8038 G.PDF

Form 8038—G Information Return for Tax-Exempt Governmental Obligations
(Rev. September 2011) l• Under Internal Revenue Code section 149(e) OMB No.1545-0720
II See separate instructions.
Internal Department Revenue of the Service Treasury Caution: If the issue price is under $100,000, use Form 8038-GC
Reporting Authority If Amended Return , check here II" LI
1 Issuer's name 2 Issuer's employer identification number (EIN)
MARICOPA COUNTY 62-1649069
3a Name of person (other than issuer) with whom the IRS may communicate about this return (see instructions) 3b Telephone number of other person shown on 35
Dell Financial Services LLC. 512-728-1417
4 Number and street (or P.O. box if mail is not delivered to street address) Room/suite 5 Report number (For IRS Use Only)
301 South 4th Avenue,
6 City, town, or post office, state, and ZIP code 7 Date of issue
Phoenix, AZ 85003 06/01/2017
a Name of issue 9 CUSIP number
Dell Financial Services LLC. Lease #:810-6711608-010 None
10a Name arid title of officer or other employee of the issuer whom the IRS may call for more information (see lob Telephone number of officer or other
instructions) employee shown on 10a
Brian Walsh 602-506-3243
Type of Issue (enter the issue price). See the instructions and attach schedule.
11 Education 11
12 Health and hospital 12
13 Transportation 13
14 Public safety . 14
15 Environment (including sewage bonds) . 15
16 Housing 16
17 Utilities 17
18 Other. Describe IP- Dell Leased Equipment 18 $1,385,285 18
19 If obligations are TANS or RANs, check only box 19a
If obligations are BANS, check only box 19b
20 if obligations are in the form of a lease or installment sale, check box .
Part Ill Description of Obligations. Complete for the entire issue for which this form is being filed.
(a) Final maturity date (b) Issue price (c) Stated redemption (d) Weighted (e) Yield
price at maturity average maturity
21 June 1,2021 $1,385,285.18 N/A 4 years 433 %
Uses of Proceeds of Bond Issue (induding underwriters' discount)
22 Proceeds used for accrued interest 22 NA
23 Issue price of entire issue (enter amount from line 21, column (b)) 23 NA
24 Proceeds used for bond issuance costs (including underwriters' discount) . 24 NA
25 Proceeds used for credit enhancement . 25 NA
26 Proceeds allocated to reasonably required reserve or replacement fund . 26 NA
27 Proceeds used to currently refund prior issues 27 NA
28 Proceeds used to advance refund prior issues 28 NA
29 Total (add lines 24 through 28) 29 NA
30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here) 3 NA
Mri Description of Refunded Bonds. Complete this part only for refunding bonds.
31 Enter the remaining weighted average maturity of the bonds to be currently refunded. NA years
32 Enter the remaining weighted average maturity of the bonds to be advance refunded . NA years
33 Enter the last date on which the refunded bonds will be called (M1VI/DD/YYYY) NA
34 Enter the date(s) the refunded bonds were issued lI (mmtootrrrn NA
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 637735 Form 8038-G (Rev. 9-2011)

Form 8038-0 (Rev. 9-2011) Page 2
EZWA] Miscellaneous
35 Enterthe amount of the state volume cap allocated to the issue under section 141(b)(5) 35
36a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract
(GIC) (see instructions)
36a
b Enter the final maturity date of the G1C
C Enter the name of the GIC provider 11,-
37 Pooled financings: Enter the amount of the proceeds of this issue that are to be used to make loans
to other governmental units 37
38a If this issue is a loan made from the proceeds of another tax-exempt issue, check box I and enter the following information:
b Enter the date of the master pool obligation I.
Enter the E1N of the issuer of the master pool obligation
Enter the name of the issuer of the master pool oblioation 00.
39 If the issuer has designated the issue under section 265(b)(3)(8)(i)(111) (small issuer exception), check box 111
40 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box.
41a If the issuer has identified a hedge, check here J and enter the following information:
b Name of hedge provider
C Type of hedge 11.
d Term of hedge IP
42 If the issuer has superintegrated the hedge, check box .
43 If the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated
according to the requirements under the Code and Regulations (see instructions), check box
44 If the issuer has established written procedures to monitor the requirements of section 148, check box . . _
45a If some portion of the proceeds was used to reimburse expenditures, check here 110. 0 and enterthe amount
of reimbursement
Enter the date the official intent was adopted 0.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge
Signature and belief, they are true, correct, and complete.1 further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to
and pmcess this return, to the person that I have authorized above.
Consent
Signature of issuer's authorized representative Date Type or print name and title
Paid Print/Type preparer's name Preparer's signature Date ri if PTIN
Check
Preparer Josh Plunkett 5- - IT-2CC7 self-ampqred P01975745
Use Only Firm's name I Dell Financial Services Firm's FIN 74-2825828
Firm's address P. One Deli Way, Round Rock, TX 78682 Phone no. 512-221-0521
Form 8038-G (Rev. 9-2011)

Department of the Treasury
Instructions for Form 8038-G Internal Revenue Service
(Rev. September 2012)
(Use with the September 2011 revision of Form 8038-G.)
Information Return for Tax-Exempt Governmental Obligations
Section references are to the Internal Revenue submit copies of the trust indenture or Information Return for Tax Credit Bonds
Code unless otherwise noted. other bond documents. See Where To File and Specified Tax Credit Bonds.
next.
General Instructions Rounding to Whole Dollars
Where To File You may show amounts on this return as
Purpose of Form File Form 8038-6, and any attachments, whole dollars. To do so, drop amounts
Form 8038-6 is used by issuers of with the Department of the Treasury, less than 50 cents and increase amounts
tax-exempt governmental obligations to Internal Revenue Service Center, Ogden, from 50 cents through 99 cents to the next
provide the IRS with the information UT 84201. higher dollar.
required by section 149(e) and to monitor
the requirements of sections 141 through Private delivery services. You can use Questions on Filing Form
150. certain private delivery services 8038-6
designated by the IRS to meet the "timely
Who Must File mailing as timely filing/paying" rule for tax For specific questions on how to file Form
returns and payments. These private 8038-6 send an email to the IRS at
delivery services include only the TaxExempfBondQuestions@irs.gov
IF the issue price THEN, for tax-exempt following: and put "Form 8038-6 Question' in the
(line 21, column (b)) governmental subject line. In the email include a
obligations issued after • DHL Express (DHL): DHL Same Day
December 31, 1986, Service. description of your question, a return email
issuers must file... • Federal Express (FedEx): FeclEx address, the name of a contact person,
Priority Overnight, FedFx Standard and a telephone number.
$100.000 or more A separate Form 8038 -0
for each issue Overnight, FedEx 2Day, Fed Ex Definitions
International Priority, and FedEx
Less than 5103,000 Form 8038-GC, International First. Tax-exempt obligation. This is any
information Return for • United Parcel Service (UPS): UPS Next obligation, including a bond, installment
Small Tax-Exempt
Governmental Bond Day Air, UPS Next Day Air Saver, UPS purchase agreement, or financial lease, on
Issues, Leases, and 2nd Day Air, UPS 2nd Day Air ANL, UPS which the interest is excluded from income
Installment Sales Worldwide Express Plus, and UPS under section 103.
Worldwide Express. Tax-exempt governmental obligation.
For all build America bonds and The private delivery service can tell you A tax-exempt obligation that is not a
El recovery zone economic how to get written proof of the mailing private activity bond (see next) is a
development bonds use Form date. tax-exempt governmental obligation. This
8038-B, Information Return for guild includes a bond issued by a qualified
America Bonds and Recovery Zone Other Forms That May Be volunteer fire department under section
Economic Development Bonds. For tax Required 150(e).
credit bonds and specified tax credit
bonds use Form 8038-TC. information For rebating arbitrage (or paying a penalty Private activity bond. This includes an
Return for Tax Credit Bonds and Specified in lieu of arbitrage rebate) to the Federal obligation issued as part of an issue in
Tax Credit Bonds. government, use Form 8038-T, Arbitrage which:
Rebate, Yield Reduction and Penalty in • More than 10% of the proceeds are to
When To File Lieu of Arbitrage Rebate. be used for any private activity business
use, and
File Form 8038-G on or before the 15th For private activity bonds, use Form
• More than 10% of the payment of
day of the 2nd calendar month after the 8038, Information Return for Tax-Exempt
close of the calendar quarter in which the Private Activity Bond Issues. principal or interest of the issue is either
bond is issued. Form 8038-6 may not be (a) secured by an interest in property to be
filed before the issue date and must be For build America bonds (Direct Pay), used for a private business use (or
completed based on the facts as of the build America bonds (Tax Credit), and payments for such property) or (b) to be
issue date. recovery zone economic development derived from payments for property (or
bonds, complete Form 8038-B, borrowed money) used for a private
Late filing. An issuer may be granted an Information Return for Build America business use.
extension of time to file Form 8038-G Bonds and Recovery Zone Economic It also includes a bond, the proceeds of
under Section 3 of Rev. Proc. 2002-48, Development Bonds. which (a) are to be used directly or
2002-37 I.R.B. 531, if it is determined that indirectly to make or finance loans (other
the failure to file timely is not due to willful For qualified forestry conservation than loans described in section 141(c)(2))
neglect. Type or print at the top of the form bonds, new clean renewable energy to persons other than governmental units
"Request for Relief under section 3 of Rev. bonds, qualified energy conservation and (b) exceeds the lesser of 5% of the
Proc. 2002-48" and attach a letter bonds, qualified zone academy bonds, proceeds or $5 million.
explaining why Form 8038-6 was not qualified school construction bonds, clean
submitted to the IRS on time. Also indicate renewable energy bonds, and all other Issue price. The issue price of
whether the bond issue in question is qualified tax credit bonds (except build obligations is generally determined under
under examination by the IRS. Do not America bonds), file Form 8038-TC, Regulations section 1.148-1(b). Thus,
Aug 10,2012 Cat No. 637740

when issued for cash, the issue price is an irrevocable election to pay a penalty. communicate directly with the individual
the first price at which a substantial The penalty is equal to 1 112% of the entered on line 3a and consents to
amount of the obligations are sold to the amount of construction proceeds that do disclose the issuer's return information to
public. To determine the issue price of an not meet certain spending requirements. that individual, as necessary, to process
obligation issued for property, see See section 148(f)(4)(Q and the this return.
sections 1273 and 1274 and the related Instructions for Form 8038-T.
regulations. Lines 4 and 6. if you listed an individual
Pooled financing issue. This is an issue on line 3a to communicate with the IRS
issue. Generally, obligations are treated of tax-exempt bonds, the proceeds of and whom the IRS may contact about this
as part of the same issue if they are issued which are to be used to finance purpose return, enter the number and street (or
by the same issuer, on the same date, and investments representing conduit loans to P.O. box if mail is not delivered to street
in a single transaction, or a series of two or more conduit borrowers, unless address), city, town, or post office, state,
related transactions. However, obligations those conduit loans are to be used to and ZIP code of that person. Otherwise,
issued during the same calendar year (a) finance a single capital project. enter the issuer's number and street (or
under a loan agreement under which P.O. box if mail is not delivered to street
amounts are to be advanced periodically Specific Instructions address), city, town, or post office, state,
(a "draw-down loan") or (b) with a term not and ZIP code.
exceeding 270 days, may be treated as Part I—Reporting Authority
part of the same issue if the obligations Note- The address entered on lines 4 and
are equally and ratably secured under a Amended return. An issuer may file an 6 is the address the IRS will use for all
single indenture or loan agreement and amended return to change or add to the written communications regarding the
are issued under a common financing information reported on a previously filed processing of this return, including any
arrangement (for example, under the return for the same date of issue. If you notices.
same official statement periodically are filing to correct errors or change a
previously filed return, check the Line 5. This line is for IRS use only. Do
updated to reflect changing factual Amended Return box in the heading of the not make any entries in this box.
circumstances). Also, for obligations
issued under a draw-down loan that meet form. Line 7. The date of issue is generally the
the requirements of the preceding The amended return must provide all date on which the issuer physically
sentence, obligations issued during the information reported on the original exchanges the bonds that are part of the
different calendar years may be treated as return, in addition to the new or corrected issue for the underwriter's (or other
part of the same issue if all of the amounts information. Attach an explanation of the purchaser's) funds. For a lease or
to be advanced under the draw-down loan reason for the amended return and write installment sale, enter the date interest
are reasonably expected to be advanced across the top, "Amended Return starts to accrue in an IVINI/DEVYYYY
within 3 years of the date of issue of the Explanation." Failure to attach an format.
first obligation. Likewise, obligations (other explanation may result in a delay in
processing the form. Line 8. If there is no name of the issue,
than private activity bonds) issued under a please provide other identification of the
single agreement that is in the form of a Line 1. The issuer's name is the name of issue.
lease or installment sale may be treated the entity issuing the obligations, not the
as part of the same issue if all of the name of the entity receiving the benefit of Line 9. Enter the CUSIP (Committee on
property covered by that agreement is the financing. For a lease or installment Uniform Securities Identification
reasonably expected to be delivered sale, the issuer is the lessee or the Procedures) number of the bond with the
within 3 years of the date of issue of the purchaser. latest maturity. If the issue does not have a
first obligation. CUSIP number, write "None."
Line 2. An issuer that does not have an
Arbitrage rebate. Generally, interest on employer identification number (EIN) Line 10a. Enter the name and title of the
a state or local bond is not tax-exempt should apply for one on Form 55-4, officer or other employee of the issuer
unless the issuer of the bond rebates to Application for Employer Identification whom the IRS may call for more
the United States arbitrage profits earned Number. You can get this form on the IRS information. If the issuer wishes to
from investing proceeds of the bond in website at IRS.gov or by calling designate a person other than an officer or
higher yielding nonpurpose investments. 1-800-TAX-FORM (1-800-829-3676). You other employee of the issuer (including a
See section 148(f). may receive an EIN by telephone by legal representative or paid preparer)
whom the IRS may call for more
Construction issue. This is an issue of following the instructions for Form 55-4.
information about the return, enter the
tax-exempt bonds that meets both of the Line 3a. If the issuer wishes to authorize name, title, and telephone number of such
following conditions: a person other than an officer or other person on lines 3a and 3b.
1. At least 75% of the available employee of the issuer (including a legal
construction proceeds are to be used for representative or paid preparer) to Complete lines 70a and lob even
construction expenditures with respect to communicate with the IRS and whom the IMI if you complete lines 3a and 3b.
property to be owned by a governmental IRS may contact about this return
unit or a section 501(c)(3) organization, (including in writing or by telephone), enter Part H—Type of Issue
and the name of such person here_ The person
2. All the bonds that are part of the listed in line 3a must be an individual. Do Elections referred to in Part II are
issue are qualified 501(c)(3) bonds, bonds not enter the name and title of an officer or El made on the original bond
that are not private activity bonds, or other employee of the issuer here (use documents, not on this form.
private activity bonds issued to finance line 10a for that purpose). Identify the type of obligations issued by
property to be owned by a governmental entering the corresponding issue price
unit or a section 501(c)(3) organization. Note. By authorizing a person other than
an authorized officer or other employee of (see Issue price under Definitions earlier).
In lieu of rebating any arbitrage that the issuer to communicate with the IRS Attach a schedule listing names and EINs
may be owed to the United States, the and whom the IRS may contact about this of organizations that are to use proceeds
issuer of a construction issue may make return, the issuer authorizes the IRS to of these obligations, if different from those
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of the issuer, include a brief summary of than variable rate issues, carry the yield more than the amount that would cause
the use and indicate whether or not such Out to four decimal places (for example, the issue to be private activity bonds.
user is a governmental or 5.3125%). If the issue is a lease or
nongovernmental entity. installment sale, enter the effective rate of Line 36. If any portion of the gross
proceeds of the issue is or will be invested
Line 18. Enter a description of the issue interest being paid. in a guaranteed investment contract (GIC),
in the space provided. Part IV—Uses of Proceeds of as defined in Regulations section
Line 19. If the obligations are short-term Bond Issue 1.148-1(b), enter the amount of the gross
tax anticipation notes or warrants (TANs) For a lease or installment sale, write "N/A" proceeds so invested, as well as the final
or short-term revenue anticipation notes or maturity date of the GIC and the name of
in the space to the right of the title for Part the provider of such contract.
warrants (RANs), check box 19a. If the IV.
obligations are short-term bond Line 37. if the issue is a pooled financing
anticipation notes (BANs), issued with the Line 22. Enter the amount of proceeds issue (as defined under Pooled financing
expectation that they will be refunded with that will be used to pay interest from the issue in Definitions), enter the amount of
the proceeds of long-term bonds at some date the bonds are dated to the date of the proceeds used to make loans to other
future date, check box 19b. Do not check issue governmental units, the interest on which
both boxes. Line 24. Enter the amount of the is tax-exempt
Line 20. Check this box if property other proceeds that will be used to pay bond Line 38. tithe issue is a loan of proceeds
than cash is exchanged for the obligation, issuance costs, including fees for trustees from a pooled financing issue (as defined
for example, acquiring a police car, a fire and bond counsel. If no bond proceeds under Pooled financing issue in
truck, or telephone equipment through a will be used to pay bond issuance costs, Definitions), check the box and where
series of monthly payments. (This type of enter zero. Do not leave this line blank. asked for the date of issue, E1N, and name
obligation is sometimes referred to as a Line 25. Enter the amount of the of the issuer of the master pool obligation,
"municipal lease.") Also check this box if proceeds that will be used to pay fees for enter the date of issue, EIN, and name of
real property is directly acquired in credit enhancement that are taken into the issuer of the pooled financing issue.
exchange for an obligation to make account in determining the yield on the Line 40. Check this box lithe issue is a
periodic payments of interest and issue for purposes of section 148(h) (for construction issue and an irrevocable
principal. Do not checkthis box if the example, bond insurance premiums and
proceeds of the obligation are received in certain fees for letters of credit). election to pay a penalty in lieu of
the form of cash, even if the term "lease" is arbitrage rebate has been made on or
used in the title of the issue. Line 26. Enter the amount of proceeds before the date the bonds were issued.
that will be allocated to such a fund. The penalty is payable with a Form 8038-T
Part Ill—Description of for each 6-month period after the date the
Line 27. Enter the amount of the bonds are issued. Do not make any
Obligations proceeds that will be used to pay principal, payment of penalty in lieu of arbitrage
Line 21. For column (a), the final maturity interest, or call premium on any other rebate with this form. See Rev. Proc.
date is the last date the issuer must issue of bonds within 90 days of the date 92-22, 1992-1 C.B. 736 for rules regarding
redeem the entire issue. of issue. the "election document."
For column (b), see Issue price under Line 28. Enter the amount of the Line 41a. Check this box lithe issuer
Definitions earlier. proceeds that will be used to pay principal, has identified a hedge on its books and
For column (c), the stated redemption interest, or call premium on any other records according to Regulations sections
price at maturity of the entire issue is the issue of bonds after 90 days of the date of 1.148-4(h)(2)(viii) and 1.148-4(h)(5) that
sum of the stated redemption prices at issue, including proceeds that will be used permit an issuer of tax-exempt bonds to
maturity of each bond issued as part of the to fund an escrow account for this identify a hedge for it to be included in
issue. For a lease or installment sale, write purpose. yield calculations for computing arbitrage.
"N/A" in column (c). Part V—Description of Line 42. In determining lithe issuer has
For column (d), the weighted average Refunded Bonds super-integrated a hedge, apply the rules
maturity is the sum of the products of the Complete this part only if the bonds are to of Regulations section 1.148-4(h)(4). If the
issue price of each maturity and the be used to refund a prior issue of hedge is super-integrated, check the box.
number of years to maturity (determined
separately for each maturity and by taking tax-exempt bonds. For a lease or Line 43. If the issuer takes a "deliberate
into account mandatory redemptions), installment sale, write "N/A" in the space action" after the issue date that causes the
divided by the issue price of the entire to the right of the title for Part V. conditions of the private business tests or
issue (from line 21, column (b)). For a Lines 31 and 32. The remaining the private loan financing test to be met,
lease or installment sale, enter instead the weighted average maturity is determined then such issue is also an issue of private
total number of years the lease or without regard to the refunding. The activity bonds. Regulations section
installment sale will be outstanding. weighted average maturity is determined 1.141-2(d)(3) defines a deliberate action
For column (e), the yield, as defined in in the same manner as on line 21, column as any action taken by the issuer that is
(d). within its control regardless of whether
section 148(h), is the discount rate that, there is intent to violate such tests.
when used to compute the present value Line 34. If more than a single issue of Regulations section 1.141-12 explains the
of all payments of principal and interest to bonds will be refunded, enter the date of conditions to taking remedial action that
be paid on the obligation, produces an issue of each issue. Enter the date in an prevent an action that causes an issue to
amount equal to the purchase price, MWDD/YYYY format. meet the private business tests or private
including accrued interest See loan financing test from being treated as a
Regulations section 1.148-4 for specific Part VI—Miscellaneous deliberate action. Check the box if the
rules to compute the yield on an issue. If Line 35. An allocation of volume cap is issuer has established written procedures
the issue is a variable rate issue, write required if the nonqualified amount for the to ensure timely remedial action for all
"VR" as the yield of the issue. For other issue is more than $15 million but is not nonqualified bonds according to
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Regulations section 1.141-12 or other Note. If the issuer in Part 1, lines 3a and You are not required to provide the
remedial actions authorized by the 3b authorizes the IRS to communicate information requested on a form that is
Commissioner under Regulations section (including in writing and by telephone) with subject to the Paperwork Reduction Act
1.141-12(h). a person other than an officer or other unless the form displays a valid OMB
employee of the issuer, by signing this control number. Books or records relating
Line 44. Check the box if the issuer has form, the issuer's authorized to a form or its instructions must be
established written procedures to monitor representative consents to the disclosure retained as long as their contents may
compliance with the arbitrage, yield of the issuer's return information, as become material in the administration of
restriction, and rebate requirements of
necessary to process this return, to such any Internal Revenue law. Generally, tax
section 148. person. returns and return information are
Line 45a. Check the box if some part of confidential, as required by section 6103.
the proceeds was used to reimburse Paid Preparer
expenditures. Figure and then enter the If an authorized officer of the issuer filled in The time needed to complete and file
amount of proceeds that are used to this return, the paid preparer's space this form varies depending on individual
reimburse the issuer for amounts paid for should remain blank Anyone who circumstances. The estimated average
a qualified purpose prior to the issuance of prepares the return but does not charge time is:
the bonds. See Regulations section the organization should not sign the
1.150-2. return. Certain others who prepare the Learning about the law or 2 hr., 41 min.
return should not sign. For example, a the form
Line 456. An issuer must adopt an official regular, full-time employee of the issuer, Preparing, copying, 3 hr., 3 min.
intent to reimburse itself for preissuance such as a clerk, secretary, etc., should not assembling, and sending
expenditures within 60 days after payment sign. the form to the IRS
of the original expenditure unless
excepted by Regulations section Generally, anyone who is paid to If you have comments concerning the
1.150-2(1). Enter the date the official intent prepare a return must sign it and fill in the accuracy of these time estimates or
was adopted. See Regulations section other blanks in the Paid Preparer Use Only suggestions for making this form simpler,
1.150-2(e) for more information about area of the return. we would be happy to hear from you. You
official intent. can write to the Internal Revenue Service,
The paid preparer must Tax Products Coordinating Committee,
Signature and Consent • Sign the return in the space provided for SE:W:CAR:MP:T:M:S, 1111 Constitution
An authorized representative of the issuer the prepares signature (a facsimile Ave. NW, IR-6526, Washington, DC
must sign Form 8038-6 and any signature is acceptable), 20224. Do not send the form to this office.
applicable certification. Also print the • Enter the preparer information, and Instead, see Where To File.
name and title of the person signing Form • Give a copy of the return to the issuer.
8038-6. The authorized representative of
the issuer signing this form must have the Paperwork Reduction Act Notice. We
authority to consent to the disdosure of ask for the information on this form to carry
the issuer's return information, as out the Internal Revenue laws of the
necessary to process this return, to the United States. You are required to give us
person(s) that have been designated in the information. We need it to ensure that
Form 8038-6. you are complying with these laws.
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