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Page 14 of 23Exhibit 99(f) KEYCORP STUDENT LOAN TRUST 2000-B PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY Statement of Compliance with
Specifically Identified Requirements December 31, 2004 (With Independent Accountants Report Thereon)




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Page 15 of 23 KPMG LLP
Suite 2600
One Cleveland Center
1375 East Ninth Street
Cleveland, OH 44114-1796 Independent Accountants Report JPMorgan Chase Bank
as Eligible Lender Trustee We have examined Pennsylvania Higher Education Assistance Agencys (Sub-Servicer) assertions with
respect to Sections 3.03, 3.04, 4.01, 4.02, 4.03, 4.08, 5.02, and 5.03 of the Sale and Servicing
Agreement dated September 1, 2000, about the Servicers compliance with the servicing of the
KeyCorp Student Loan Trust 2000-B student loans as of December 31, 2004, and for the year then
ended, as indicated in the accompanying Statement of Compliance with Specifically Identified
Requirements. The Sub-Servicer is responsible for the Sub-Servicers compliance with those
requirements. Our responsibility is to express an opinion on the Sub-Servicers assertions about
compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American
Institute of Certified Public Accountants and, accordingly, included examining, on a test basis,
evidence about the Sub-Servicers compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a legal determination
on the Sub-Servicers compliance with specified requirements. In our opinion, the Sub-Servicers assertions with respect to Sections 3.03, 3.04, 4.01, 4.02,
4.03, 4.08, 5.02, and 5.03 of the Sale and Servicing Agreement dated September 1, 2000, included in
the accompanying Statement of Compliance with Specifically Identified Requirements as of December
31, 2004, and for the year then ended, are fairly stated in all material respects. This report is intended solely for the information and use of Pennsylvania Higher Education
Assistance Agency (sub-servicer), KeyBank National Association (administrator and master servicer),
JPMorgan Chase Bank (formerly known as Bank One, National Association) (eligible lender trustee),
Deutsche Bank Trust Company Americas (formerly known as Bankers Trust Company) (indenture trustee),
and MBIA (securities insurer) and is not intended to be and should not be used by anyone other than
these specified parties. /S/ KPMG LLPFebruary 25, 2005
 KPMG LLP, a U.S. limited liability partnership, is the U.S.
member firm of KPMG International, a Swiss cooperative.




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Page 16 of 23 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY Statement of Compliance with Specifically Identified Requirements Pennsylvania Higher Education Assistance Agency (PHEAA) has complied with the specifically
identified servicing requirements for the KeyCorp Student Loan Trust 2000-B, with respect to
Sections 3.03, 3.04, 4.01, 4.02, 4.03, 4.08, 5.02, and 5.03 of the Sale and Servicing Agreement
dated September 1, 2000 (the Agreement), relating to the student loans that are guaranteed as to
payment of principal and interest by PHEAA or the American Student Assistance Corporation (ASA) and
various other guarantors and are reinsured by the Department of Education (Financed Federal Loans),
and student loans guaranteed as to payment of principal and interest by The Education Resources
Institute, Inc. (TERI) and not reinsured by the Department of Education as well as student loans
which are not guaranteed (Financed Private Loans). I. COMPLIANCE 1. Financed Federal Loans A. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Federal Loans is limited to the following federal regulations as published in
their entirety in the December 18, 1992 Federal Register, Part II, Department of
Education, 34 Code of Federal Regulations (CFR), Federal Family Education Loan
Program: Final Regulations. We have complied with the following federal regulations for the Financed Federal
Loans as of December 31, 2004 and for the year then ended:  34 CFR 682.202, Permissible Charges by Lenders to Borrowers; all parts except
for (a)(2), (b)(5), (c)-(e), and (g).  34 CFR 682.208, Due Diligence in Servicing a Loan; all parts except for
(b)(1)(i)-(ii), (b)(1)(v), (b)(2), and (c)-(f).  34 CFR 682.209, Repayment of a Loan; all parts except for (a)(2)(i), (a)(4), (b),
(d), (f), (g), (i), and (j).  34 CFR 682.210, Deferment; all parts except for (a)(9) and (b)(6).  34 CFR 682.211, Forbearances; all parts except for (a)(3) and (d).  34 CFR 682.213, Prohibition Against the Use of the Rule of 78s.  34 CFR 682.300, Payment of Interest Benefits on Stafford Loans.  34 CFR 682.301, Eligibility of Borrowers for Interest Benefits on Stafford
Loans; all parts except for (a) and (c).  34 CFR 682.302, Payment of Special Allowance on FFEL Loans; all parts
except for (c)(2), (c)(3), (d), and (e).  34 CFR 682.304, Methods for Computing Interest Benefit and Special
Allowance; all parts except for (a), (b), and (d)(2).  34 CFR 682.305, Procedures for Payment of Interest Benefit and Special




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Page 17 of 23 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY Statement of Compliance with Specifically Identified Requirements Allowance; all parts except for (a)(2)-(4), (b), and (c).  34 CFR 682.402, Death, Disability and Bankruptcy Payments; all parts except
for (e), (g), and (i)-(k).  34 CFR 682.411, Due Diligence by Lenders in the Collection of Guaranty
Agency Loans; all parts except for (f), (i), (j), (m), and (n).  34 CFR 682.414, Records, Reports, and Inspection Requirements for Guaranty
Agency Programs; all parts except for (a)(1), (a)(2), (a)(3), (b), and (c). B. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Federal Loans is limited to the following federal regulations as published in
their entirety in the December 1, 1995 Federal Register, Part III, Department of
Education, 34 Code of Federal Regulations (CFR), Federal Family Education Loan
Program: Final Rule. We have complied with the following federal regulations for the Financed Federal
Loans as of December 31, 2004 and for the year then ended:  34 CFR 682.209, Repayment of a Loan; Part (b). C. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Federal Loans is limited to the following federal regulations as published in
their entirety in the October 29, 1999 Federal Register, Part V, Department of
Education, 34 Code of Federal Regulations (CFR), Federal Family Education Loan
Program: Final Rule. We have complied with the following federal regulations for the Financed Federal
Loans as of December 31, 2004 and for the year then ended:  34 CFR 682.411, Lender Due Diligence in Collecting Guaranty Agency Loans;
Part (f). D. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Federal Loans is limited to the following federal regulations as published in
their entirety in the July 27, 2000 Federal Register, Part V, Department of Education,
34 Code of Federal Regulations (CFR), Federal Family Education Loan Program:
Final Rule. We have complied with the following federal regulations for the Financed Federal
Loans as of December 31, 2004 and for the year then ended:  34 CFR 682.411, Lender Due Diligence in Collecting Guaranty Agency Loans;
Part (i).




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Page 18 of 23 PENNSYLVANIA HIGHER EDUCATION ASSISTANCE AGENCY Statement of Compliance with Specifically Identified Requirements 2. Financed Private Loans A. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Private Loans is limited to the following requirements contained in the
Access Loan Programs Servicing Agreement between Pennsylvania Higher Education
Assistance Agency and Society National Bank dated March 23, 1995.
We have complied with the following Sections of the Agreement relating to the
Financed Private Loans as of December 31, 2004 and for the year then ended: I. Account Servicing, Document Storage II. Delinquency Servicing IV. Deferment and Forbearance Processing VI. Filing Claims B. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Private Loans is limited to the following requirements contained in the 2000
Servicing Guidelines for TERI, effective December 1, 2000. We have complied with the revised delinquency servicing requirements for TERI
guaranteed Financed Private Loans as of December 31, 2004 and for the year then
ended. C. Compliance with the aforementioned Sections of the Agreement relating to the
Financed Private Loans is limited to the following requirements contained in the
Master Servicing Agreement Between Pennsylvania Higher Education Assistance
Agency and Key Bank USA, National Association dated June 1, 1997; Key Bank USA
Graduate Loan Program Servicing Schedule for the Master Servicing Agreement dated
June 1, 1997 between Pennsylvania Higher Education Assistance Agency and Key
Bank USA, National Association; and Amended Delinquency Servicing Read and
Agreed dated March 18, 2003. II. NONCOMPLIANCE 1. Financed Federal Loans No items noted. 1. Financed Private Loans No items noted.