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Exhibit B <br /> Market Agent <br /> Agreement <br /> CHANGE IN STATUTORY CORPORATE TAX RATE <br /> Santa Ana Financing Authority <br /> Police Administration and Holding Facility <br /> Lease Revenue Bonds, Series 1994A <br /> Auction Rate Securities <br /> Inverse Rate Securities <br /> Pursuant to Section 5 of the Market Agent Agreement, please be advised that the <br /> Statutory Corporate Tax Rate for all Auctions commencing after has been <br /> changed. The new Statutory Corporate Tax Rate commencing on shall be <br /> %. <br /> SMITH BARNEY SHEARSON INC., <br /> as Market Agent <br /> By: <br /> Name: <br /> Its: <br /> LAI-69758.1 B-1 <br />