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200104484 (ii) Who has had a present ownership interest in a principal Residence during any part of the three -year period ending on the date of the sale or transfer, all as provided in Section (143(d) and (1)(2) of the Internal Revenue Code (except that "100 percent" shall be substituted for "95 percent or more" where the latter appears in Section 143(d)(1)); or (iii) At an acquisition cost which is greater than the maximum limits established by the Nebraska Investment Finance Authority (the "Authority") in connection with its Program, pursuant to which Program this Security Instrument is financed; or (iv) Who has a gross family income in excess of the maximum limits established by the Authority in connection with its Program; or (b) Borrower fails to occupy the property described in the Security Instrument without prior written consent of Lender or its successors or assigns described at the beginning of this Tax - Exempt Financing Rider, or (c) Borrower omits or misrepresents a fact that is material with respect to the provisions of Section 143 of the Internal Revenue Code in an application for the loan secured by this Security Instrument. References are to the Internal Revenue Code as amended and in effect on the date of issuance of bonds, the proceeds of which will be used to finance the Security Instrument and are doomed to include the implementing regulations. BY SIGNING BELOW, Borrower accepts and agrees to the terms and provisions in this Tax - Exempt Financing Rider. Borrower Borrower