal First Vice President Smith Barney, Harris Upham & Co. Incorporated 1345 Avenue of the Americas New York, New York 10105 212/698-6187 John P. Ryan, Esq, Corporation Counsel City of Indianapolis 160.1 City-County Building Indianapolis, Indiana 46204 317/236-4055 Stephen Schwarz, P.E. Director, Solid Waste Malcolm Pirnie, Inc. 2 Corporate Park Drive - Box 751 White Plains, New York 01602 914/694-2100 Paul J. Stoller Camp Dresser & McKee, Inc. One Center Plaza Boston, Massachusetts 02108 617/742-5151 1e Frank T. Koserowski, Esq. Assistant County Counsel Hudson County Improvement Authority Administration Building 595 Newark Avenue - Room 707 Jersey City, New Jersey 07306 201/795-6157 Robert E. Liguori, Esq. Adler, Pollock Sheehan, Inc. 2300 Hospital Trust Tower Providence, Rhode Island 02903 401/274-7200 David Livingstone Smith Barney, Harris Upham V & Co. Incorporated • 1345 Avenue of the Americas New York, New York 10105 212/698-6100 The Honorable Bob Martinez Governor of Florida The Capitol Tallahassee, Florida 32399 904/488-4441 -Eugene W. Meyer, Vice President Kidder, Peabody & Co. In 10 Hanover Square, 22nd Fl. New York, New York 10005 212/510-3600 William C. Miller, Jr, Vice President William F. Cosulich Associates, P.C. 330 Crossways Park Drive Woodbury, New York 11797 516/364-9880