As part of a financing in which Lease Rental Payments are used to pay debt service on Municipal Bonds, Lease Sufficiency Reports are critical in determining whether the structured lease payments as sufficient to pay not only the Debt Service obligations, but also to provide for ongoing costs associated with the administration of Municipal Bonds.  The use of building corporations in Municipal Finance is a common practice throughout Indiana not only for School Corporations, but for Cities, Towns and Counties as well.

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