EXHIBIT D
SAMPLE ANNUAL COMPLIANCE CHECKLIST
Name of tax-exempt obligation (“Lease This Annual Compliance Checklstis designed
financing the Financed to cover that certain Equipment Lease
Purchase Agreement (the “Lease Agreement”)
datedas of October 20, 2020, entered into by
and between the City of Nashua, New
Hampshire (the “Issuer”), on behalf of Nashua
School District (the “District”), as lessee, and
Municipal Leasing Consultants, LLC, as lessor
Agreement”)
Assets:
Placed in service date of Financed Assets:
Benefitted Facilities:
Name of Compliance Officer:
Period covered by request
(“Annual Period”):
Item
Question
Response
1
Ownership
For federal income tax purposes, were allofthe Financed
Assets and Benefitted Facilities owned by the Issuer or
the District for federal tax purposes during the entire
Annual Period?
|| Yes
[] No
If answer above was “No,” was an Opinion of Special Tax
Counsel obtained prior to the transfer?
If Yes, include a copy of the Opinion in the Tax
Compliance File.
If No, contact Special Tax Counsel and include
description of resolution in the Tax Compliance
File.
| | Yes
[] No
2
Use of the
Financed
Assets and
the
Benefitted
Facilities
During the Annual Period, was any Financed Asset or
Be nefitted Facility used by a Non-Qualified User pursuant
to a lease agreement, management or service agreement
or any other agreement granting the Non-Qualified User
special legal rights to use any Financed Asset or
Benefitted Facility?
|| Yes
L] No
If answer above was “Yes,” was an Opinion of Special Tax
Counsel obtained prior to entering into the arrangement?
If Yes, include a copy of the Opinion in the Tax
Compliance File.
If No, contact Special Tax Counsel and include
description of resolution in the Tax Compliance
File.
|| Yes
CL] No
