BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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                                 THIRD READING


          Bill No:  AB 1550
          Author:   Assembly Banking and Finance Committee
          Amended:  4/15/09 in Assembly
          Vote:     21

           
           SENATE BANKING, FINANCE, AND INS. COMMITTEE  :  11-0, 6/17/09
          AYES:  Calderon, Cogdill, Correa, Cox, Harman, Kehoe, Liu,  
            Lowenthal, Padilla, Runner, Wolk
          NO VOTE RECORDED:  Florez
           
          SENATE APPROPRIATIONS COMMITTEE  :  11-0, 6/29/09
          AYES:  Kehoe, Cox, Corbett, Leno, Oropeza, Price, Runner,  
            Walters, Wolk, Wyland, Yee
          NO VOTE RECORDED:  Denham, Hancock
           
          ASSEMBLY FLOOR  :  73-0, 5/14/09 (Consent) - See last page  
            for vote


           SUBJECT  :    Department of Water Resources:  refunding bonds

           SOURCE  :     State Treasurer Bill Lockyer


           DIGEST  :    This bill authorizes the Department of Water  
          Resources to restructure a portion of its power supply  
          revenue bonds, with the aim of reducing its long-term  
          borrowing costs.

           ANALYSIS  :    

          Existing law:
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          1. Provides that the purchase or other acquisition of bonds  
             by or on behalf of the state or a local government that  
             issued the bonds does not cancel, extinguish, or  
             otherwise affect the bonds (Section 5925 of the  
             Government Code).

          2. Requires the Department of Water Resources (DWR) to  
             recover costs associated with the 2000-2001 energy  
             crisis through the issuance of up to $13.4 billion in  
             bonds, which are to be repaid by ratepayers (Section  
             80130 of the Water Code).

          3. Authorizes DWR to refund (i.e., buy back and  
             restructure) those bonds, if the refunding is done to  
             obtain a lower interest rate, but further specifies that  
             any refunding done for any other purpose counts toward  
             the aggregate amount of bonds authorized to be issued  
             (Section 80130 of the Water Code).

          This bill:

          1. Adds to the number of circumstances in which DWR is  
             authorized to refund its power bonds, by authorizing  
             refunding in any of the following additional  
             circumstances:

             A.    Refunding variable rate bonds with fixed rate  
                bonds.

             B.    Refunding bonds, if any nationally recognized  
                rating agency reduces or withdraws, or proposes to  
                reduce or withdraw, the rating assigned to securities  
                secured by bond insurance policies, credit or  
                liquidity facilities issued by the provider of a bond  
                insurance policy, or a credit or liquidity facility  
                securing the bonds being refunded.

          2. Provides that all refunding bonds issued by DWR before  
             January 1, 2010, are deemed to have been issued for one  
             or more purposes authorized under existing law or under  
             this bill, and that these refunding bonds shall not be  
             included in calculating the aggregate amount of bonds  
             that DWR may issue under its existing power supply  







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             revenue bond cap.  

           Background  

          In late 2000 and early 2001, California's energy market  
          failed, and the state was forced to step in and purchase  
          power to stabilize the market and  prevent continued  
          statewide power outages.  DWR was given the authority to  
          purchase power and sell it, both directly and indirectly,  
          to consumers, through a division within DWR (the California  
          Energy Resources Scheduling Division) expressly created for  
          those purposes [AB 1X (Keeley), Chapter 4, Statutes of  
          2001].  

          AB 1X directed that the cost of that power be covered  
          through the issuance of up to $13.423 billion in Power  
          Supply Revenue bonds, which were to be paid back over time  
          by the ratepayers of California's investor-owned utilities  
          (Pacific Gas and Electric, Southern California Edison, and  
          San Diego Gas and Electric).  The California Energy  
          Resources Scheduling Division manages the long-term  
          contracts entered into by DWR in 2001, with funding for the  
          contracts provided by the ratepayer-supported Power Supply  
          Revenue bonds.  California's investor-owned utilities  
          manage the receipt and delivery of the energy procured by  
          through contracts.

          Due to recent turmoil in the capital markets, and the high  
          interest rates demanded by some investors, DWR has found it  
          necessary to restructure more than $2 billion of its  
          variable rate Power Supply Revenue bonds, to address  
          investor concerns with bond insurers and/or banks providing  
          credit enhancement for the bonds.  Some of these bonds have  
          been refinanced as fixed rate bonds, and others have been  
          restructured as variable rate bonds, with credit  
          enhancement provided by stronger banks.  

          Unfortunately, as DWR and the State Treasurer's Office  
          (STO) have worked to restructure DWR's debt, to lower DWR's  
          cost of borrowing, they have encountered an obstacle  
          created by the wording of AB 1X.  According to the Attorney  
          General's office, any bond debt that is restructured must  
          be counted against DWR's $13.4 billion cap, unless the  
          restructuring can be shown, with certainty, to produce debt  







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          servicing savings.  Because most of the bonds being  
          restructured are variable rate bonds, and because future  
          rates cannot be known with certainty, DWR has been unable  
          to conclusively demonstrate that its restructurings meet  
          the savings test.  

          Because it lacks the ability to conclusively demonstrate  
          savings, the STO has been unable to refinance the variable  
          rate bonds, and has instead issued new fixed rate debt,  
          which it has used to pay off the variable rate debt.  To  
          date, DWR has expended $1.76 billion of its bond  
          authorization to restructure debt.  After the last bond  
          sale in mid-January, only $45 million is left under the  
          original $13.4 billion bond cap.  The STO believes that it  
          is highly likely there will be a need to restructure far  
          more than $45 million in additional variable rate bonds, by  
          changing them to fixed rate bonds.  Such a restructuring  
          cannot occur, without a change in law.

          Neither the STO, nor DWR, wants to increase the $13.4  
          billion bond cap.  Instead, they would like to amend  
          Section 80130 of the Water Code to include conditions,  
          other than debt servicing savings, which will allow the  
          remaining variable rate power bonds to be restructured.   
          According to the STO, the flexibility being sought through  
          this bill is similar to flexibility allowed in other state  
          bond programs administered by the STO.

          With the flexibility given to it through this bill, the STO  
          indicates it would seek to utilize a restructuring  
          transaction known as a "current refunding," which the STO  
          characterizes as the most cost-effective option within  
          today's marketplace.  Under a current refunding, the old  
          variable rate bonds could be replaced with new fixed rate  
          bonds, which could be structured to meet specific investor  
          demands on the day of the sale.  

          If DWR is unable to utilize a current refunding or is  
          unable to gain more room under the authorization cap, it  
          will be limited to a "conversion" of the existing bonds  
          from a variable to a fixed interest rate mode.  Because the  
          mechanics of a conversion are much more restrictive than  
          those of a refunding, DWR will be forced to sell bonds  
          under terms that are less desirable to investors.   







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          Investors will demand a premium to accept these terms, and  
          DWR will not be able to obtain interest rates as favorable  
          as those that could be obtained with a current refunding  
          issue.

          In background material provided to the Senate Banking,  
          Finance and Insurance Committee, the STO provided the  
          following example to document some of the problems it faces  
          under existing Section 80130 of the Water Code:  On  
          November 20, 2008, DWR and the STO entered the market to  
          convert $523 million of variable rate bonds to fixed rate  
          bonds.  Because investors wanted a bond structure that  
          required features which could not be fully accommodated  
          with a conversion, DWR was only able to obtain acceptable  
          interest rates for $173 million of the $523 million.  

          The underwriter of the bonds, J.P. Morgan Securities, while  
          not confident that there were buyers for the bonds at any  
          price, estimated that the minimum rates which would have  
          been required to place the $350 million balance of bonds  
          using the conversion mechanics would have been at least  
          0.45-0.50 percent higher than what could have been achieved  
          with a more flexible bond structure.  These higher rates  
          would have equated to an additional interest cost of $17.6  
          million over the 14-year remaining life of the bonds.

          Another complicating factor is that variable rate bonds  
          which cannot be remarketed, and which are surrendered by  
          bondholders, must be purchased by the banks originally  
          contracted to provide credit enhancement for the bonds.   
          The $350 million of bonds DWR was unable to convert to  
          fixed rate bonds became "bank bonds".  The banks were  
          obligated to hold these bonds until DWR could successfully  
          remarket the bonds in fixed rate mode (something it was  
          able to do in January 2009).  While the bonds were "bank  
          bonds", the interest rate on the bonds was set at the prime  
          rate (4.00 percent at the time) plus 2.00 percent, for a  
          total of 6.00 percent.  If the bonds had been successfully  
          remarketed, DWR would only have paid a fixed rate of 5.30  
          percent.  The difference between the 5.3 percent rate the  
          state was unable to get (because we lacked the necessary  
          flexibility) and the 6.0 percent rate the state paid on the  
          bank bonds would have equated to an additional $2.4 million  
          per year in additional interest.  All of that interest  







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          would have been paid by ratepayers, pursuant to the  
          original terms of AB 1X.

          Finally, and perhaps most onerous, if bank bonds are not  
          remarketed within six months, DWR is required to begin  
          repaying the principal of the bonds, ahead of their  
          scheduled amortization. If this situation occurred, it  
          could increase annual debt service costs by more than $90  
          million in 2009, and by more than $120 million annually for  
          each of the next two years, until the bonds are fully  
          amortized.  

          The language proposed by the STO is intended to give DWR  
          maximum flexibility to restructure the remaining Power  
          Supply Revenue bonds, with the aim of obtaining the lowest  
          possible interest rates for ratepayers.  

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  No

          According to the Senate Appropriations Committee:

                          Fiscal Impact (in thousands)

             Major Provisions        2009-10    2010-11    2011-12      Fund  

            Bond debt service costs        Unknown, likely long-term  
            savings               Special*

            * Department of Water Resources Electric Power Fund

           SUPPORT  :   (Verified  6/30/09)

          State Treasurer Bill Lockyer (source)


           ASSEMBLY FLOOR  : 
          AYES:  Adams, Anderson, Arambula, Beall, Bill Berryhill,  
            Tom Berryhill, Blakeslee, Block, Blumenfield, Brownley,  
            Buchanan, Caballero, Charles Calderon, Carter, Chesbro,  
            Conway, Cook, Coto, Davis, De La Torre, De Leon, DeVore,  
            Duvall, Emmerson, Eng, Evans, Feuer, Fletcher, Fong,  
            Fuller, Furutani, Galgiani, Gilmore, Hagman, Hall,  
            Harkey, Hayashi, Hernandez, Hill, Huber, Huffman,  







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            Jeffries, Jones, Knight, Krekorian, Lieu, Logue, Bonnie  
            Lowenthal, Ma, Mendoza, Miller, Monning, Nava, Nestande,  
            Niello, Nielsen, John A. Perez, V. Manuel Perez,  
            Portantino, Price, Ruskin, Salas, Silva, Skinner,  
            Solorio, Audra Strickland, Swanson, Torlakson, Torres,  
            Torrico, Tran, Villines, Yamada
          NO VOTE RECORDED:  Ammiano, Fuentes, Gaines, Garrick,  
            Saldana, Smyth, Bass


          JJA:mw  6/30/09   Senate Floor Analyses 

                         SUPPORT/OPPOSITION:  SEE ABOVE

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