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7.2. EDSR 02-16-2021 City of Elk = Request for Action Diver To Item Number Economic Development Authori 7.2 Agenda Section Meeting Date Prepared by General Business February 16, 2021 Colleen Eddy, Economic Development Director Item Description Reviewed by Sportech LLC Tax Abatement Application Cal Portner, City Administrator Reviewed by Action Requested Recommend,by motion,the City Council provide Tax Abatement Assistance for Sportech LLC. Background/Discussion The Joint Finance Committee reviewed and recommended the EDA approve Sportech LLC application for Property Tax Abatement financing. Sportech LLC applied for financial assistance to fund a portion of the construction costs for a 91,050sf building expansion located at 10752 168"' Circle. Sherburne County will consider a similar request on February 16, 2021. The project is expected to retain the existing 323 employees and require a minimum of 85 new FTEs within three years of completion. The average wage of new jobs is projected to be $18.20/hr ($23.04 with benefits) which meets the city business subsidy policy provisions. The original building has 14 years of abatement remaining. The proposal is to amend the original abatement agreement to include the expansion. The county assessor estimates the expansion's taxable value at$2,825,000 accounting for a city tax share for the remaining 14 years of approximately$362,880. The city's tax abatement and business subsidy policy objectives are met with the proposed level of assistance. Financial Impact The owner,Meritex,proposes an$2,825,000 million project funded through private funds, owner cash equity and city/county tax abatement of$769,875 for up to 14 years with no more than $362,880 from the city. Mission/Policy/Goal The purpose of the tax abatement assistance is to provide financial and technical assistance for the creation and retention of new employment to an existing business located in the community. Attachments ■ Financial Analysis ■ Executed Tax Abatement Application ■ Meritex Lease Agreement ■ Second Amendment to Sportech Lease ■ 2021 B2 Expansion ■ Sportech Expansion Proposal The Elk River Vision A Y�elcoming community nvith revolutionary and spirited resourcefulness, exceptional P U W E H E o s r service, and community engagement that encourages and inspires prosperity ,g /` UR Memo – Draft for Review To: Members of the Economic Development Authority Cal Portner, City Administrator Colleen Eddy, Economic Development Specialist From: Mikaela Huot, Director Date: February 11, 2021 Subject: Financial Analysis and Review related to Application for Tax Abatement Assistance for Sportech business expansion Background The City of Elk River received an application from Sportech LLC, the applicant, for financial assistance through tax abatement to assist with financing a portion of the construction costs related to the 91,050 square foot expansion to the existing building located at 10752 168th Circle in the City of Elk River for continued business growth and expansion of existing company operations. In 2015, they purchased 14 acres from the City and built a 105,000 square foot facility and moved into it in early 2016 (removing previous Building 2), bringing their total square footage of buildings in the City to 201,000 sq. ft. The City approved tax abatement assistance related to the original project acquisition and construction and 14 years remain on the original abatement. The building was purchased by Meritex, a private real estate investment and management company in May 2016 and Sportech (the business leasing the building) was purchased by Off Road Acquisition Co., LLC (becoming a wholly owned subsidiary) in December of 2019. The expansion project is expected to retain the existing 323 company employees and create a minimum of 85 new FTE employees within 3 years of project completion. The new expansion alone would retain 171 employees (132 FTE), plus the additional 85 full-time employees. The average base wage of the Building 2 employees is $17.92/hr (excluding benefits) and $22.76 (including benefits). Average wage of jobs to be created at the expanded site is $18.20/hr, (excluding benefits) and $23.04 (including benefits) and would meet the City’s business subsidy policy provisions. Baker Tilly has been retained by the City to review the application for financial assistance. The purpose of this memorandum is to provide a summary of Baker Tilly’s review of the development project costs and sources of funds, and supporting financial information as provided by the applicant to assist the City with making a determination if the project as proposed meets the merits of the City’s tax abatement policy and verification of the need for the requested tax abatement assistance. When reviewing requests for financial assistance it is important to understand how the level of financial assistance would impact the ability of the project to proceed as proposed and maximize new value created on the current project site. The level of requested tax abatement assistance would trigger the City’s business subsidy policy and thereby require certain job and wage goals related to the project and public assistance. Without public assistance, the applicant would not be subject to the same requirements. Applicant Request for Assistance The applicant’s application for financial assistance includes an approximate $8.38 million project that would be funded by Meritex (the owner) through private funds and owner cash equity. The applicant has requested $769,875 in tax abatement assistance from both the City and County to provide annual cash flow assistance following the expansion construction for up to 15 years. The City’s share of tax abatement as requested over 15 years is approximately $388,800 and would constitute as a business subsidy due to the proposed amount. The process for considering a business subsidy includes holding of a public hearing, similar to the tax abatement process. The maximum amount available based on 14 years of the remaining eligible term of the abatement is estimated to be $362,880, as further described within the memo. The sources and uses of funds for the business expansion as outlined in the application for tax abatement assistance is illustrated in the table below. Sources Amount Uses Amount First Mortgage $0 Acquisition $0 Other Private Funds (Meritex - owner) $5,963,775 Site Development $353,000 Owner Cash Equity $2,425,000 Construction $5,503,775 Machinery & Equipment $2,425,000 Legal/Professional Fees $107,000 Contingencies $100,000 Total $8,388,775 Total $8,388,775 Qualifications Pursuant to the Section V of the City’s tax abatement policy, all tax abatement projects considered by the City must meet each of the following qualifications: a. The project shall meet one of the objectives set forth in Section III b. The use of tax abatement will be limited to • Industrial development, expansion, redevelopment, or rehabilitation or • Commercial redevelopment or rehabilitation, or • Research and development facilities that satisfy Business Park zoning requirements, or • Office facilities with a minimum new construction of 25,000 square feet, or c. The developer shall demonstrate that the project is not financially feasible but-for the use of tax abatement. d. The city will consider the use of Tax Abatement assistance for projects that may not meet the but-for and job creation criteria, but rather would be considered as a “location incentive”. These projects may result in other public benefits such as a significant tax base increase, the creation of higher paying jobs (at least twice the minimum hourly rate stated in the city’s Business Subsidy Policy), and is likely to assist in the marketing and attraction of additional desired developments. Section III of the policy outlines the following objectives for the use of tax abatement: • To retain local jobs and/or increase the number and diversity of jobs that offer stable employment and /or attractive wages and benefits as defined in the City’s Business Subsidy policy • To enhance and diversify the City of Elk River’s economic base • To encourage additional unsubsidized private development in the area, either directly or indirectly through “spin off” development • To facilitate the development process and to achieve development on sites which would not be developed without Tax abatement assistance • To remove blight and/or encourage redevelopment of commercial and industrial areas in the City that result in high quality redevelopment and private reinvestment • To offset increased costs of redevelopment (i.e. contaminated site clean-up) over and above the costs normally incurred in development • To create opportunities for affordable housing • To contribute to the implementation of other public policies, as adopted by the city from time to time, such as promotion of quality urban or architectural design, energy conservation, and decreasing capital and/or operating costs of local government • To significantly increase the City of Elk River’s tax base Any political subdivision, including statutory cities, home rule charter cities, towns, counties, and school districts, is authorized to abate property taxes on selected parcels or defer the payments of the taxes and abate the interest and penalty that otherwise would apply, if: • The benefits gained equal or exceed the cost to the political subdivision or the abatement phases in a property tax increase, and • The abatement is in the public interest because it will: − increases or preserves the tax base; − provides employment opportunities; − provides or helps acquire or construct public facilities; − helps redevelop or renew blighted areas; − helps provide access to services; − finances or provides for public infrastructure; − phase in a property tax increase on the parcel resulting from an increase of 50% or more in one year on the estimated market value of the parcel, other than an increase due to improvement of the parcel; or − stabilize the tax base through equalization of property tax revenues for a specified time period with respect to a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100. Cities, counties, and school districts as combined jurisdictions may grant an abatement for no longer than 15 years (8 year maximum if no initial duration is specified), or for no longer than 20 years if two or fewer jurisdictions participate. No back-to-back abatements. Eight years must pass before a new abatement can be applied. In any given year, the total amount of property taxes abated by a political subdivision for all parcels may not exceed the greater of (1) 10% of the net tax capacity of the political subdivision for the taxes payable year to which the abatement applies, or (2) $200,000. Property in a tax increment financing district is not eligible for abatement. Project Financing There are generally two ways in which assistance can be provided for most projects, either upfront or on a pay- as-you-go basis. With upfront financing, the City would finance a portion of the applicant’s initial project costs through the issuance of bonds or as an internal loan. Future revenues would be collected by the City and used to pay debt service on the bonds or repayment of the internal loan. With pay-as-you-go financing, the applicant would finance all project costs upfront and would be reimbursed over time for a portion of those costs as revenues are available. Pay-as-you-go-financing is generally more acceptable than upfront financing for the City because it shifts the risk for repayment to the applicant. If revenues are less than originally projected, the applicant receives less and therefore bears the risk of not being reimbursed the full amount of their financing. However, in some cases pay as you go financing may not be financially feasible. With bonds, the City would still need to make debt service payments and would have to use other sources to fill any shortfall of revenues. With internal financing, the City reimburses the loan with future revenue collections and may risk not repaying itself in full if revenues are not sufficient. The project financing would be pay-as-you-go for reimbursement of certain costs. Tax Abatement Revenue Assumptions The County Assessor provided a taxable value estimate for the project. To estimate the amount of available revenues generated by the proposed project, certain assumptions were made based on the value of the project, construction schedule, and anticipated financing terms. • Total existing value o Parcel ID: 75-828-0205 o Base value as of Jan. 1, 2020  Existing building value of $5,384,800  Original net tax capacity (ONTC) of $106,946 o Assuming classification as commercial-industrial (C-I)  C-I classification rate is 1.5% first $150,000 value and 2% value above $150,000 • Estimated total market value upon completion o 91,050 square foot facility  $31 per square foot (approximate)  $2,825,000 • Incremental value based on difference between existing and new land/building value • Construction commences and is completed in 2021 o Project values 100% complete for assess 2022 and taxes payable 2023 • First abatement collection in 2023 • Final year collection in 2036 • Original term of abatement o Approved term from 2015 was 15 years (2017-2031) • Maximum term of abatement o 15 years if all three taxing entities participate or o 20 years if one taxing entity declines participation or 90 days pass from initial participation request o Total revised abatement term would be 2017-2036  To include both original and updated abatements and  With written denial of participation from the School District • 0% annual market value inflator Tax Abatement Revenue Estimates Tax Abatement Revenue Projections Annual Market Value Inflator 0% City Share Total Estimated Annual Revenue Full Buildout $25,920 County Share Total Estimated Annual Revenue Full Buildout $26,584 School Share Total Estimated Annual Revenue Full Buildout $0 Total Gross Revenues $52,504 Estimated City Share (14 Years) $362,880 Estimated County Share (12 Years) $312,300 Estimated School District Share Total over Remaining Number of Years $675,180 The City and County approved a tax abatement for the original building construction for Sportech in 2015. The City approved a 15-year term and the County approved a 12-year term. Due to location of the building expansion on the same property and within the existing tax abatement, the maximum level of assistance that could be provided must fit within the remaining term of tax abatement (up to 20 years total). The first year of abatement was 2017 and the final year with a full 2-year term would be 2036. Based on current assumptions for construction of the expansion, the maximum number of years for the City share of tax abatement assistance would be 14 years (2023-2036). Applicant Pro forma Analysis including But-For In approving an abatement project, the Elk River EDA and City Council have requested that a finding be made that the proposed project would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. The City’s tax abatement policy outlines the considerations for which tax abatement may be considered as a financing tool. The policy also includes a provision for which the but-for test need not be met if the assistance for a project is considered more as a “location incentive”. Public benefits may include significant tax base increase, the creation of higher paying jobs (at least twice the minimum hourly rate stated in the city’s Business Subsidy Policy), and is likely to assist in the marketing and attraction of additional desired developments. The applicant has provided minimum expected job creation (85 new FTE) and wage goals (average $23.04 with benefits) based on completion of the business expansion. Without financial assistance, it will not be committed or required to meet those job and wage goals. Financial assistance from the City allows for additional revenues to provide sufficient project cash flow and market returns to investors that will achieve project feasibility and facilitate the targeted job creation and wage goals. The applicant has stated the assistance will offset a portion of the costs associated with construction of the building expansion, acquiring the machinery and equipment, related costs and hiring the new employees. In addition, the current estimated project costs are in excess of the estimated future value of the building upon development as provided by the County. Based on this analysis, the EDA and City could be justified in determining that the project meets the “but for” test and would not proceed without assistance. As stated tax abatement does not statutorily require a “but for” analysis to determine if the project would proceed without assistance and the City’s tax abatement policy provides considerations for when the but-for test may not be entirely met. Conclusion The applicant has requested financial assistance through tax abatement from the City of Elk River for financing a portion of the costs associated with constructing an approximate 91,050 square foot building expansion to the existing building. The taxable value for the expansion is estimated to be $2.825 million and total project investment is close to $8.38 million. Tax abatement revenues would provide additional cash flow for the project to allow fulfilment of increased employment goals and requirements and meet growth expectations and future potential business growth and development. According to the City’s tax abatement policy, the City may consider the use of tax abatement assistance for projects that may not meet the traditional “but-for” and/or job creation criteria, but rather would be considered as a “location incentive”. These projects may result in other public benefits such as a significant tax base increase, the creation of higher paying jobs (at least twice the minimum hourly rate stated in the city’s Business Subsidy Policy), and is likely to assist in the marketing and attraction of additional desired developments. For this proposed project, the applicant is proposing to retain over 323 employees between both company locations, and create an additional minimum 85 employees with average wages of $23.04. Without tax abatement assistance from the City, the company will not be required to create the jobs or meet any provisions of the City’s business subsidy policy. The applicant is also requesting tax abatement assistance from the County for the same period (15 years). The County’s policy for assistance supports 12 years of financial assistance through tax abatement. Tax abatement is a tool that can assist with covering a portion of the additional eligible costs associated with the project. Since terms of the assistance include pay-as-you-go as reimbursement for certain costs, the applicant will be responsible for obtaining all upfront funding sources and using cash flow from the project and any tax abatement assistance to repay obligations. Total estimated tax abatement revenues that could be available from the City’s share of taxes for this project for the remaining 14 years within the abatement area are approximately $362,880 for the years 2023-2036. Aligning the level of assistance to the availability of projected revenues provides a method of financing a portion of the project costs and allow the public participation for the project to remain at a reasonable level, while meeting the City’s tax abatement and business subsidy policy objectives. Without tax abatement assistance, the project may not adhere to the job and wage goal requirements. Thank you for the opportunity to be of assistance to the City of Elk River. Please contact me at 651.368.2533 or Mikaela.Huot@bakertily.com with any questions or comments. Projected Tax Abatement Report City of Elk River, Minnesota Proposed Tax Abatement Assistance Sportech Business Expansion Draft Abatement Revenues: 91,050 new building construction Less:45.88%46.08% Non-Retained Times:Estimated Maximum Maximum Maximum P.V. Annual Total Total Abated Captured Tax Annual Tax Tax Tax Estimated Annual Period Market Net Tax Net Tax Net Tax Capacity Property Abatement Abatement Abatement Project Abate To Ending Value (1)Capacity (2)Capacity (3)Capacity Rate (4)Taxes City *County *School *Abatement 02/01/21 (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)2.25% 12/31/21 12/31/22 0 0 0 0 128.860%0 0 0 0 0 0 12/31/23 8,209,800 163,446 106,946 56,500 128.860%72,806 25,920 26,035 0 51,955 48,962 12/31/24 8,294,550 165,141 106,946 58,195 128.860%74,990 26,698 26,816 0 53,514 49,321 12/31/25 8,381,843 166,887 106,946 59,941 128.860%77,240 27,499 27,621 0 55,119 49,683 12/31/26 8,471,754 168,685 106,946 61,739 128.860%79,557 28,323 28,449 0 56,773 50,047 12/31/27 8,564,362 170,537 106,946 63,591 128.860%81,944 29,173 29,303 0 58,476 50,414 12/31/28 8,659,749 172,445 106,946 65,499 128.860%84,402 30,048 30,182 0 60,230 50,784 12/31/29 8,757,998 174,410 106,946 67,464 128.860%86,934 30,950 31,087 0 62,037 51,157 12/31/30 8,859,194 176,434 106,946 69,488 128.860%89,542 31,878 32,020 0 63,898 51,532 12/31/31 8,963,425 178,519 106,946 71,573 128.860%92,228 32,835 32,980 0 65,815 51,910 12/31/32 9,070,784 180,666 106,946 73,720 128.860%94,995 33,820 33,970 0 67,789 52,291 12/31/33 9,181,364 182,877 106,946 75,931 128.860%97,845 34,834 34,989 0 69,823 52,674 12/31/34 9,295,261 185,155 106,946 78,209 128.860%100,780 35,879 36,039 0 71,918 53,061 12/31/35 9,412,575 187,501 106,946 80,555 128.860%103,804 36,956 0 0 36,956 26,666 12/31/36 9,533,408 189,918 106,946 82,972 128.860%106,918 38,064 0 0 38,064 26,861 12/31/37 9,657,866 192,407 192,407 0 128.860%0 0 0 0 0 0 $1,243,985 $442,878 $369,489 $0 $812,367 $665,363 (1) Total estimated market value based on preliminary value estimate following review by County Assessor very preliminary and subject to further review. Includes 3% annual market value inflator (2) Total net tax capacity based on commercial-industrial class rate of 1.5% first $150,000 value and 2% value above $150,000 (3) Original net tax capacity based on existing land value (4) Total local tax capacity rate for taxes payable 2020 * subject to individual Board approvals. Maximum 20 year term requires denial of participation from other taxing entity (or 90 days passing from original request) SECOND AMENDMENT TO LEASE This Second Amendment to Lease (this “Amendment”) is made and entered into as of _____________________, 2021, by and between Meritex Elk River, LLC, a Delaware limited liability company (“Landlord”), and Sportech, LLC, a Minnesota limited liability company (“Tenant”). Background A. Landlord and Tenant are the current lessor and lessee, respectively, under that certain Lease dated April 8, 2016, as amended by that certain First Amendment to Lease dated May 26, 2020 (as amended, the “Lease”), pursuant to which Tenant presently leases from Landlord a parcel of land improved with an approximately 105,000 square foot building (the “Original Building”) located at 10752 168th Circle NW, Elk River, Minnesota, as more fully described in the Lease (the “Premises”). B. Tenant desires to expand the Original Building on the Premises by approximately 91,050 square feet as generally depicted on Exhibit A (the “Building Addition”), and accordingly Landlord and Tenant desire to amend the Lease as provided in this Agreement. For valuable consideration, the receipt and sufficiency of which are acknowledged, Landlord and Tenant agree the Lease is amended as follows, effective immediately: 1. Defined Terms. All words and phrases with their initial letters capitalized will have the meaning ascribed to such words and phrases as provided in the Lease. 2. Building Addition. Landlord shall complete the Building Addition Work (as defined in Exhibit B) in accordance with Exhibit B attached hereto. Effective as of the Completion Date (as defined in Exhibit B), the Lease is amended to provide that the Building shall mean the Original Building together with the Building Addition. 3. Term. The Term of the Lease is hereby extended to expire on the last day of the calendar month occurring one hundred and forty-four (144) months following the later of (a) October 1, 2021 or (b) the Completion Date (the “Building Addition Commencement Date”). The Expiration Date under the Lease is amended to be the last day of the calendar month occurring one hundred and forty-four (144) months following the Building Addition Commencement Date. Promptly following the Building Addition Commencement Date, upon request of Landlord, Tenant shall execute a reasonable memorandum memorializing the Building Addition Commencement Date, the Expiration Date, the total rentable square footage of the Building, and the dates for payment of Monthly Rent set forth in the rent table in Section 5 below. 4. Termination of Options to Extend. Article 25 of the Lease is hereby deleted and rendered void and of no further force or effect. Accordingly, Tenant has no rights to renew or extend the Term. 5. Rent. Tenant shall continue to pay all Monthly Rent and Additional Rent as provided in the Lease through the day prior to the Building Addition Commencement Date. On and following the Building Addition Commencement Date, the Monthly Rent for the Premises shall be as follows: 2 Months of Term Rentable Square Footage of Building Annual Rent Per Square Foot Annual Rent Monthly Rent From (measured from Building Addition Commencement Date) Through (months following Building Addition Commencement Date) Building Addition Commencement Date 12 196,050 $5.75 $1,127,287.50 $93,940.63 13 24 196,050 $5.87 $1,150,813.50 $95,901.13 25 36 196,050 $5.98 $1,172,379.00 $97,698.25 37 48 196,050 $6.10 $1,195,905.00 $99,658.75 49 60 196,050 $6.22 $1,219,431.00 $101,619.25 61 72 196,050 $6.35 $1,244,917.50 $103,743.13 73 84 196,050 $6.48 $1,270,404.00 $105,867.00 85 96 196,050 $6.60 $1,293,930.00 $107,827.50 97 108 196,050 $6.74 $1,321,377.00 $110,114.75 109 120 196,050 $6.87 $1,346,863.50 $112,238.63 121 132 196,050 $7.01 $1,374,310.50 $114,525.88 133 144 196,050 $7.15 $1,401,757.50 $116,813.13 6. Taxes; Insurance. For avoidance of doubt, during the Term, Tenant shall be responsible for the payment of any additional assessments and increases in Taxes resulting from the Building Addition. Further, from and after the Building Addition Commencement Date, Tenant shall ensure that all insurance required under Article 6 of the Lease and that is maintained by Tenant (rather than Landlord) shall reflect the Building as so expanded, including the increased full replacement cost thereof. As of the date of this Amendment, Landlord and Tenant acknowledge that Landlord is maintaining the insurance under Section 6.1(a) of the Lease, and that pursuant to Section 6.6 of the Lease, Tenant is required to reimburse Landlord for the cost thereof, including any increase as a result of the Building Addition. 7. Security Deposit. [To be determined] 8. Repairs to Building and Premises. Section 8.1 of the Original Lease is hereby amended and restated as follows: “Subject to the limitations of Articles 12 and 13 hereof, Tenant shall, at its sole cost and expense throughout the Term, (a) take good care of the Premises (including any improvements now existing, the Building Addition and those constructed in the future on the Land), (b) keep the same in order and condition consistent with the standards for buildings of comparable type, quality, age and size in the City, and (c) make and perform all maintenance thereof and all necessary or appropriate repairs thereto, interior and exterior, structural and nonstructural (including, without limitation, to the foundations, HVAC and other systems, the roof and other structural components of the Building), ordinary and extraordinary, foreseen and unforeseen, of every nature, kind and description. All of the items referred to in the preceding sentence are herein referred to as 3 “Repairs” and when used in this Article, “Repairs” shall include all necessary and appropriate replacements, resurfacing, renewals, alterations, additions and betterments, whether capital improvements or otherwise, using new materials therefor, but Tenant shall not be required to make any Repair which would be in excess of those which a reasonable and prudent owner would make under the circumstances, in light of investments made in and construction of the Building Addition and the care and maintenance of buildings of comparable type, quality, age and size in the City. All Repairs made by Tenant shall be, to the extent reasonably possible, at least equal in quality to the original work performed in constructing the Building and/or the Building Addition, as the case may be. In the event of any Repairs, Tenant shall first provide Landlord with notice and with drawings sufficient for Landlord to review and approve the proposed Repairs, which approval shall not be unreasonably withheld or delayed; provided, however, no approval by Landlord is required for routine and ordinary Repairs and maintenance the cost of which is $100,000 or less, for which plans are not customarily prepared, which is not structural in nature and which is not visible from the exterior of the Premises. Further, no prior approval of Landlord is required for any emergency Repairs (but telephonic or email notice to Landlord’s Regional Manager shall be made as soon as is practical). For all Repairs and all changes and alterations under Article 18, following substantial completion and upon request of Landlord, (i) Tenant, at Tenant’s cost, shall ensure that all available warranties are partially assigned to Landlord, (ii) Tenant must provide Landlord with full and final lien waivers from all contractors and material suppliers, and (iii) Landlord may inspect the Repair, alteration or change to ensure it was made consistent with this Lease (and may also do so during construction and execution of the Repair, change or alteration). All Repairs made by Tenant shall be made in accordance with all Applicable Laws.” 9. Condemnation/Casualty a. Notwithstanding anything in the Lease to the contrary, in the event of a Substantial Casualty or Substantial Taking affecting the Original Building prior to the Building Addition Commencement Date, Tenant shall be required to cause the Restoration of the Premises in accordance with Sections 12.2(b)(ii) and 13.2(b)(ii), respectively, to the condition required under the Lease, as modified by the Final Plans described in Exhibit B to accommodate the Building Addition Work. b. In the event of casualty or condemnation affecting the Building Addition prior to the Building Addition Commencement Date, Landlord shall cause the Building Addition to be restored and substantially completed pursuant to the Final Plans and in accordance with Exhibit B. The amount of any insurance deductible in connection with such Restoration shall be paid from the Tenant Allowance or from the Over- Allowance Amount, and to the extent the cost of such Restoration exceeds available insurance proceeds, Tenant shall pay such amount to Landlord within ten (10) days of written demand therefor. c. Section (a)(ii) of Exhibit E to the Lease is hereby amended and restated as follows: “(ii) all amounts paid by, incurred by or owing to Landlord in connection with the construction of the Building Addition pursuant to the Second Amendment to Lease, including, without limitation, the Tenant Allowance;” 10. Changes and Alterations. Section 18.1(d) of the Lease is hereby amended and restated as follows: 4 “For any change or alteration costing less than $100,000, for which plans are not customarily prepared, which is not structural in nature and which is not visible from the exterior of the Premises, Landlord and Mortgagee approval is not required, but Tenant will provide Landlord notice of such change or alteration.” 11. Option to Expand. The Building Addition is in lieu of constructing the Expansion pursuant to Article 26 of the Lease. Accordingly, Article 26 of the Lease is hereby deleted and rendered void and of no further force or effect. 12. Miscellaneous. This Amendment may be executed in multiple counterparts, each of which shall be effective upon delivery. This Amendment may be transmitted by electronic mail in portable document format ("pdf") and signatures appearing on electronic mail instruments shall be treated as original signatures. In the event of any conflict between the Lease and this Amendment, the terms of this Amendment shall control. Except as expressly amended, supplemented or modified by this Amendment, the Lease shall continue in full force and effect. LANDLORD: TENANT: MERITEX ELK RIVER, LLC SPORTECH, LLC By: ______________________________ By: _______________________________ Name: Arvid A. Povilaitis Its: Chief Operating Officer Name: _____________________________ Its: _______________________________ EXHIBIT A Building Addition B-1 EXHIBIT B Work Letter 1. Definitions. The following defined terms used in this Work Letter have the meanings set forth below: (a) “Building Addition Work” means the work to construct the Building Addition, including the structure, foundation, Building Systems, roof and interior structure and finishes of the Building Addition, as well as associated exterior work including an expansion of the parking field, sidewalks and landscaping, in accordance with the Final Plans. (b) “Building Systems” means the Building Addition’s HVAC, mechanical, electrical, plumbing, and fire and life safety systems and equipment (including, but not limited to, the fire alarm and fire sprinklers). (c) “Completion Date” means the date on which Substantial Completion occurs. (d) “Contractor” means RJ Ryan Construction. (e) “Cost Proposal” is defined in Section 4(a) hereof. (f) “Days” means, unless otherwise indicated, calendar days. In all instances where Tenant is required to approve or deliver an item, if no written notice of approval is given or the item is not delivered within the stated time period, at Landlord's sole option, at the end of such period the item shall automatically be deemed approved or delivered by Tenant and the next succeeding time period shall commence. (g) “Delivery Conditions” means the Building Addition Work is substantially complete and all Building Systems serving the Building Addition are in good working order and condition and comply with all Applicable Laws. (h) “Final Plans” is defined in Section 2(b). (i) “Force Majeure” means, for purposes of this Work Letter, failure or delay caused by or resulting from acts beyond Landlord’s reasonable control, including, without limitation, acts of God; flood, fire, earthquake, pandemics or explosion; war, invasion, hostilities (whether war is declared or not), terrorist threats or acts, riot or other civil unrest; government order, law, or actions; embargoes or blockades; national or regional emergency; strikes, labor stoppages or slowdowns, or other industrial disturbances; and other similar events beyond the reasonable control of Landlord. (j) “Landlord's Representative” means Landlord’s Chief Operating Officer Arvid Povilaitis and Regional Manager Ben Lieser as the only persons authorized to act for Landlord pursuant to this Work Letter, independently or together. Tenant shall not be obligated to respond to or act upon any request, approval, inquiry or other communication from or on behalf of Landlord in connection with this Work Letter unless such communication is in writing from a Landlord's Representative. Landlord may change the Landlord's Representative at any time. (k) “Over-Allowance Amount” is defined in Section 4(d) hereof. B-2 (l) “Permits” is defined in Section 5(a). (m) “Preliminary Addition Plans” is defined in Section 2(a). (n) “Punch List Work” means those minor corrections of construction or decoration details, and minor mechanical adjustments, that are required to cause any applicable portion of the Building Addition Work as constructed to conform to the Final Plans in all material respects and that do not materially interfere with Tenant's use or occupancy of the Building and the Premises. (o) “Substantial Completion” of the Building Addition Work shall be deemed to have occurred on the date that: (i) Landlord has satisfied the Delivery Conditions; (ii) all Building Addition Work has been performed in accordance with the terms of this Work Letter, other than any Punch List Work; and (iii) Landlord has obtained and delivered to Tenant a permanent or temporary certificate of occupancy with respect to the Building Addition, except to the extent the same cannot be obtained by reason of the incompletion of installations or other work that is the responsibility of Tenant (such as, but not limited to, the installation and making operational of Tenant's systems and telecommunications equipment), in which case Landlord shall obtain the same within a reasonable time after the same can be obtained. (p) “Tenant Allowance” shall be up to $5,963,775.00. (q) “Tenant Delay” means a delay caused by any of the following: (i) Tenant's failure to timely approve the Preliminary Addition Plans or any other matter requiring Tenant 's approval; (ii) a breach by Tenant of the terms of this Work Letter or the Lease; (iii) Tenant's request for changes in any of the Preliminary Addition Plans, but only if such a request actually causes a delay to Substantial Completion of the Premises; (iv) Tenant's requirement for: (A) materials, components, finishes, or improvements which are different from, or not included in, Landlord's standard tenant improvement items for the Building; or (B) materials that are not available in a commercially reasonable time given the estimated date of Substantial Completion of the Premises; or (v) any other acts or omissions of Tenant, or of any of the Tenant Contractors, their agents, or employees that continue more than three (3) days after written notice thereof by Landlord. (r) “Tenant's Representative” means ___________ as the only person authorized to act for Tenant pursuant to this Work Letter. Landlord shall not be obligated to respond to or act upon any request, approval, inquiry, or other communication from or on behalf of Tenant in connection with this Work Letter unless such communication is in writing from Tenant's Representative. Tenant may change the Tenant's Representative[s] at any time upon advance written notice to Landlord. 2. Plan Approval. B-3 (a) Within 30 days following this Amendment, Landlord shall cause to be prepared, at Landlord’s sole cost and expense, architectural, engineering and construction drawings and specifications, including an estimated construction cost breakdown (including hard and soft costs) and a proposed construction schedule (collectively, the “Preliminary Addition Plans”). Landlord and Tenant will, in good faith, cooperate with each other in the preparation of the Preliminary Addition Plans and shall provide the other party with such additional information as may be requested in order to prepare the Preliminary Addition Plans in a manner which will be consistent with the intended use by Tenant of the Building Addition. (b) Tenant shall approve or disapprove the Preliminary Addition Plans within five (5) business days after receipt. If Tenant disapproves the Preliminary Addition Plans, (i) Tenant shall advise Landlord for the reason for such disapproval and shall detail the aspects of the Preliminary Addition Plans which are not acceptable to Tenant, and (ii) Landlord shall modify the Preliminary Addition Plans, taking into account the reasons given by Tenant for such disapproval, and shall submit revised Preliminary Addition Plans to Tenant within ten (10) days of receipt of Tenant’s disapproval for Tenant’s review. Tenant and Landlord shall continue pursuant to this Section 2(b) until Tenant has approved the as-revised Preliminary Addition Plans, which once approved, shall be the “Final Plans”. To the extent required by Applicable Law, Landlord shall use commercially reasonable efforts to obtain (or cause Contractor to obtain) approval of the Final Plans by the City of Elk River and to obtain any necessary permits for the Building Addition Work. 3. Construction Contracts. Landlord shall enter into a construction contract for the performance of the Building Addition Work with Contractor. Landlord shall use commercially reasonable efforts to obtain at least three (3) bids from each trade. 4. Cost Estimate. (a) Landlord shall provide Tenant with a cost proposal (the “Cost Proposal”) in accordance with the Final Plans, showing all anticipated hard and soft costs of the Building Addition Work, all architectural, structure, civil design, geotech, environmental, development and permitting fees and costs and a management fee payable to Landlord in the amount of 4% of the cost of the Building Addition Work (the “Construction Management Fee”). (b) Within ten (10) days of the receipt of the same, Tenant shall either: (i) approve the Cost Proposal; or (ii) have a one-time right to propose modifications to the Preliminary Addition Plans in order to reduce the cost. Any proposed changes to the Preliminary Addition Plans shall be subject to Landlord's approval, which approval shall not be unreasonably withheld, conditioned, or delayed. If Landlord approves the proposed revisions: (A) Landlord shall have the Preliminary Addition Plans revised in accordance with the approved revisions; and (B) Landlord shall submit a revised Cost Proposal to Tenant. Tenant shall notify Landlord in writing within five (5) days whether it desires to proceed with such revisions. If Tenant fails to approve such revisions and revised Cost Proposal within such five (5) day period, such failure shall be deemed to be a Tenant Delay. Any delays arising from further changes to the Preliminary Addition Plans requested by Tenant shall be deemed to be Tenant Delays. (c) Tenant's final approval of the Cost Proposal and the Final Plans shall be authorization by Tenant for Landlord to purchase all materials set forth in the Cost Proposal and to promptly commence the construction of the Building Addition Work in accordance with the Final Plans. B-4 (d) To the extent the Cost Proposal exceeds the Tenant Allowance, then within ten (10) days of final approval of the Cost Proposal, Tenant shall deliver to Landlord by wire transfer of immediately available funds the amount of such excess and a Construction Management Fee (the “Over-Allowance Amount”). Landlord shall hold the Over-Allowance Amount and apply the same to costs and expenses in connection with the Building Addition Work, including draw requests from Contractor and the Construction Management Fee, at such time as the Tenant Allowance has been exhausted. In the event Force Majeure, Tenant Delay, the items listed in subsection (e) below or other unanticipated matters arise that result in costs of the Building Addition Work exceeding the Tenant Allowance and amounts previously deposited by Tenant for initial calculations of the Over-Allowance Amount, Tenant shall pay such additional amounts to Landlord within ten (10) days following receipt of an invoice therefor. Change Orders are dealt with in Section 6 below. (e) Tenant acknowledges that the Tenant Allowance does not account for the following items which, if necessary, required or requested by Tenant, will require additional amounts be included in the Over-Allowance Amount: (i) winter conditions; (ii) equipment wiring work for installation of furniture, fixtures or equipment, (iii) soil correction work and/or remediation of hazardous materials, (iv) warehousing exhaust systems, and (v) exterior signage. 5. Performance of the Building Addition Work. (a) Subject to Force Majeure, Tenant Delay and provided there is no Event of Default under the Lease by Tenant: (i) Landlord shall cause the Contractor to obtain all applicable building permits for construction of the Building Addition Work (collectively, the “Permits”), and to perform the Building Addition Work; (ii) Landlord shall ensure the Building Addition Work is performed in in a good and workmanlike manner and in compliance with the Permits and all Applicable Laws in effect at the time of construction; (iii) Landlord shall use commercially reasonable efforts to cause the Building Addition Work to be Substantially Completed on or before the later of (i) October 1, 2021, or (ii) 180 days after receipt of all permits and approvals required from the City of Elk River to commence construction. (b) If any local governmental agency requires revisions to the Final Plans, Tenant shall be deemed to have approved any adjustments to the Final Plans and the Cost Proposal resulting therefrom. (c) Except as provided in Section 8 below, Tenant shall not have access to the area of the Premises on which Building Addition Work is being completed. Tenant acknowledges that the Building Addition Work may from time to time disrupt certain operations in the remainder of the Premises, may cause noise, vibrations, smells and other interference, may require temporary relocation of equipment, fixtures and personal property, and may require a reduction in or temporary closure of parking areas and access drives. Tenant acknowledges that the Building Addition Work requires relocating the precast end wall located on the Eastern side of the Original Building, building a temporary wall separating the Original Building from the Building Addition, and then demolishing and removing said temporary wall. Landlord shall use reasonable efforts to minimize any such disruption, interference, limitation or closure or to communicate the schedule B-5 for such matters in advance. In no event shall any such disruption, interference, limitation or closure constitute a constructive eviction or permit Tenant to offset or abate rent. Tenant shall at all times reasonably cooperate with Landlord’s construction of the Building Addition Work. 6. Change Requests. No changes to the Final Plans or the agreed Cost Proposal may be made without the prior written consent of Landlord, which consent may be withheld in Landlord's sole discretion. If Tenant requests a change that would directly or indirectly delay the Substantial Completion of the Building Addition Work, Landlord shall not be obligated to make such change unless Tenant agrees in writing that such delay (in the amount reasonably determined by Landlord) is a Tenant Delay. If Tenant requests a change to the Final Plans that increases the agreed Cost Proposal, Landlord shall not be obligated to make such change unless Tenant agrees in writing that such increase in costs is included in the Over-Allowance Amount and Tenant pays such increase to Landlord within ten (10) days. 7. Substantial Completion. When Landlord's architect certifies that the Building Addition Work is Substantially Complete, Landlord shall notify Tenant thereof in writing. Tenant's Representative and Landlord's Representative shall at a mutually convenient date and time conduct a joint walk-through of the Building Addition in order to review the Building Addition Work. Based upon said walk-through, Landlord's Representative and Tenant's Representative shall prepare a list of Punch List Work and, subject to Force Majeure, Tenant Delays and other causes beyond Landlord's reasonable control, Landlord shall use commercially reasonable efforts to complete the Punch List Work items within 30 days after such joint walk-through. In the event of any dispute as to whether or not Landlord has Substantially Completed the Building Addition Work, the decision of Landlord's architect shall be final and binding on the parties. Tenant agrees that, at the request of Landlord from time to time after the initial inspection, Tenant shall initial such punch list or execute revised lists of Punch List Work to reflect completion or partial completion of prior Punch List Work. 8. Early Entry by Tenant. Subject to the terms hereof and provided that Tenant and its agents do not interfere with the Contractor's work, Landlord shall allow access to the Building Addition within a reasonable time as determined by Landlord prior to the Substantial Completion of the Building Addition Work for the purpose of installing equipment and/or fixtures (including Tenant's data and telephone equipment) and Tenant's furniture in the Building Addition. Prior to Tenant's entry, Tenant shall submit a schedule to Landlord and the Contractor, for their approval, which schedule shall detail any of Tenant’s contractors, employees or agents accessing the Building Addition and the timing and purpose of such entry. In connection with any such entry, Tenant acknowledges and agrees that all Tenant’s contractors, employees or agents shall fully cooperate, work in harmony with and not, in any manner, materially interfere with Landlord or Landlord's contractors (including the Contractor), agents, or representatives in performing work in the Building, Building Addition and the Premises, or in performing any inspections, or interfere with the general operation of the Building, Building Addition and the Premises. 9. Cost Allocation. (a) Landlord shall pay the costs of the Building Addition Work in an amount up to, but not exceeding, the Tenant Allowance. Landlord shall deduct the Construction Management Fee from the Tenant Allowance. (b) In no event shall Landlord be obligated to pay for, nor shall the Tenant Allowance be used to pay for, the costs of any of Tenant's furniture, fixtures, computer systems, telephone systems, equipment, or other personal property (whether or not such items may be depicted on the Final Plans), and the cost of such items shall be paid for by Tenant from Tenant's own funds. B-6 (c) Tenant shall not be entitled to receive (in cash or as a credit against any rental or otherwise) any portion of the Tenant Allowance; any unspent amounts will revert to Landlord. Landlord shall refund to Tenant any unspent Over-Allowance Amounts within a reasonable time following completion of Punch List Work. 10. Miscellaneous. (a) All Building Addition Work to be performed by Landlord shall use Building- standard specifications, materials, finishes, and supplies, unless otherwise specified in the Final Plans. Landlord, in its sole discretion, may substitute items, materials, or finishes with other items, materials, or finishes of comparable kind and quality. Landlord, at its sole option, may also change mechanical plans and specifications where necessary for the installation or modification of the Building Systems, provided that any such changes may not materially and adversely affect Tenant's use and occupancy of the Building for the uses permitted in Article 3 of the Lease. (b) Tenant acknowledges that the timely completion of the Building Addition Work is of the utmost importance to Landlord and Tenant. Accordingly, Tenant hereby agrees to fully and diligently cooperate with all reasonable requests by Landlord in connection with or related to the design and construction of the Building Addition Work and the completion of the permitting process and, in connection therewith, Tenant shall respond to Landlord's requests for information and/or approvals, except as specifically set forth herein to the contrary, within two (2) days following request by Landlord. Landlord and Tenant, and such other parties as may be useful or appropriate, shall meet on a scheduled basis to be determined by Landlord's Representative and Tenant's Representative, to discuss progress in connection with the same. (c) If at any time on or before the Substantial Completion of the Landlord Work, Tenant is in default under this Work Letter or under the Lease, which default remains uncured after the expiration of applicable notice and cure periods or ten (10) days, whichever is sooner, or Landlord reasonably determines that Tenant is unwilling or unable to perform its obligations under the Lease or this Work Letter and Tenant is unable to provide Landlord with reasonable assurances to the contrary within five (5) days of request, then: (i) in addition to all other rights and remedies granted to Landlord pursuant to the Lease, Landlord shall have the right to instruct the Contractor to cease the construction of the Building Addition Work (in which case, Tenant shall be responsible for the Tenant Delay caused by such work stoppage); and (ii) all other obligations of Landlord under the terms of this Work Letter shall be suspended until such time as such default is fully and finally cured. In the event of the foregoing, or an Event of Default under the Lease prior to the Building Addition Commencement Date, then in addition to other damages that Landlord may be entitled to under the Lease, at law or in equity, Tenant shall immediately pay to Landlord upon demand all amounts, costs, fees, penalties, liabilities and expenses in any way incurred by Landlord in connection with ceasing or completing the Building Addition Work, in Landlord’s discretion, including costs to cease and demolish any and all improvements, costs and penalties under the Construction Contract and other contracts, the Tenant Allowance, the Over Allowance Amount, attorneys’ fees, consultants fees, court costs, permitting costs, and any other costs, fees, penalties, liabilities and expenses to either terminate and demolish the Building Addition or to Substantially Complete the same. (d) Effective as of the Completion Date, Landlord hereby assigns to Tenant all warranties by Contractor relating to the Building Addition Work, which assignment shall be on a non-exclusive basis such that the warranties may be enforced by Landlord and/or Tenant. B-7 (e) Notwithstanding Section 6.4 of the Lease, Landlord shall require Contractor maintain adequate builder’s risk insurance for at least the value of the Building Addition and all sums expended therefor, and any increased costs associated therewith will be included in the Cost Proposal. Landlord reserves the right, in its sole discretion, to instead carry adequate Builder’s Risk insurance with respect to the Building Addition and all sums expended therefor and net the cost, expense and premiums from the Tenant Allowance. (f) If it is determined by Landlord and Tenant that the Building Addition Work will not receive required City permits and approvals, then Tenant must immediately reimburse Landlord for all of Landlord’s out of pocket costs incurred as of such time for the Building Addition Work, including the cost of the Preliminary Addition Plans, Final Plans, Cost Estimate, contract termination fees and costs to apply for any permits and approvals. Description of Business, ownership, history, product and services Description of Project Sportech, Inc. is an innovation-driven plastics thermoformer specializing in the design, development and production of quality products and accessories for the recreational and utility product industry that began in 1994. The first product was the Indy Lightshield, which eliminates snow from covering the headlights of snowmobiles. This product is recognized today as one of the most innovative and best-selling accessories ever introduced to the snowmobile market. Since then, Sportech has continued to evolve and grow, through their development of numerous ground-breaking aftermarket snowmobile products and significant company growth. As a Tier-1 supplier to OEMs, they design and manufacture windshields, body panels and screen printed parts for motorcycles, snowmobiles, scooters, ATVs, UTVs and more. Originally a home based business in the Carlson garage, the company moved to a 10,000 square foot facility in 1998, and built a brand new 96,000 sq. ft. facility (Building 1) in Elk River in 2008. In 2012, an additional 55,000 square foot facility (Building 2) was added in Elk River for warehouse and assembly productions. In 2015, they purchased 14 acres from the City of Elk River, and built a 105,000 sq. ft. facility and moved into it in early 2016 (removing previous Building 2), bringing their total square footage to 201,000 sq. ft. The building was purchased by Meritex, a private real estate investment and management company in May 2016, and the business (Sportech) was purchased by Off Road Acquisition Co., LLC (becoming a wholly owned subsidiary) in December of 2019. Continuing to see exponential growth under new ownership, the company has now grown by over 100 employees in the past five years. Sportech currently employs a total of 322 FT employees company wide, 171 total FT employees in Building 2. Sportech's continued growth has resulted in the company rapidly outgrowing its current physical plant size, as well as production capacity. This project will strengthen the local economy through increased tax base, the retention of 323 well-paying jobs, and the creation of a minimum of 85 new FTE within three years of proposed JCF project completion at the JCF project site. The new expansion would retain 171 employees (132 FTE), plus will create an additional 85 full- time employees created by the proposed project. Average base wage of B2 employees is $17.92/hr (excluding benefits), $22.76 (including benefits). Average wage of jobs to be created at the expanded site is $18.20/hr, (excluding benefits), $23.04 (including benefits). Currently, Sportech contributes approximately $360,000 annually in property taxes between the two buildings (B2 project site contributes $196,000/yr). Preliminary tax estimates anticipate the new facility will generate an additional $99,405/yr. This project will keep a MN based company in Minnesota; with over 25 years in Elk River, MN, the company would like to continue to grow, create jobs, and contribute to the local economy. Sportech prides themselves in diligently working to diversify their workforce. With employees speaking a total of four different languages (several of employees are native to Mexico and Liberia), 24.1% of employees are minorities. Sportech employees also regularly frequent local eating establishments and partner with local organizations to strengthen the local economy. Ownership description below. ● Meritex (the real estate entity, landlord) ● Sportech, Inc. (the business entity), wholly owned subsidiary of Off-Road Acquisition. B. Financial Statements for the past two years (P&L, Balance Sheet) C. Current Financial statements (P&L to date, Balance Sheet to date) D. Two-Year Financial Projections E. Personal Financial Statements & Current Tax Return of all Major Shareholders Sportech is owned 100% by Off-Road Acquisition Co., LLC F. Letter of Commitment from Application Pledging to Complete G. Letter of Commitment from Other Sources of Financing See attached, draft lease agreement. H. Application deposit of $10,000 I. Construction Plans and Itemized Construction Statement December 22, 2020 Mr. Mike Merrill Sportech 10800 175th Ave NW Elk River, MN 55330 mmerrill@sportechinc.com RE: Sportech Expansion Proposal 10752 168th Circle NW, Elk River, MN Dear Mike: Thank you for the opportunity to present this proposal expanding Sportech within the Meritex portfolio. Sportech has been an excellent client and we look forward to continuing the relationship. Expansion Premises: Approximately 91,050 square feet Commencement: October 1, 2021 Lease Term: Twelve (12) years from October 1, 2021, which includes the existing 105,000 square foot premises. Net Rental Rate: $5.75 per square foot with 2% annual increases. Operating & CAM Tenant’s proportionate share shall include the Expense and Taxes: expansion square footage Shell Improvements: Landlord shall provide up to $65.50/SF to expand the building. Shell Improvements to be further defined in the lease document and final construction plans. General clarifications below: • Shell Building which includes painted walls, painted columns up to 12’ A.F.F., caulked joints in expansion warehouse floor and (6) LED high bay light fixtures per bay in the warehouse • Extend Truck dock the full length and extend car parking as shown on the preliminary plan dated 12/11/20 • Building was set up for future expansion so precast end wall will be picked up and relocated, temp wall built prior • Utilize existing 3,000amp electrical service. We’ll have to validate their existing actual peak usage with the power company to confirm existing service size is sufficient • Utilize existing fire pump & extend fire sprinkler service • Gas fired unit heaters in the warehouse to temper space • Add (15) new dock doors/mechanical levelers/seals on South wall and 1 drive-in door • Replicate façade on all sides of the building • Includes architectural, structural, civil design, development fees and 3rd party construction management fees • Approximately 10,000 square feet of office space assuming an allowance of $70/SF • Items not included: o Winter Conditions o FF&E, including equipment wiring o Soil Corrections o Warehouse exhaust o Signage Financials: This proposal is contingent on Landlord’s review and acceptance of Tenants most recent financials. Additional security enhancements may be required. Furthermore, this proposal assumes Sportech will have equal to, or better than financials at the time construction commences in 2021. Brokerage: Proposal is based on Landlord not paying a broker fee. Non-Binding: This Proposal is intended to be a general outline of deal terms to expand the building and shall not be binding upon either party until a lease agreement is fully executed. This proposal expires December 29, 2020. Best Regards, Ben Lieser Regional Manager 651-855-9672 blieser@meritex.com