AIRPORT AUTHORITY of the CITY of OMAHA Basic Financial Statements and Supplementary Information and Uniform Guidance Reports December 31, 2015 and 2014

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AIRPORT AUTHORITY of the CITY of OMAHA Basic Financial Statements and Supplementary Information and Uniform Guidance Reports December 31, 2015 and 2014

N ROP ROP O P In the opinion of Gilmore & Bell, P.C., Bond Counsel, under existing law and assuming continued compliance with certain requirements of the Internal Revenue Code of 1986, as amended (the “Code”), (a) (1) the interest on the Series 2017A Bonds [(including any original issue discount properly allocable to an owner thereof)] is excludable from gross income for federal income tax purposes, but is an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations and (2) the interest on the Series 2017A Bonds is exempt from income taxation by the State of Nebraska and (b) (1) the interest on the Series 2017B Bonds [(including any original issue discount properly allocable to an owner thereof)] is excludable from gross income for federal income tax purposes, and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations, (2) the interest on the Series 2017B Bonds is exempt from income taxation by the State of Nebraska and (3) the Series 2017B Bonds have not been designated as “qualified tax-exempt obligations” within the meaning of Section 265(b)(3) of the Code. The interest on the Series 2017C Bonds is included in gross income for federal income tax purposes and is exempt from Nebraska income taxation. See “TAX MATTERS” in this Official Statement.

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