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(ii) of subsection (b), all income attributable to the <br />excess described in paragraph (i) of subsection (b) <br />must be taken into account, whether or not that income <br />exceeds the Yield on the Bonds, and no amount may be <br />treated as "negative arbitrage". <br />(5) In determining the amount described in subsection <br />(b), there shall be excluded any amount earned on any fund <br />or account which is used primarily to achieve a proper <br />matching of revenues and Debt Service within each Bond <br />Year and which is depleted at least once a year except for <br />a reasonable carryover amount not in excess of the greater <br />of one year's earnings on such fund or account or <br />one-twelfth of annual Debt Service as well as amounts <br />earned on said earnings if the gross earnings on all such <br />funds and accounts for the Bond Year is less than $100,000. <br />(d) moment to United States. The Treasurer shall pay <br />from the Excess Investment Earnings Fund an amount equal to <br />Excess Investment Earnings to the United States in installments <br />with the first payment to be made not later than thirty (30) <br />days after the end of the fifth Bond Year and with subsequent <br />payments to be made not later than five (5) years after the <br />preceding payment was due. The Treasurer shall assure that each <br />such installment is in an amount equal to at least 90 percent of <br />the Excess Investment Earnings with respect to the Bonds as of <br />the close of the computation period. Not later than sixty (60) <br />days after the retirement of the Bonds, the Treasurer shall pay <br />from the Excess Investment Earnings Fund to the United States <br />100 percent of the theretofore unpaid Excess Investment Earnings <br />of the Bonds. In the event that there are any amounts remaining <br />in the Excess Investment Earnings Fund following the payment <br />required by the preceding sentence, the Treasurer shall pay said <br />amounts to the City to be used for any lawful purpose of the <br />City. The Treasurer shall remit payments to the United States <br />at the address prescribed by the Regulations as the same may be <br />in time to time in effect with such reports and statements as <br />may be prescribed by such Regulations. In the event that, for <br />any reason, amounts in the Excess Investment Earnings Fund are <br />insufficient to make the payments to the United States which are <br />required by this subsection (d), the Treasurer shall assure that <br />such payments are made to the United States, on a timely basis, <br />from any funds lawfully available therefor. <br />(e) Further Oblation of Treasurer. The Treasurer <br />7 <br />