1     
INTEREST RATE SWAP AMENDMENTS

2     
2015 GENERAL SESSION

3     
STATE OF UTAH

4     
Chief Sponsor: John Knotwell

5     
Senate Sponsor: Wayne A. Harper

6     

7     LONG TITLE
8     General Description:
9          This bill amends provisions related to an interest rate contract.
10     Highlighted Provisions:
11          This bill:
12          ▸     requires the Utah Housing Corporation or a public treasurer to receive approval
13     from the state treasurer when entering into an interest rate contract.
14     Money Appropriated in this Bill:
15          None
16     Other Special Clauses:
17          None
18     Utah Code Sections Affected:
19     AMENDS:
20          35A-8-712, as renumbered and amended by Laws of Utah 2012, Chapter 212
21          51-7-17, as last amended by Laws of Utah 2014, Chapter 307
22     

23     Be it enacted by the Legislature of the state of Utah:
24          Section 1. Section 35A-8-712 is amended to read:
25          35A-8-712. Corporation -- Additional powers.
26          (1) To accomplish the declared purposes of this part, the corporation has the following
27     powers:
28          (a) to purchase mortgage loans originated by mortgage lenders or local public bodies
29     made for the purpose of financing the construction, development, rehabilitation, or purchase of

30     residential housing for low and moderate income persons;
31          (b) to make mortgage loans and to provide financial assistance to housing sponsors for
32     the purpose of financing the construction, development, rehabilitation, or purchase of
33     residential housing for low and moderate income persons;
34          (c) to make mortgage loans and provide financial assistance to housing sponsors for the
35     purpose of financing the operations of a housing development that are necessary or desirable to
36     enable the housing development to remain available as residential housing for low and
37     moderate income persons, whether or not the housing development has been financed by the
38     corporation;
39          (d) to provide financial assistance to any housing authority created under Part 4,
40     Housing Authorities, which housing authorities may enter into commitments for and accept
41     loans for a housing project as defined in Section 35A-8-401; and
42          (e) to make mortgage loans and to provide financial assistance to low and moderate
43     income persons for the construction, rehabilitation, or purchase of residential housing.
44          (2) The corporation may issue bonds to purchase loans under Subsection (1)(a) only
45     after a determination by the corporation that the loans are not otherwise available upon
46     reasonably equivalent terms and conditions from private lenders.
47          (3) Loans for owner-occupied housing made under Subsection (1)(a) may not include a
48     penalty for prepayment.
49          (4) The corporation shall make rules or adopt policies and procedures to govern the
50     activities authorized under this section, including:
51          (a) procedures for the submission of requests or the invitation of proposals for the
52     purchase and sale of mortgage loans and the making of mortgage loans;
53          (b) rates, fees, charges, and other terms and conditions of originating or servicing
54     mortgage loans in order to protect against a realization of an excessive financial return or
55     benefit by the originator or servicer;
56          (c) the type and amount of collateral, payment bonds, performance bonds, or other
57     security to be provided for construction loans made by the corporation;

58          (d) the nature and amounts of fees to be charged by the corporation to provide for
59     expenses and reserves of the corporation;
60          (e) procedures allowing the corporation to prohibit persons who fail to comply with the
61     rules of the corporation with respect to the operations of a program of the corporation from
62     participating, either directly or indirectly, in the programs of the corporation;
63          (f) the terms and conditions under which the corporation may purchase and make
64     mortgage loans under each program of the corporation;
65          (g) the terms and conditions under which the corporation may provide financial
66     assistance under each program of the corporation;
67          (h) the terms and conditions under which the corporation may guarantee mortgage
68     loans under each program of the corporation; and
69          (i) any other matters related to the duties or exercise of powers under this section.
70          (5) (a) (i) The trustees of the corporation shall elect the directors, trustees, and
71     members, if any, of each subsidiary.
72          (ii) Service by a trustee of the corporation in any of these capacities does not constitute
73     a conflict of interest for any purpose.
74          (iii) The corporation may delegate any of its powers and duties under this part to any
75     subsidiary.
76          (iv) Subsidiaries shall constitute legal entities separate and distinct from each other, the
77     corporation, and the state.
78          (b) A note, bond, and other obligation of a subsidiary shall contain on its face a
79     statement to the effect that:
80          (i) the subsidiary is obligated to pay the note, bond, or other obligation solely from the
81     revenues or other funds of the subsidiary;
82          (ii) neither the corporation nor the state nor any of its political subdivisions is obligated
83     to pay the note, bond, or other obligation; and
84          (iii) neither the faith and credit nor the taxing power of the state or its political
85     subdivisions is pledged to the payment of principal, or redemption price of, or the interest on

86     the note, bond, or other obligation.
87          (c) Upon dissolution of a subsidiary of the corporation, any assets shall revert to the
88     corporation or to a successor to the corporation or, failing this succession, to the state.
89          (6) (a) The corporation may, with the approval of the state treasurer:
90          (i) enter into interest rate contracts that its trustees determine are necessary, convenient,
91     or appropriate for the control or management of debt or for the cost of servicing debt; and
92          (ii) use corporation funds to satisfy its payment obligations under those contracts.
93          (b) An interest rate contract may contain payment, security, default, termination,
94     remedy, and other terms and conditions that the trustees consider appropriate.
95          (c) An interest rate contract and funds used in connection with an interest rate contract
96     may not be considered a deposit or investment.
97          Section 2. Section 51-7-17 is amended to read:
98          51-7-17. Criteria for investments.
99          (1) As used in this section:
100          (a) "Affiliate" means, in relation to a provider:
101          (i) an entity controlled, directly or indirectly, by the provider;
102          (ii) an entity that controls, directly or indirectly, the provider; or
103          (iii) an entity directly or indirectly under common control with the provider.
104          (b) "Control" means ownership of a majority of the voting power of the entity or
105     provider.
106          (2) (a) A public treasurer shall consider and meet the following objectives when
107     depositing and investing public funds:
108          (i) safety of principal;
109          (ii) protection of principal during periods of financial market volatility;
110          (iii) need for liquidity;
111          (iv) yield on investments;
112          (v) recognition of the different investment objectives of operating and permanent
113     funds; and

114          (vi) maturity of investments, so that the maturity date of the investment does not
115     exceed the anticipated date of the expenditure of funds.
116          (b) A public treasurer shall invest the proceeds of general obligation bond issues, tax
117     anticipation note issues, and funds pledged or otherwise dedicated to the payment of interest
118     and principal of general obligation bonds and tax anticipation notes issued by the state or a
119     political subdivision of the state in accordance with:
120          (i) Section 51-7-11; or
121          (ii) the terms of the borrowing instrument applicable to those issues and funds, if those
122     terms are more restrictive than Section 51-7-11.
123          (c) A public treasurer shall invest the proceeds of bonds other than general obligation
124     bonds and the proceeds of notes other than tax anticipation notes issued by the state or a
125     political subdivision of the state, and all funds pledged or otherwise dedicated to the payment
126     of interest and principal of those notes and bonds:
127          (i) in accordance with the terms of the borrowing instruments applicable to those bonds
128     or notes; or
129          (ii) if none of those provisions are applicable, in accordance with Section 51-7-11.
130          (d) A public treasurer may invest proceeds of bonds, notes, or other money pledged or
131     otherwise dedicated to the payment of debt service on the bonds or notes in investment
132     agreements if:
133          (i) the investment is permitted by the terms of the borrowing instrument applicable to
134     those bonds or notes or the borrowing instrument authorizes the investment as an investment
135     permitted by the State Money Management Act;
136          (ii) either the provider of the investment agreement or an entity fully, unconditionally,
137     and irrevocably guaranteeing the provider's obligations under the investment agreement has
138     received a rating of:
139          (A) at least "AA-" from S&P or "Aa3" from Moody's for investment agreements
140     having a term of more than one year; or
141          (B) at least "A-1+" from S&P or "P-1" from Moody's for investment agreements

142     having a term of one year or less;
143          (iii) the investment agreement contains provisions approved by the public treasurer that
144     provide that, in the event of a rating downgrade of the provider or its affiliate guarantor, as
145     applicable, by either S&P or Moody's below the "A" category or its equivalent, or a rating
146     downgrade of a nonaffiliate guarantor by either S&P or Moody's below the "AA" category or
147     its equivalent, the provider must, within 30 days after receipt of notice of the downgrade:
148          (A) collateralize the investment agreement with direct obligations of, or obligations
149     guaranteed by, the United States of America having a market value at least equal to 105% of
150     the amount of the money invested, valued at least quarterly, and deposit the collateral with a
151     third-party custodian or trustee selected by the public treasurer; or
152          (B) terminate the agreement without penalty and repay all of the principal invested and
153     the interest accrued on the investment to the date of termination; and
154          (iv) the public treasurer receives an enforceability opinion from the legal counsel of the
155     investment agreement provider and, if there is a guarantee, an enforceability opinion from the
156     legal counsel of the guarantor with respect to the guarantee.
157          (3) (a) As used in this Subsection (3), "interest rate contract" means interest rate
158     exchange contracts, interest rate floor contracts, interest rate ceiling contracts, or other similar
159     contracts authorized by resolution of the governing board or issuing authority, as applicable.
160          (b) A public treasurer may, with the approval of the state treasurer:
161          (i) enter into interest rate contracts that the governing board or issuing authority
162     determines are necessary, convenient, or appropriate for the control or management of debt or
163     for the cost of servicing debt; and
164          (ii) use its public funds to satisfy its payment obligations under those contracts.
165          (c) Those contracts:
166          (i) shall comply with the requirements established by council rules; and
167          (ii) may contain payment, security, default, termination, remedy, and other terms and
168     conditions that the governing board or issuing authority considers appropriate.
169          (d) Neither interest rate contracts nor public funds used in connection with these

170     interest rate contracts may be considered a deposit or investment.
171          (4) A public treasurer shall ensure that all public funds invested in deposit instruments
172     are invested with qualified depositories within Utah, except:
173          (a) for deposits made in accordance with Section 53B-7-601 in a foreign depository
174     institution as defined in Section 7-1-103;
175          (b) reciprocal deposits, subject to rules made by the council under Subsection
176     51-7-18(2); or
177          (c) if national market rates on instruments of similar quality and term exceed those
178     offered by qualified depositories, investments in out-of-state deposit instruments may be made
179     only with institutions that meet quality criteria set forth by the rules of the council.