Tab_144Form A% I Information Return for Tax-Exempt
Private Activity Bond Issues (Rev. April 2011) I
Department of the Treasury I (Under Internal Revenue Code section 149(e))
Internal Revenue Service See separate instructions.
OMB No. 1545-0720
90 Mt Reoortina Authority Check if Amended Return El
I Issuer's name 2 Issuer's employer identification number
City of Ketchikan, Alaska 92-6000082
3a Name of person (other than issuer) with whom the IRS may communicate about this return (see Instructions) 3b Telephone number of other person shown on 3a
4 Number and street (or P.O. box if mail is not delivered to street address) Room/suite 5 Report number (For IRS Use Only)
334 Front Street jij
6 City, town, or post office, state, and ZIP code 7 Date of issue (MM/DDIYYYY)
Ketchikan, Alaska 11/03/2016
8 Name of issue 9 CUSIP number
General Obligation Bond, 2016 (Harbor Improvements); Port Revenue Refunding Bond, 2016 N/A
ba Name and title of officer or other employee of the issuer whom the IRS may call for more information lOb TeW)onenLrnberofoffiworotwempleeshomon lOa
Robert E. Newell, Jr., Finance Director (907)_225-3111
UulI Type of Issue (Enter the issue price.) Issue Price
Ii Exempt facility bond:
a Airport (sections 142(a)(1) and 142(c)) .................................................................................................ha
b Docks and wharves (sections 142(a)(2) and 142(c)) ............................................................................lIb
c Water furnishing facilities (sections 142(a)(4) and 142(e)) ...................................................................lic
d Sewage facilities (section 142(a)(5)) ...................................................................................................lid
e Solid waste disposal facilities (section 1 42(a) (6)) ................................................................................lie
f Qualified residential rental projects (sections 142(a)(7) and 142(d)) (see instructions) ........................hf
Meeting 20-50 test (section 142(d)(1)(A)) ........................................................E
Meeting 40-60 test (section 142(d)(1)(B)) ............................................................. El
Meeting 25-60 test (NYC only) (section 142(d)(6)) ................................................D
Has an election been made for deep rent skewing (section 142(d)(4)(B))2 ...........U Yes D No
g Facilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f))
Facility type
33,518,869
h Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) ..............llh
1986 Act section
i Qualified enterprise zone facility bonds (section 1394) (see instructions) ............................................lii
Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) .................................ft
k District of Columbia Enterprise Zone facility bonds (section 1400A) ...................................................Ilk
I Qualified public educational facility bonds (sections 142(a)(13) and 142(k)) .....................................Ill
m Qualified green building and sustainable design projects (sections 142(a)(14) and 142(l)) ................urn
n Qualified highway or surface freight transfer facilities (sections 142(a)(1 5) and 142(m)) ....................un
o Other (see instructions) - ------------------------------------------------------- -- -------------
---------------------
p Qualified New York Liberty Zone bonds (section 1400L(d)) ---------------------
q Other (see instructions) - ----------------------------------------------------------------------------- ---------llq
12a Qualified mortgage bond (section 143(a)) ...........................................................................................12a
b Other (see instructions) - -------------- - --------------------
13 Qualified veterans' mortgage bond (section 143(b)) (see instructions) ..............................................
Check the box if you elect to rebate arbitrage profits to the United States ........................U
14 Qualified small issue bond (section 144(a)) (see instructions) ............................................................-
Check the box for $10 million small issue exemption ........................................................... LI
15 Qualified student loan bond (section 144(b)) ......................................................................................15
16 Qualified redevelopment bond (section 144(c)) ..................................................................................16
17 Qualified hospital bond (section 145(c)) (attach schedule—see instructions) .....................................17
18 Qualified 501(c)(3) nonhospital bond (section 145(b)) (attach schedule—see instructions) .................18
Check box if 95% or more of net proceeds will be used only for capital expenditures .....-
19 Nongovernmental output property bond (treated as private activity bond) (section 141(d)) ...............19
20a Other(seeinstructions)_.----------------------------. _ -----------------------------------_____________ _ -
b New York Liberty Zone advance refunding bond (section 1400L(e)) (see instructions)-
c Other. Describe (see instructions) -
-_____________
lip
13
-______________
-
14
20b
20c
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 49973K Form 8038 (Rev. 4-2011)
Form 8038 (Rev, 4-2011) Page 2
Description of Bonds (Complete for the entire issue for which this form is being filed.)
(a) Final maturity date (b) Issue price (C) Stated redemption
price at maturity
(d) Weighted
average maturity
(e) Yield
21 1210112035 $ 33,518,869 $ 29,400,000 11.339 years 2.5984%
Uses of Proceeds of Issue (including underwriters' discount) Amount
22 Proceeds used for accrued interest .....................................................................................................22
23 Issue price of entire issue (enter amount from line 21, column (b)) .....................................................23
24 Proceeds used for bond issuance costs (including underwriters' discount) 24 230,110
25 Proceeds used for credit enhancement .........................................................25 24,303
26 Proceeds allocated to reasonably required reserve or replacement fund 26 0
27 Proceeds used to currently refund prior issue (complete Part VI) ................27 31,264,456
28 Proceeds used to advance refund prior issue (complete Part VI) ................28 0
29 Add lines 24 through 28 .....................................................................................................................29
30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here)
0
33,518,869
31,494,566
30 2,000,000
IflI Description of Property Financed by Nonrefunding Proceeds
Caution: The total of lines 31a through e below must equal line 30 above. Do not complete for qualified student loan
bonds, qualified mortgage bonds, or qualified veterans' mortgage bonds.
31 Type of Property Financed by Nonrefunding Proceeds:
a Land ...............___________
bBuildings and structures .....................................................................................................................31b
c Equipment with recovery period of more than 5 years .......................................................................31c
d Equipment with recovery period of 5 years or less .............................................................................31rJ
e Other. Describe (see instructions)
Amount
2,000,000
Me
2 North American Industry Classification System (NAICS) of the prolects financed by nonrefunding proceeds.
NAICS Code Amount of nonrefunding proceeds NAICS Code Amount of nonrefunding proceeds
a 237990 $ 2,000,000 c $
b $ d $
1fl3!1I Description of Refunded Bonds (Complete this part only for refunding bonds.)
33 Enter the remaining weighted average maturity of the bonds to be currently refunded ..........................11.44 years
34 Enter the remaining weighted average maturity of the bonds to be advance refunded ...........................NIA years
35 Enter the last date on which the refunded bonds will be called ..............................................................112 /05 / 2016
36 Enter the date(s) the refunded bonds were issued - 07/26/2006
I1Th11I Miscellaneous
37 Name of governmental unit(s) approving issue (see the instructions) City CounciloftheCityofKetchikan Alaska ofl
Septemberl5,2016 - -------------------------------------------
38 Check the box if you have designated any issue under section 265(b)(3)(B)(i)(lll) ....................................................................Li
39 Check the box if you have elected to pay a penalty in lieu of arbitrage rebate .................................................................... 0
40a Check the box if you have identified a hedge and enter the following information.................................................................. Li
b Name of hedge provider _ ----- _- --------- ---- ------- --- ------------- - -
c Type of hedge _ ----------------------------------------------------------
d Term of hedge _
41 Check the box if the hedge is superintegrated .......................................................................................................................
42a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC) 00.
b Enter the final maturity date of the GIG .......................................................................................................
c Enter the name of the GIC provider -
43 Check the box if the issuer has established written procedures to ensure that all nonqualified bonds of this issue are
remediated in accordance with the requirements under the Code and Regulations (see instructions) .................................. 0-2
44 Check the box if the issuer has established written procedures to monitor the requirements of section 148 ......................
45a Enter the amount of reimbursement if some portion of the proceeds was used to reimburse expenditures.. 00. $1,513,000
b Enter the date the official intent was adopted ...............................................................................................04/05 /2012
46 Check the box if the issue is comprised of qualified redevelopment, qualified small issue, or exempt facilities bonds and
provide name and ElM of the primary private user ..................................................................................................................
Name ' EIN
Form 8038 (Rev. 4-2011)
Form 8038 (Rev. 4-2011) Page
t!.IllI Volume Caps Amount
47 Amount of state volume cap allocated to the issuer. Attach copy of state certification ................47
48 Amount of issue subject to the unified state volume cap ...................................................................48
49 Amount of issue not subject to the unified state volume cap or other volume limitations:
a Of bonds for governmentally owned solid waste facilities, airports, docks, wharves, environmental
enhancements of hydroelectric generating facilities, or high-speed intercity rail facilities ................49a
b Under a carryforward election. Attach a copy of Form 8328 to this return ........................................49b
c Under transitional rules of the Tax Reform Act of 1986. Enter Act section
d Under the exception for current refunding (section 146(i) and section 1313(a) of the Tax Reform Act of 1986)
50a Amount of issue of qualified veterans' mortgage bonds ...............................................................................50a
b Enter the state limit on qualified veterans' mortgage bonds ...............................................................50b
51a Amount of section 1394(i) volume cap allocated to issuer. Attach copy of local government certification
b Name of empowerment zone lo-_______________
52 Amount of section 142(k)(5) volume cap
-
49 33,518,869
33,518,869
49c
49rj
51a
1 allocated to issuer. Attach copy of state certification 52
Under penalti o perjury, I declare that I hate examined this return, and accompanying schedules and statements, and to the best of my knowledge and
Signature I belief, theyV
th
örre and complt I further declare that I consent to the IRS's disclosure of the issuer's return infbrmation, as necessary to process
ed above. and I this return,
Consent
signature of issuer's authorized representative
11103/2016 Robert E. Newell, Jr., Finance Director
Date Type or print name and title
Paid I Print/Type preparers name I PrepatersignatUre
..
I Date Check if I Preparers PTIN
Darren C. McHugh j (jj41t j, ,. 11103/2016 self-employed I P01296493
Preparer I Firm's name Stradling Yocca Carlson & Raugh, P.C. I Firm's EIN . 95-3347002
Use Only
Firm's address 1400 16th Street, Suite 400, Denver, CO 80202 Phone no. (720) 616-6980
Form 8038 (Rev. 4-2011)
[Si D I i (SL'd V 51) i' I P hiI
I, Cynthia A. Nevins, a paralegal at Stradling Yocca Carlson & Rauth, P.C., in Seattle,
Washington, certify that on this day I mailed the original IRS Form 8038 relating to the issuance of:
City Ketchikan, Alaska
$1,765,000,000
General Obligation Bond, 2016 (Harbor Improvements)
and
$27,635,000
Port Revenue Refunding Bond, 2016
Issue Date: November 3, 2016
Dated Date: November 3, 2016
To the Department of the Treasury, Internal Revenue Service Center, Ogden, Utah 84201, by
certified mail, return receipt requested (7016 1970 0000 9940 2973).
Dated December 15, 2016.
0,
Cynthia A. Nevins
DOCSSFI134843v/2OO66I-OU3O
FThT iifl
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Department of Treasury
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PS Form 3811, July 2015 P3W 7530-02-000-9053
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and
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