Document:

EXHIBIT 10.66

           AGREEMENT TO PURCHASE AND SELL PARTIAL INTEREST IN AIRCRAFT

THIS AGREEMENT TO PURCHASE AND SELL PARTIAL INTEREST IN AIRCRAFT (the
"AGREEMENT") is made and entered into as of this 27th day of September, 2004, by
and between Nelnet Corporate Services, Inc., f/k/a Nelnet Corporation (herein
referred to as "Seller"), and Crete Carrier Corporation ("Crete Carrier") and
Nebco Intermodal, Inc. ("Nebco"), (Crete Carrier and Nebco being referred to
herein individually as a "Purchaser" and collectively as the "Purchasers"), with
respect to That certain Cessna Citation Excel model aircraft, Serial No.
560-5270, Reg No. N300DA (the "Aircraft")

NOW, THEREFORE, in consideration of the mutual covenants hereafter contained,
the parties hereto agree as follows:

1.      Sale of Seller's Interest in Aircraft. Seller hereby agrees to sell,
        assign, transfer and deliver to Purchasers and Purchasers hereby
        severally agree to purchase from the Seller, under and pursuant to the
        terms and conditions hereafter set forth, Seller's undivided aggregate
        45% ownership interest in the above referenced Aircraft in the following
        proportion: (i) an undivided 30% interest in the Aircraft shall be
        transferred to Crete Carrier, and (ii) an undivided 15% in the Aircraft
        shall be transferred to Nebco.

2.      Purchase Price. The purchase price for the portion of Seller's ownership
        interest in the Aircraft purchased by Crete Carrier shall be Two
        Million, Three Hundred Eighty Two Thousand, One Hundred Seventeen
        Dollars ($2,382,117.00). The purchase price for the portion of Seller's
        ownership interest in the Aircraft purchase by Nebco shall be One
        Million, One Hundred Ninety One Thousand, Fifty Eight Dollars
        ($1,191,058.00).

3.      No Encumbrance. The Seller's interest in the Aircraft shall be
        transferred to Purchasers free and clear of all security interests,
        liens or encumbrances of any nature whatsoever.

4.      Closing. The Closing shall be set to occur no later than 2 business days
        after execution of this AGREEMENT. Closing shall take place as evidenced
        by executing and filing an FAA Aircraft Bill of Sale (AC Form 8050-2)
        with the FAA Aircraft Registry on behalf of Purchaser, and wire
        transfering the Purchase Price to Seller or its designated Qualified
        Intermediary, per their written instructions, and by delivery to the
        respective Purchasers of a Bill of Sale in the form attached hereto as
        Exhibit A.

5.      Risk of Loss. Risk of loss, damage, or destruction of the Seller's
        interest in the Aircraft shall pass from Seller to Purchasers upon
        Closing of the sale of Seller's interest in the Aircraft.

6.      Representations. Seller represents and warrants that it is the sole
        owner of an undivided 45% interest in the Aircraft, that it has good and
        merchantable title to an undivided 45% interst in the Aircraft, and that
        Seller's interest in the Aircraft will be transferred to the respective
        Purchasers free and clear of all security interests, liens, claims, and
        encumbrances whatsoever. Seller further represents and warrants that it
        has no knowledge of any defect or deficiency with respect to the
        Aircraft.

        EXCEPT FOR THE WARRANTY OF TITLE EXPRESSLY SET FORTH HEREIN, "SELLER"
        MAKES NO REPRESENTATIONS OR WARRANTIES OF ANY KIND OR NATURE REGARDING
        THE "AIRCRAFT", WHICH ARE DELIVERED HEREUNDER IN AN "AS IS, WHERE IS"
        CONDITION. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, "SELLER"
        DISCLAIMS ALL OTHER WARRANTIES, GUARANTEES OR LIABILITIES, WHETHER
        EXPRESS OR IMPLIED OR STATUTORY, SUCH AS THE CONDITION OF THE "AIRCRAFT"
        AIRWORTHINESS, DESIGN, QUALITY OF WORKMANSHIP OR MATERIALS,
        MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

<PAGE>

7.      BROKER'S COMMISSION. Seller and Purchasers each represent and warrant to
        the other that they have taken no action which would obligate the other
        parties or give rise to a valid claim for a broker's fee in connection
        with this transaction and each party agrees to indemnify and forever
        hold the other harmless from and against any claims for brokers'
        compensations, fees, or commissions arising out of the indemnifying
        party's actions.

8.      TAXES. Purchasers shall pay, and shall indemnify and hold the Seller
        harmless from all sales, use, property, ad valorem, value added, or
        other similar taxes, fees, or other charges of any nature (excluding
        taxes on net or gross income or gain realized by the Seller) together
        with any penalties, fines, or interest thereon which may be assessed or
        levied by the U.S. Government or other U.S. taxing authority as a result
        of the Purchasers' acquiring Seller's interest in the Aircraft. Seller
        shall be responsible for any taxes, fees, or charges assessed against
        the Aircraft prior to Closing and shall indemnify and hold Purchasers
        harmless from these taxes.

9.      PRIOR AGREEMENTS. This AGREEMENT sets forth the entire contract between
        the parties and supersedes all previous communications, representations,
        or agreements, whether oral or written, between the parties with respect
        to the sale and purchase of Seller's interest in the Aircraft. The
        parties agree that the Aircraft Joint Ownership Agreement dated as of
        August 22, 2002 (the "Ownership Agreement") between Seller and
        Purchasers is hereby amended to delete Seller as a party thereto, and to
        transfer Seller's rights and obligations pursuant to the Ownership
        Agreement to Purchasers in the same proportion as Seller's ownership
        interest in the Aircraft is being transferred (30% to Crete Carrier and
        15% to Nebco). The Purchasers further acknowledge that Seller has fully
        satisfied its obligations under the Ownership Agreement and the Seller
        shall have no further duties or obligations in connection with the
        Ownership Agreement. Purchasers shall severally assume all of Seller's
        obligations under the Ownership Agreement arising after the Closing of
        the sale pursuant to this AGREEMENT in the same proportion as Seller's
        ownership interest in the Aircraft is being transferred hereunder.
        Purchasers shall use best efforts in good faith to terminate or amend
        the Aircraft Management Agreement dated as of August 22, 2002 (the
        "Management Agreement") between Duncan Aviation, Inc. ("Duncan"),
        Purchasers and Seller, so as to remove Seller as a party to such
        Management Agreement, and that Purchasers hereby severally assume all of
        Seller's obligations under the Management Agreement arising after the
        Closing of the sale pursuant to this AGREEMENT in the same proportion as
        Seller's ownership interest in the Aircraft is being transferred
        hereunder . Purchasers agrees to indemnify and hold harmless Seller for
        any claim of Duncan under the Management Agreement arising on or after
        the date of Closing.

10.     AMENDMENTS. This AGREEMENT may be amended only by a written instrument
        executed by all parties.

11.     AUTHORIZATION. Seller and Purchaser each warrant to the other that the
        execution, delivery, and performance of this AGREEMENT has been
        authorized and approved by all required corporate action, and the
        parties executing this document warrant their authority to so bind the
        respective parties.

12.     COUNTERPARTS. This AGREEMENT may be executed in two or more
        counterparts, each of which shall be deemed an original and shall be
        effective when executed by both parties.

13.     GOVERNING LAW. This contract shall be deemed to have been made, executed
        under and governed by the law of the State of Nebraska.

                                       2
<PAGE>

14.     1031 EXCHANGE. Seller and/or Purchasers may structure the transaction
        herein contemplated as the receipt of replacement property pursuant to a
        like-kind exchange under the provisions of Section 1031 of the Internal
        Revenue Code of 1986, as amended, and the Treasury Regulations
        promulgated thereunder (the "Regulations"). It is expressly acknowledged
        that Seller and/or Purchasers may assign its rights in this AGREEMENT to
        a qualified intermediary as defined in the Regulations ("Qualified
        Intermediary") and at Closing, at the request of Purchasers or the
        Qualified Intermediary, Seller will transfer title to the Aircraft to
        Purchasers, the Qualified Intermediary or to an "Exchange Accommodation
        Titleholder" as defined in Revenue Procedure 2000-37, 2000-2 C.B. 38.
        Any assignment of this AGREEMENT shall be in writing and notification of
        the assignment shall be given to Seller and/or Purchasers in writing at
        or before Closing. Seller and/or Purchasers will cooperate with Seller
        and/or Purchasers if requested by Seller and/or Purchasers to structure
        the transaction in such manner, and will execute any documents that
        Seller and/or Purchasers may be reasonably requested to sign that are
        consistent with this AGREEMENT, provided Seller and/or Purchasers incur
        no additional cost or expense and are held harmless against any
        liability arising because of the intended like-kind exchange or any
        challenge to or failure of this transaction to qualify for such
        treatment. The conclusion of such like-kind exchange shall not be a
        condition precedent to the conclusion of this AGREEMENT, or payment for
        the Seller's interest in the Aircraft.

  IN WITNESS WHEREOF, the parties hereto have executed this AGREEMENT TO
  PURCHASE AND SELL PARTIAL INTEREST IN AIRCRAFT by their duly authorized
  representative, the day and year first above written.

Nelnet Corporate Servcies, Inc., f/k/a            Crete Carrier Corporation
Nelnet Corporation

By:  /s/ Terry J. Heimes__                         By:    /s/ Tonn M. Ostergard
     ---------------------                                ---------------------

     Chief Financial Officer                              President
     -----------------------                              ------------------
     Name and Title                                       Name and Title

Nebco Intermodal, Inc.

By:   /s/ Stan Malz
   --------------------------

   --------------------------
   Name and Title

<PAGE>

                                   EXHIBIT A.

                              WARRANTY BILL OF SALE

        KNOW ALL MEN BY THESE PRESENTS:

That Nelnet Corporate Services, Inc., f/k/a Nelnet Corporation ("SELLER"), in
consideration of the sum of ONE DOLLAR ($1.00) and other good and valuable
consideration paid to it by Crete Carrier Corporation and Nebco Intermodal, Inc.
(collectively, the "Purchaser"), the receipt of which is hereby acknowledged,
hereby sells, grants, transfers and delivers to Purchaser, its successors and
assigns all of SELLER's undivided 45% right, title and interest in and to the
airframe described as Cessna Citation Excel Serial Number 560-5270, together
with the engines installed thereon, together also with all equipment,
components, appliances, parts, instruments, avionics, appurtenances,
accessories, furnishings and other equipment of whatever nature installed in or
attached to the airframe or the engines ("Components"), together also with all
loose equipment and documents in the airframe and spare parts associated with
the airframe, engines or components, together with all repair or maintenance
agreements or programs relating to the airframe, engines or components, all
pursuant to that Agreement to Purchase and Sell Partial Interest in Aircraft
dated as of September ___, 2004 (collectively, the "Aircraft").

        That SELLER hereby warrants to PURCHASER, its successors and assigns
that it is the holder of title to an undivided 45% interest in the Aircraft and
has the right to sell the same as aforesaid and that this Bill of Sale conveys
to PURCHASER good and marketable title to an undivided 45% interest in the
Aircraft, free and clear of all security interests, liens, claims, charges and
encumbrances of any nature whatsoever, and that SELLER will warrant and defend
such an undivided 45% interst in title forever against all claims and demands
whatsoever.

        That SELLER agrees and acknowledges that the terms and conditions of
this Bill of Sale shall survive the delivery of this Bill of Sale and the
recording of this or any Federal Aviation Administration Bill of Sale.

        IN WITNESS WHEREOF, SELLER has caused this Bill of Sale to be signed by
its duly authorized officer this ________ day of ______________________, 2004.

                                    Nelnet Corporate Services, Inc.,
                                    f/k/a Nelnet Corporation

                                    By:____________________________

                                    Its:____________________________EXHIBIT 10.67

                          AIRCRAFT MANAGEMENT AGREEMENT

        THIS AIRCRAFT MANAGEMENT AGREEMENT (the "Agreement") is made and entered
into as of the 30th day of September, 2004, by and between DUNCAN AVIATION, INC.
("Duncan") and Nelnet Corporate Services, Inc. ("Nelnet") and Union Financial
Services, Inc. ("UFS") (Nelnet and UFS being sometimes referred to herein
individually as a "Joint Owner" and collectively as the "Joint Owners") and is
made with reference to the following:

        A. Joint Owners are the owners, as tenants in common, of that certain
Cessna Citation VI aircraft, Serial No. 650-0232, Registration No. N711LV (the
"Aircraft").

        B. Joint  Owners  have agreed  pursuant  to the terms of an Aircraft
Joint  Ownership  Agreement  (the  "Joint  Ownership  Agreement")  of even  date
herewith  executed  amount  them to engage the  services of Duncan to manage the
Aircraft.

        C. Duncan is desirous of managing the use, maintenance and all other
matters pertaining to the Aircraft on the terms and conditions set forth herein.

        NOW, THEREFORE, in consideration of the premises and of the mutual
agreements contained herein, and intending to be legally bound hereby, the
parties agree as follows:

        1. Joint Owners hereby engage Duncan, and Duncan hereby agrees, to
manage the Aircraft for the benefit of the Joint Owners. Duncan hereby accepts
possession of the Aircraft from the Joint Owners for the purposes set forth
herein.

        2. Duncan hereby agrees to manage, maintain and operate the Aircraft for
the benefit of the Joint Owners with all due  reasonable  care and in accordance
with  applicable  insurance  coverage and within the  standards  and  guidelines
established  by the Federal  Aviation  Administration  (the "FAA") and to comply
with all laws,  ordinances  or  regulations  relating to the use,  operation and
maintenance of the Aircraft.  Duncan will permit the Aircraft to be used only as
contemplated by the manufacturer  thereof as specified in the owner's manual and
other technical materials regarding the Aircraft provided by the manufacturer.

        3. Throughout the term of this Agreement, Duncan will (a) inspect,
maintain, service, repair, overhaul and test the Aircraft by duly competent
personnel, in accordance with FAA approved maintenance and preventive repair
programs therefore, as required to keep the Aircraft airworthy and in good
operating condition; (b) maintain all records, logs and other materials required
by the FAA to be maintained in respect of the Aircraft and make the same
available for Joint Owners' inspection; and (c) comply with all laws of every
jurisdiction in which the Aircraft may be operated and with all rules of the FAA
and any other governmental body exercising jurisdiction over the Aircraft, and
shall maintain the Aircraft in proper condition for operation under such laws
and rules including, without limitation, all manufacturer's recommended
maintenance.

                                       1
<PAGE>

        4.     (a) Duncan hereby agrees to provide and make available to Joint
Owners, professionally qualified pilots who are familiar with and licensed to
operate the Aircraft and who meet and maintain the requirements of any insurance
policy covering the Aircraft. Such pilots shall be reasonably acceptable to the
Joint Owners.

               (b) Joint Owners hereby direct Duncan, and Duncan hereby agrees,
to make all necessary take-off, flight and landing arrangements for flights
operated by Joint Owners. Duncan will pay for and bill the Joint Owner on whose
behalf the flight is conducted, and such Joint Owner shall be liable for and
agrees to pay for, all flight operating expenses relating to such flight
including but not limited to fuel, travel and lodging expenses for the crew,
hangar and tie-down costs, landing fees, in-flight food and beverages. Fuel
purchased at a Duncan facility shall be charged for at 80% of Duncan's then
current standard fuel rate. Joint Owners shall, at reasonable times, have the
right to inspect Duncan's records with respect to the Aircraft (including,
without limitation, all maintenance records).

        5. Duncan shall provide suitable hangar facilities for the Aircraft at
the Lincoln, Nebraska Municipal Airport which facilities shall be reasonably
acceptable to the Joint Owners.

        6.    (a) Joint Owners hereby direct and Duncan hereby agrees to arrange
for, obtain and keep in force during the term of this Agreement, the following
insurance coverages with insurers of recognized reputation, responsibility and
having at least an A.M. Best rating of "A" or better:

                 (1) aircraft physical damage insurance with no deductible
with respect to the Aircraft, against loss, theft or damage, extended coverage
with respect to any engines or parts while  removed from the  Aircraft,  for not
less than the current fair market value of the Aircraft  naming the Joint Owners
as named  insureds  and as loss payees with losses  payable as their  respective
interests may appear in the event of an actual or constructive total loss.

                      (2) passenger and third party liability insurance for the
Aircraft   in  an   amount   not  less   than  One   Hundred   Million   Dollars
($100,000,000.00)  combined single limit liability coverage and shall cause each
Joint Owner to be named insureds thereunder.

               (b) Copies of such policies and certificates of insurance shall
be furnished to each Joint Owner upon request. Such insurance shall be
maintained by Duncan in full force and effect throughout the term hereof and the
insurer shall provide each Joint Owner with thirty (30) days advance written
notice of cancellation or material alteration.

                                       2
<PAGE>

        7. Duncan will provide assistance to and consult with Joint Owners in
all matters regarding the Aircraft including, but not limited to:

               (a)  FAA and manufacturer's correspondence and directives;

               (b)  Enforcement of warranty claims;

               (c)  Enforcement, litigation and settlement of insurance matters;
                    and

               (d)  Parts replacement, services and maintenance arrangements.

        8. As compensation for the services to be provided by Duncan hereunder,
Joint Owners hereby agree to pay a Monthly Management Fee to Duncan in the
amount of $17,902.00 per month commencing on October 1, 2004. The Monthly
Management Fee shall be Duncan`s full compensation for the salaries, benefits
and payroll taxes of the pilots of the Aircraft, the cost of providing hull and
liability insurance on the Aircraft, pilot training, navigation and weather
services, hangar rent and for providing management and scheduling services
hereunder. Each Joint Owner's pro-rata portion of the monthly Management Fee
shall be due and payable to Duncan in advance not later than the 10th day of
each month. The Monthly Management Fee is subject to adjustment by mutual
agreement of the parties to reflect the then current cost of providing the
services covered thereby.

        9. As compensation for the cost of providing repair and maintenance
services hereunder, each Joint Owner hereby agrees to pay Duncan such Joint
Owner's pro-rata portion of the cost of maintaining and repairing the Aircraft
and its components. Determination of a Joint Owner's pro-rata portion of repair
and maintenance costs will be determined on the basis of the Joint Owner's
cumulative Actual Use Percentage determined in accordance with the Joint
Ownership Agreement as of the date the work is performed.

        10. Duncan shall have the exclusive right to schedule use of the
Aircraft among the Joint Owners in accordance with the following criteria:

               (a) Use will be scheduled on a "first-come, first served" basis,
subject, however, to the provisions of subsection (e) of this Section 10.

               (b) Each Joint Owner will be entitled to use the Aircraft for the
following number of flight hours (the "Allocated Flight Hours") during each
twelve-month period commencing with the date of this Agreement:

               Nelnet        300 hours
               UFS           100 hours

               (c) Allocated Flight Hours not utilized during any twelve-month
period may not be carried over to subsequent periods.

                                       3
<PAGE>

               (d) A Joint Owner's use of the Aircraft will be deemed to
commence at the time the Aircraft takes off and will terminate when the Aircraft
lands at the destination Airport unless the Joint Owner requires the Aircraft to
lay-over, in which case use of the Aircraft will terminate when the Joint Owner
releases the Aircraft. In addition, one-tenth (1/10) of an hour shall be added
to each take-off and landing to account for taxi time. Each such hour of use of
the Aircraft (including such one-tenth (1/10) hour for each take-off and
landing) and rounded to the nearest one-tenth (1/10) of an hour is referred to
herein as a "Flight Hour". Flight Hours for one-way trips shall include, as
applicable, the time required to position the Aircraft from Lincoln, Nebraska to
the point of origin or to return the Aircraft to Lincoln, Nebraska from the
point of destination. Notwithstanding the foregoing, each Joint Owner agrees
that each day it uses the Aircraft (including lay-over days) shall be deemed to
be a minimum of one and one-half (1.5) Flight Hours.

               (e) Subject to the Aircraft's availability for use by another
Joint Owner for such Joint Owner's Allocated Flight Hours, a Joint Owner may
make reasonable use of the Aircraft for more than the Joint Owner's annual
Allocated Flight Hours. For purposes of calculating the Joint Owner's proportion
of the Aircraft's airframe and maintenance expenses in accordance with the terms
of this Agreement, each Flight Hour, or portion thereof, in excess of the Joint
Owner's Allocated Flight Hours during any year shall be multiplied by a factor
of 1.1.

        11. This Agreement is effective as of the date first written above and
will continue in effect until cancelled by Duncan or by the Joint Owners holding
a majority of the Ownership Percentages upon not less than thirty (30) days
prior written notice.

        12. Joint Owners acknowledge and agree that Duncan shall have no
liability for delay or failure to furnish the Aircraft and pilots pursuant to
this Agreement when such failure is caused by government regulation or
authority, war, civil commotion, strikes or labor disputes, weather condition,
Acts of God or as the result of maintenance or repair activities. Joint Owners
and Duncan further agree that when, in the reasonable view of the Joint Owner,
Duncan or the pilots of the Aircraft, safety may be compromised, the Joint
Owner, Duncan or the pilots may terminate a flight, refuse to commence a flight,
or take other action necessitated by such safety considerations without
liability for loss, injury, damage or delay.

        13. Joint Owners acknowledge and agree that it is their responsibility
to ensure that operations of the Aircraft conducted on behalf of the Joint
Owners are not subject to the provisions of Part 135 of the Federal Aviation
Regulations. Each Joint Owner severally agrees that it will indemnify, defend
and hold Duncan harmless from any liability, cost or expense, including cost of
defense, arising out of fines, penalties or other administrative sanctions
imposed on or threatened or assessed against Duncan as a result of the failure
of such Joint Owner to comply with this obligation.

                                       4
<PAGE>

        IN WITNESS WHEREOF, the parties have executed this Agreement as of the
date first set forth above.

Duncan Aviation, Inc.                      Nelnet Corporate Services, Inc.

By:/s/ Rene Cardona                        By:  /s/ Terry J. Heimes
      ---------------------------               ------------------------------

Title:                                     Title:  Chief Financial Officer
      ---------------------------               ------------------------------

Union Financial Services, Inc.

By: /s/ Michael S. Dunlap
      ---------------------------

Title:
      ---------------------------

                                       5

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