FILE NO: 333-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
FORM S-6
For Registration under the Securities Act of 1933 of Securities of Unit
Investment Trusts Registered on Form N-8B-2.
A. Exact name of Trust: DELAWARE INVESTMENTS TAX-EXEMPT TRUST,
SERIES 14
B. Name of Depositor: DELAWARE INVESTMENT ADVISORS
C. Complete address of Depositor's principal executive offices:
One Commerce Square
Philadelphia, Pennsylvania 19103
D. Name and complete address of agents for service:
DELAWARE INVESTMENT ADVISORS CHAPMAN AND CUTLER
Attention: George M. Chamberlain, Jr. Attention: Mark J. Kneedy
One Commerce Square 111 West Monroe Street
Philadelphia, Pennsylvania 19103 Chicago, Illinois 60603
E. Title and amount of securities being registered: An indefinite number of
Units of proportionate interest pursuant to Rule 24f-2 under the
Investment Company Act of 1940
F. Approximate date of proposed sale to the public:
AS SOON AS PRACTICABLE AFTER THE EFFECTIVE DATE OF THE REGISTRATION STATEMENT
/ / Check box if it is proposed that this filing will become effective
pursuant to Rule 487
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The registrant hereby amends this Registration Statement on such date or dates
as may be necessary to delay its effective date until the registrant shall file
a further amendment which specifically states that this Registration Statement
shall thereafter become effective in accordance with Section 8(a) of the
Securities Act of 1933 or until the Registration Statement shall become
effective on such date as the Commission, acting pursuant to said Section 8(a)
may determine.
<PAGE>
DELAWARE INVESTMENTS TAX-EXEMPT TRUST
SERIES 14
CROSS REFERENCE SHEET
Pursuant to Rule 404(c) of Regulation C
under the Securities Act of 1933
(Form N-8B-2 Items Required by Instruction
1 as to Prospectus on Form S-6)
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
I. ORGANIZATION AND GENERAL INFORMATION
1. (a) Name of trust )
(b) Title of securities issued ) Prospectus Front Cover Page
2. Name and address of Depositor ) Introduction
) Summary of Essential Financial
) Information
) Trust Administration
3. Name and address of Trustee ) Introduction
) Summary of Essential Financial
) Information
) Trust Administration
4. Name and address of principal ) Underwriting
underwriter )
5. Organization of trust ) Introduction
6. Execution and termination of ) Introduction
Trust Indenture and Agreement ) Trust Administration
7. Changes of Name ) *
8. Fiscal year ) *
9. Material Litigation ) *
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FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
II. GENERAL DESCRIPTION OF THE TRUST AND SECURITIES OF THE TRUST
10. General information regarding ) Introduction
trust's securities and rights ) Rights of Unitholders
of security holders ) The Fund
) Trust Administration
11. Type of securities comprising ) Introduction
units ) The Fund
) The Trusts
12. Certain information regarding ) *
periodic payment certificates )
13. (a) Load, fees, charges and ) Introduction
expenses ) Summary of Essential Financial
) Information
) Public Offering
) Trust Information
) Trust Administration
(b) Certain information regard- ) *
ing periodic payment plan )
certificates )
(c) Certain percentages ) Introduction
) Summary of Essential Financial
) Information
) Public Offering
(d) Certain other fees, ) Public Offering
expenses or charges ) Trust Administration
payable by holders ) Trust Operating Expenses
(e) Certain profits to be ) Public Offering
received by depositor, ) Underwriting
principal underwriter, ) The Trusts
trustee or affiliated persons ) Trust Operating Expenses
(f) Ratio of annual charges ) *
to income )
<PAGE>
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
14. Issuance of trust's securities ) The Fund
15. Receipt and handling of payments ) *
from purchasers )
16. Acquisition and disposition of ) Introduction
underlying securities ) Rights of Unitholders
) Trust Administration
17. Withdrawal or redemption ) Rights of Unitholders
) Trust Administration
18. (a) Receipt and disposition ) Introduction
of income ) Rights of Unitholders
(b) Reinvestment of distribu- ) Rights of Unitholders
tions )
(c) Reserves or special funds )
) Trust Administration
(d) Schedule of distributions ) Summary of Essential Financial
Information
19. Records, accounts and reports ) Rights of Unitholders
) Trust Administration
20. Certain miscellaneous provisions ) Trust Administration
of trust agreement )
21. Loans to security holders ) *
22. Limitations on liability )
) Trust Administration
23. Bonding arrangements ) *
24. Other material provisions of ) *
trust indenture or agreement )
III. ORGANIZATION, PERSONNEL AND AFFILIATED PERSONS OF DEPOSITOR
25. Organization of Depositor ) Trust Administration
<PAGE>
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
26. Fees received by Depositor ) Trust Administration
27. Business of Depositor ) Trust Administration
28. Certain information as to )
officials and affiliated ) *
persons of Depositor )
29. Companies owning securities of ) *
Depositor )
30. Controlling persons of Depositor ) *
31. Compensation of Directors ) *
32. Compensation of Directors ) *
33. Compensation of Employees ) *
34. Compensation to other persons ) Public Offering
IV. DISTRIBUTION AND REDEMPTION OF SECURITIES
35. Distribution of trust's ) Rights of Unitholders
securities )
36. Suspension of sales of trust's ) *
securities )
37. Revocation of authority to ) *
distribute )
38. (a) Method of distribution )
(b) Underwriting agreements ) Underwriting
(c) Selling agreements )
39. (a) Organization of principal )
underwriter )
) Trust Administration
(b) N.A.S.D. membership by )
principal underwriter )
<PAGE>
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
40. Certain fees received by ) *
principal underwriter )
41. (a) Business of principal ) Trust Administration
underwriter )
(b) Branch offices of principal ) *
underwriter )
(c) Salesmen of principal ) *
underwriter )
42. Ownership of securities of the ) *
trust )
43. Certain brokerage commissions )
received by principal ) *
underwriter )
44. (a) Method of valuation ) Introduction
) Summary of Essential Financial
) Information
) Public Offering
) Trust Administration
) Rights of Unitholders
(b) Schedule as to offering ) *
price )
(c) Variation in offering price ) Public Offering
to certain persons )
45. Suspension of redemption rights ) Rights of Unitholders
46. (a) Redemption valuation ) Rights of Unitholders
) Trust Administration
(b) Schedule as to redemption ) *
price )
47. Purchase and sale of interests )
in underlying securities ) Trust Administration
<PAGE>
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
V. INFORMATION CONCERNING THE TRUSTEE OR CUSTODIAN
48. Organization and regulation of ) Trust Administration
trustee )
49. Fees and expenses of trustee ) Summary of Essential Financial
) Information
) Trust Administration
50. Trustee's lien ) Trust Administration
VI. INFORMATION CONCERNING INSURANCE OF HOLDERS OF SECURITIES
51. Insurance of holders of trust's )
securities ) *
VII. POLICY OF REGISTRANT
52. (a) Provisions of trust agree- )
ment with respect to )
replacement or elimi- ) The Fund
nation of portfolio )
securities )
(b) Transactions involving )
elimination of underlying ) *
securities )
(c) Policy regarding substitu- ) Trust Administration
tion or elimination of )
underlying securities )
(d) Fundamental policy not ) *
otherwise covered )
53. Tax status of trust ) Tax Status
) The Trusts
VIII. Financial and Statistical Information
54. Trust's securities during ) *
last ten years )
<PAGE>
FORM N-8B-2 FORM S-6
ITEM NUMBER HEADING IN PROSPECTUS
55. )
)
56. Certain information regarding ) *
)
57. Periodic payment certificates )
58. )
59. Financial statements (Instruc- ) Other Matters
tions 1(c) to Form S-6) )
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* Inapplicable, omitted, answer negative or not required
<PAGE>
Preliminary Prospectus Dated March 12, 1998
DELAWARE INVESTMENTS TAX-EXEMPT TRUST
10,000 Units Series 14
(A Unit Investment Trust)
The attached final Prospectus for a prior Series of the Fund is hereby
used as a preliminary Prospectus for the above stated Series. The narrative
information and structure of the attached final Prospectus will be substantially
the same as that of the final Prospectus for this Series. Information with
respect to pricing, the number of Units, dates and summary information regarding
the characteristics of securities to be deposited in this Series is not now
available and will be different since each Series has a unique Portfolio.
Accordingly the information contained herein with regard to the previous Series
should be considered as being included for informational purposes only. Ratings
of the securities in this Series are expected to be comparable to those of the
securities deposited in the previous Series. However, the Estimated Current
Return for this Series will depend on the interest rates and offering prices of
the securities in this Series and may vary materially from that of the previous
Series.
A registration statement relating to the units of this Series will be
filed with the Securities and Exchange Commission but has not yet become
effective. Information contained herein is subject to completion or amendment.
Such Units may not be sold nor may offer to buy be accepted prior to the time
the registration statement becomes effective. This Prospectus shall not
constitute an offer to sell or the solicitation of an offer to buy nor shall
there be any sale of the Units in any state in which such offer, solicitation or
sale would be unlawful prior to registration or qualification under the
securities laws of any such state.
(Incorporated herein by reference is the final prospectus from Delaware Group
Tax-Exempt Trust, Series 13 (Registration No. 333-44403) as filed on January 22,
1998, which shall be used as a preliminary prospectus for the current Series of
the Fund.)
<PAGE>
CONTENTS OF REGISTRATION STATEMENT
This Registration Statement comprises the following papers and documents:
The facing sheet
The Cross-Reference Sheet
The Prospectus
The signatures
The consents of independent public accountants, rating services and
legal counsel
The following exhibits:
1.1 Standard Terms and Conditions of Trust - Delaware-Voyageur Tax-Exempt
Trust Series 10 and Subsequent Series dated May 22, 1997 (incorporated by
reference to Amendment No. 1 to Form S-6 filed on behalf Delaware-Voyageur
Tax-Exempt Trust Series 10).
1.2 Form of Trust Indenture and Agreement for Delaware Investments Tax-Exempt
Trust, Series 14 (to be filed by Amendment).
2. Opinion of counsel to the Sponsor as to legality of the Securities being
registered including a consent to the use of its name under the headings
"Tax Status" and "Legal Opinions" in the Prospectus and opinion of counsel
as to Federal income tax status of the securities being registered and
certain state tax matters (to be filed by Amendment).
3.1 Opinion of counsel as to New York income tax status of securities being
registered (to be filed by Amendment).
3.2 Opinion of counsel as to advancement of funds by Trustee (to be filed by
Amendment).
4. Not Applicable.
5. Financial Data Schedules filed electronically as Exhibit(s) 27 pursuant to
Rule 401 of Regulation S-T (to be filed by Amendment).
6. Written Consents
(a) Consent of Muller Data Corporation (to be filed by Amendment)
(b) Consent of Ernst & Young LLP (to be filed by Amendment)
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the
Registrant, Delaware Investments Tax-Exempt Trust, Series 14, has duly caused
this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Philadelphia and State of Pennsylvania
on the 12th day of March, 1998.
DELAWARE INVESTMENTS TAX-EXEMPT
TRUST, SERIES 14
(Registrant)
By: Delaware Investment Advisors
--------------------------------
(Depositor), a series of Delaware
Management Business Trust
By Wayne A. Stork
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Chairman of the Board of Trustees
of Delaware Management Business
Trust; Chief Executive Officer
and Chief Investment Officer of
Delaware Investment Advisors
Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below by the following persons in the
capacities and on March 12, 1998.
SIGNATURE TITLE
Wayne A. Stork
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Wayne A. Stork Chairman of the Board of Trustees of
Delaware Management Business Trust; Chief
Executive Officer and Chief Investment
Officer of Delaware Investment Advisors
David K. Downes
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David K. Downes Trustee of Delaware Management Business
Trust; Executive Vice President, Chief
Operating Officer, Chief Financial Officer
and Treasurer of Delaware Investment
Advisors
George M. Chamberlain, Jr.
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George M. Chamberlain, Jr. Trustee of Delaware Management Business
Trust; Senior Vice President, Secretary
and General Counsel of Delaware Investment
Advisors
John B. Fields
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John B. Fields Trustee of Delaware Management Business
Trust; Vice President/Senior Portfolio
Manager of Delaware Investment
Advisors
Richard G. Unruh
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Richard G. Unruh Trustee of Delaware Management Business
Trust; President of Delaware Investment
Advisors
