icate (upon surrender and cancellation thereof) or in lieu of and in substitution for such certificate. If such substituted certificate represents a Rated Note, such Rated Note shall bear interest from the date to which interest has been paid on the applicable Class of Rated Notes. In case of any destroyed.

n setting interest for that subsequent Interest Period and the assumed rate. Sale and Retirement of the Rated Notes. In general, a U.S. holder of a Rated Note will have a basis in such Rated Note equal to the cost of such Rated Note to such holder, increased by any amount includible in income by such hold

held such Rated Note for more than one year at the time of disposition. In certain circumstances. U.S. holders that are individuals may be entitled to preferential treat

icate (upon surrender and cancellation thereof) or in lieu of and in substitution for such certificate. If such substituted certificate represents a Rated Note, such Rated Note shall bear interest from the date to which interest has been paid on the applicable Class of Rated Notes. In case of any destroyed.

held such Rated Note for more than one year at the time of disposition. In certain circumstances. U.S. holders that are individuals may be entitled to preferential treat