1. MIDA Bond Hospice of Red River Valley

fees and charges of the Trustee, fees and disbursements of financial advisors and other consultants and professionals, fees and charges for preparation, execution, transportation and safekeeping of the Bonds, costs and expenses of accountants, and any other cost, charge or fee in connection with the original issuance of the Bonds which are treated as "issuance costs" within the meaning of Section 147(g) of the Code. "Costs of Issuance Fund" means the fund created by Section 5.3 of the Indenture. "Counsel" means an attorney designated by or acceptable to the Trustee duly admitted to practice before the highest court of any state; an attorney for the Corporation or Issuer may be eligible for appointment as Counsel. "Determination of Taxability" means the issuance of a statutory notice of deficiency by the Internal Revenue Service, or a final decision of a court of competent jurisdiction which holds in effect that the interest payable on any Bond is includable in the gross income of a Holder under Section 103(a) of the Code, after the period, if any, for contest or appeal of such action, ruling, or decision has expired without any such contest or appeal having been properly instituted. "Determination of Taxability" does not mean orinclude among other things, the inclusion of interest on the Bonds for purposes of computing alterative minimum taxes imposed upon individuals and corporations pursuant to the Code, nor does it mean the branch profits tax imposed pursuant to Section 884 of the Code, nor the inclusion of interest as passive investment income for subchapter S corporations under Section 1375 of the Code. "Equipment" means all the equipment, fixtures, improvements, and personal property now or hereafter attached to, located in or necessary to the use of the Facilities as well as renewals, replacements, additions, and substitutions thereof, but excluding therefrom the personal property of any tenant of the Facilities. "Event of Default" means any ofthe events described as such in Section 9.01 hereof. "Facilities" means the Project, the Land, the Equipment and any Improvements located on the Land and owned by the Corporation. "Fiscal Year" means January 1 through December 31 of each year, or any other period which constitutes the Corporation's fiscal year from time to time. "Governmental Obligations" means direct general obligations of, or obligations the timely payment of the principal of and interest on which is unconditionally guaranteed by, the United States of America. "Improvements" means any additions, enlargements, improvements, extensions or alterations to the Facilities as they then exist, and any fixtures, structures or other facilities acquired, constructed or operated by the Corporation and located on the Land. 1-3