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200406350 <br />(ii) Who has had a present ownership interest in a principal Residence during any part of the <br />three -year period ending on the date of the sale or transfer, all as provided in Section <br />(143(d) and (1)(2) of the Internal Revenue Code (except that "100 percent" shall be <br />substituted for "95 percent or more" where the latter appears in Section 143(d)(1)); or <br />(iii) At an acquisition cost which is greater than the maximum limits established by the <br />Nebraska Investment Finance Authority (the "Authority") in connection with its Program, <br />pursuant to which Program this Security Instrument is financed; or <br />(iv) Who has a gross family income in excess of the maximum limits established by the <br />Authority in connection with its Program; or <br />(b) Borrower fails to occupy the property described in the Security Instrument without prior written consent of <br />Lender or its successors or assigns described at the beginning of this Tax - Exempt Financing Rider, or <br />(c) Borrower omits or misrepresents a fact that is material with respect to the provisions of Section 143 of the <br />Internal Revenue Code in an application for the loan secured by this Security Instrument. <br />References are to the Internal Revenue Code as amended and in effect on the date of issuance of bonds, the proceeds <br />of which will be used to finance the Security Instrument and are doomed to include the implementing regulations. <br />BY SIGNING BELOW, Borrower accepts and agrees to the terms and provisions in this Tax - Exempt Financing Rider. <br />Borrower <br />Borrower <br />