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10- '22/2003 08:14 FAX 14024714429 NEBRASKA UCC
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<br />20631400E
<br />FORM 669 -F
<br />DEPARTMENT OF THE TREASURY - INTERNAL REVS
<br />Technical Support, STOP 5900
<br />316 North Robert Street, St. Paul, MN 55101
<br />CERTIFICATE OF SUBORDINATION OF FEDERAL ESTATE TAX LIEN
<br />(Sec. 6325(d)(3), Internal Revenue Code of 1986)
<br />1a002/003
<br />WHEREAS, -Estate of Frederic M. Wiseman, 19550 W Old Military Road, Shelton, Nebraska
<br />68876 is indebted to the United States for additional Federal Estate Tax imposed by Code
<br />Section 2032A` due to the special use valuation elected under section 2032A and /or 2057(f)
<br />in the sum of $72,368.00:
<br />WHEREAS, to secure the collection of said tax, notice of the lien of the United
<br />States, attaching to specific property described below, was filed with the Nebraska
<br />Secretary of State on March 19, 2001, Document Number 9902125550 and the Register of
<br />Deeds County of Hall, Nebraska on March 19, 2001, Document Number. 0200102166, in
<br />accordance with the provisions of law applicable thereto.
<br />WHEREAS, the lien of the United States for said tax has attached to certain property
<br />described as:
<br />SEE ATTACHED LEGAL DESCRIPTION
<br />WHEREA.S, the Area 9 Director of Internal Revenue has determined that the United
<br />States will be adequately.secured after issuance of a certificate of subordination of the
<br />Federal Estate Tax Lien and has authorized the issuance, under the provisions of section
<br />6325(4)(3), Internal Revenue Code of 1986, of such certificate.
<br />NOW, THEREFORE, THIS INSTRUMENT WITNESSETH, That I, Faris R. Fink, Director, Area 9,
<br />of Internal Revenue at St. Paul, Minnesota, charged by law with the duty of collecting
<br />and enforcing the collection of internal revenue taxes due the United States, and charged
<br />with the assessment hereinbefore stated, do, pursuant to the provisions of Section
<br />6325(d) (3), of the Internal Revenue Code of 1986, subordinate the aforesaid Federal
<br />Estate Tax Lien, as it relates to the above- described property, in the amount heretofore
<br />stated to the instrument herein described ae a Mortgage in favor of
<br />First State, Bank in the amount of $610,000.00 and ,recorded on June 7, 2002, Document
<br />Number 020020613,8, saving and reserving, however, the force and effect of said tax lien
<br />against and upon all other property and /or rights to property to which said lien is
<br />attached, whereagever situated.
<br />WITNESS my hand at St. Paul, Minnesota, on October 6, 2003.
<br />Signature Technical Services Group Manager
<br />4 b
<br />For) Fa s R. Fink Director, Area 9, SBSE Com fiance
<br />(NOTE: Certificate of officer authorized by law to take acknowledgments is not essential
<br />to the validity of Subordination of Federal Tax Lien. Rev. Rul 71 -466, 1971 -72, C.B.409)
<br />SEE ATTACHMENTS
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