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December 24, 2009

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Melissa - I think your basic analysis of the financing is right (I haven't looked at those documents, at least not since I was tangentially working on stuff related to T.I.). But I would note that while the risk is low at the outset, and the payoff uncertain, these TIF (tax increment financing) style deals have garnered their share of criticism, for at least two reasons. 1) The municipality often guarantees those bonds and can be on the hook if the project does not generate the expected tax revenue. 2) Sometimes they become really sweet deals for the businesses inside the affected district - because essentially the taxes generated go directly into those districts' infrastructure and improvements, instead of being filtered and apportioned out to needy municipal services and functions that would normally get a piece of the tax revenue.

We'll have to see with T.I. Lennar is Lennar. WMS did an amazing job with the Ferry Building and the Flood Building, but T.I. is a different breed from anything on the SF mainland.

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