Letter 4418, Trustee Notification Letter

Letter Heading

• Contact Name

• Employee ID

• Contact Telephone Number

• Contact Address

• Date

In reference to the Final Adverse Determination regarding interest paid on [NAME OF BOND ISSUE] (the Bonds)

Dear Sir or Madam:

You are receiving this letter in your capacity as trustee, or nominee for the beneficial owner, of the Bonds referenced above.

The Internal Revenue Service has made a final adverse determination to the issuer that interest paid on the Bonds is not excluded from gross income. A copy of this notification is enclosed.

Within 30 days, you should advise the appropriate paying agents to report the interest paid with respect to the Bonds as taxable to the beneficial holders of the Bonds and file the appropriate information returns (Form 1099) for all future reporting periods. Corrected information returns (Form 1099 (Corrected)) for [year 1], [year 2], and [year 3] must also be filed with the Internal Revenue Service and issued to the bondholders as required under section 6049 of the Internal Revenue Code. If you have any questions, please feel free to contact me.

Sincerely, Agent Name, Revenue Agent, TEB Bondholder Unit

Enclosures

• Final Adverse Determination Letter