Austin Trust variable certificates series BOA 2027, relating to Louisiana Public Facilities Authority revenue bonds (Nineteenth Judicial District Court Building Project) series 2007, are rated 'AAA/A-1+'. The long-term component of the rating is based on the 'AAA' rated, FGIC-insured underlying bonds. The short-term component of the rating is based on the liquidity facility provided by Bank of America N.A. until Sept. 11, 2008. The stable outlook is based on the bond insurer.