Document:

EXHIBIT 10.68

                       AIRCRAFT JOINT OWNERSHIP AGREEMENT

        THIS AIRCRAFT JOINT OWNERSHIP AGREEMENT (the "Agreement") is made and
entered into as of the 30th day of September, 2004, by and between Nelnet
Corporate Services, Inc. ("Nelnet"), and Union Financial Services, Inc. ("UFS")
(Nelnet and UFS being 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 registered joint owners, as tenants in common in
the proportions provided for herein, of that certain Cessna Citation VI model
aircraft, Serial No. 650-0232_, U.S. Registration No. N711LV (the "Aircraft").

        B. Joint Owners wish to enter into an agreement pursuant to the
provisions of Section 91.501 of the Federal Aviation Regulations for the use,
operation and maintenance of the Aircraft and for the allocation of the costs
associated therewith.

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

        1. JOINT OWNERSHIP.

               (a) ALLOCATION. Notwithstanding the designation of any Joint
Owner as a registered joint owner of the Aircraft on the records of the Federal
Aviation Administration, the parties agree that all of their respective rights
and obligations with respect to the Aircraft shall be determined solely and
entirely by the terms of this Agreement. Each of the Joint Owners is the owner,
as a tenant in common, of the following undivided interest in the Aircraft (such
interest being referred to herein as the "Ownership Percentage"):

               Nelnet               74.753%

               UFS                  25.247%

               (b) RIGHTS TO AIRCRAFT. Joint Owners hereby acknowledge that,
upon consummation of the Aircraft Sales Agreement dated as of October 1, 2004
(the "Purchase Agreement") between Mobek Investments, LLC as seller and the
Joint Owners as purchasers, the Joint Owners will, to the extent of their
respective Ownership Percentages own the Aircraft, free and clear of any lien,
security interest or encumbrance of any nature. Nelnet and UFS hereby accept and
assume (to the extent of their respective Ownership Percentages) the duties,
burdens, obligations and liabilities contained in the terms of the Purchase
Agreement. Nelnet and UFS shall each pay to Mobek Investments, LLC their
respective Ownership Percentages of the purchase price to be paid for the
Aircraft pursuant to the Purchase Agreement. Each of the Joint Owners shall be
registered as joint owners of the Aircraft on the records of the Federal
Aviation Administration. Each of the Joint Owners represents that the Purchase
Agreement is in full force and effect and that neither of the Joint Owners is in
default on any of its duties or obligations contained therein.

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        2. RELATIONSHIP OF PARTIES. The relationship among the parties is as
tenants in common of a chattel (the Aircraft). Notwithstanding the foregoing,
each Joint Owner waives any right it may have to demand the partition, or sale
for partition, of the Aircraft under any law of the State of Nebraska, or any
other jurisdiction, and hereby agrees that the sole means by which a Joint Owner
may divest itself of its interest in the Aircraft is as provided for in Section
10 hereof. No partnership, joint venture or other relationship between the
parties whereby any party may be held liable for the acts or omissions of any
other party is intended or created by this Agreement or by virtue of the
designation of any party as a registered joint owner of the Aircraft. Each Joint
Owner shall be entitled to its pro rata share (based on its Ownership
Percentage) of the depreciation, gain, loss or deduction with respect to the
Aircraft and shall be severally liable for all costs and expenses chargeable to
such Joint Owner under the Management Agreement (as defined herein) and incurred
with respect to the Aircraft.

        3. MANAGEMENT AGREEMENT. Each Joint Owner agrees that it will enter into
an agreement with Duncan Aviation, Inc. ("Duncan") to operate and manage the
Aircraft on the Joint Owners' behalf (the "Management Agreement"). Each Joint
Owner shall perform their respective obligations pursuant to the Management
Agreement during the term of this Agreement. Each Joint Owner hereby
acknowledges that, in order to provide each Joint Owner with sufficient use of
the Aircraft, no Joint Owner shall be entitled to utilize the Aircraft in excess
of such Joint Owner's Allocated Flight Hours (as defined in Section 5(b) hereof)
during any given year, except to the extent provided for herein or in the
Management Agreement. Each Joint Owner further acknowledges that in the event
any Joint Owner fails to utilize its Allocated Flight Hours during any year
hereunder, such Joint Owner will be deemed to have waived its rights to such
hours thereafter.

        4. REPRESENTATIONS, WARRANTIES AND COVENANTS. Each Joint Owner
represents, warrants and covenants to the other Joint Owners that the:

               (a) Joint Owner is, and for so long as this Agreement remains in
effect will be, a citizen of the United States as described in 49 U.S.C. ss.
40101, et seq., as amended;

               (b) Joint Owner will not utilize the Aircraft for any illegal
purposes or for purposes of providing transportation of passengers or cargo in
air commerce for compensation or hire except as permitted under Section 91.501
of the Federal Aviation Regulations;

               (c) Joint Owner shall not operate the Aircraft unless appropriate
insurance coverage, as detailed in the Management Agreement, is in effect.

        5. SCHEDULING. Duncan shall have the exclusive right to schedule use of
the Aircraft in accordance with the following criteria:

               (a) Use will be scheduled among the Joint Owners, on a
"first-come, first served" basis.

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               (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

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

Use of the Aircraft shall be deemed to commence at the time the Aircraft takes
off and shall terminate when the Aircraft lands at the destination Airport. 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 return the Aircraft from the point of destination to Lincoln,
Nebraska or the time required to position the Aircraft from Lincoln, Nebraska to
the point of origin. Notwithstanding the foregoing, each Joint Owner agrees that
each day it uses the Aircraft (whether the Aircraft is flown on that day or not)
shall be deemed to be a minimum of one and one-half (1.5) Flight Hours.

               (c) Subject to the Aircraft's availability for use by another
Joint Owner for its number of 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 a Joint Owner's proportion of the
Aircraft's airframe and engine maintenance expenses in accordance with the terms
of the Management Agreement, each Flight Hour in excess of the Joint Owner's
Allocated Flight Hours per year shall be multiplied by a factor of 1.1 (the
"Additional Hours Factor"). In the event any Joint Owner uses the Aircraft for
more than one hundred ten percent (110%) of its annual Allocated Flight Hours,
the Joint Owners will consider an equitable adjustment to the Additional Hours
Factor to reflect such additional use.

        6. OPERATING COST ALLOCATION. The Joint Owners will share the costs of
operating the Aircraft as follows:

               (a) MONTHLY FIXED COST PAYMENT. The Joint Owners will each make a
monthly fixed cost payment to Duncan as provided for in the Management
Agreement. It is agreed and understood that the proportion of the total monthly
fixed costs initially paid by each Joint Owner is based on the Joint Owner's
respective Ownership Percentages. If any Joint Owner uses the Aircraft for more
than one hundred ten percent (110%) of its annual Allocated Flight Hours, as
soon as practicable after October 1 of each year, commencing with October 1,
2005, the Joint Owners will determine the percentage of each Joint Owner's
actual use of the Aircraft during the 12-month period ending on September 30 of
such year (the "Actual Use Percentage"). For purposes of calculating the Actual
Use Percentage, all Flight Hours in excess of the Joint Owner's Allocated Flight
Hours for such 12-month period shall be multiplied by the Additional Hours
Factor. If the Actual Use Percentages are different than the Ownership
Percentages, the amount of the total monthly fixed cost payments made during
such 12-month period will be adjusted among the Joint Owners on the basis of the
Actual Use Percentages.

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               (b) MAINTENANCE, REPAIR AND REFURBISHMENT COSTS. Each Joint Owner
will be responsible and liable for its pro-rata portion (based on the Joint
Owner's cumulative Actual Use Percentage determined as of the date the work is
performed) of the cost of maintaining, repairing and refurbishing the Aircraft
and its components.

               (c) FUEL AND OUT OF POCKET COSTS. Each Joint Owner will be
responsible and liable to Duncan for the cost of fuel and other consumables in
connection with all flight hours charged to such Joint Owner and for all
out-of-pocket expenses incurred by Duncan in connection with the Joint Owner's
use of the Aircraft such as, but not limited to, catering, landing fees and crew
expenses.

               (d) PERSONAL PROPERTY TAX. Each Joint Owner will be responsible
and liable for, and will indemnify, defend and hold the other Joint Owners
harmless from liability for, personal property taxes assessed on such Joint
Owner's interest in the Aircraft.

        7. INSURANCE. Each Joint Owner shall, pursuant to the Management
Agreement, cause Duncan to provide and keep in force a policy or policies of
liability insurance covering Aircraft operations with coverage limits of not
less than $100,000,000 per occurrence, single limit bodily injury and property
damage, including passengers. Each Joint Owner will be endorsed as an additional
insured under such policies. Each Joint Owner shall, pursuant to the Management
Agreement, cause Duncan to obtain hull insurance coverage on the Aircraft in an
amount equal to the value of the Aircraft.

        8. MAINTENANCE AND REPAIR. Each Joint Owner shall, pursuant to the
Management Agreement, cause Duncan to be responsible for maintaining the
Aircraft in a serviceable and airworthy condition in accordance with applicable
regulations, requirements and directives. Joint Owners shall not be entitled to
any abatement of their fixed cost payment obligation by reason of the
unavailability of the Aircraft due to the performance of any repair or
maintenance activities.

        9 TAXES. Each Joint Owner will be responsible for, and will indemnify
and hold the other Joint Owner's harmless from liability for, any excise, sales
or similar taxes (including interest and penalties) assessed as the result of
the ownership or use of the Aircraft by such Joint Owner.

        10. ALIENATION OF OWNERSHIP INTEREST.

               (a) Each Joint Owner hereby covenants and agrees that, except as
specifically authorized herein or by agreement of the Joint Owners holding a
majority of the Ownership Percentages, it will not voluntarily encumber, sell,
transfer, assign or otherwise convey, directly or indirectly, any portion of its
interest in the Aircraft to anyone other than a current Joint Owner and that any
attempt to do so will be void and of no force or effect.

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               (b) In the event a Joint Owner wishes to voluntarily sell or
otherwise transfer all (but not less than all) of its interest in the Aircraft
to someone other than a current Joint Owner, such Joint Owner (the "Selling
Joint Owner") shall notify the other Joint Owner (the "Buying Joint Owner") in
writing of its intent. In such event, the Buying Joint Owner shall have the
right, but not the obligation, for a period of thirty (30) days following
receipt of such notice to purchase (for cash or its equivalent) the interest of
the Selling Joint Owner in the Aircraft for an amount equal to the Selling Joint
Owner's pro rata portion (determined on the basis of its Ownership Percentage)
of the Aircraft's then current fair market value as determined by mutual
agreement. If the Buying Joint Owner and the Selling Joint Owner are unable to
agree on the Aircraft's fair market value within thirty (30) days, fair market
value will be determined by three (3) qualified appraisers of used aircraft, one
of whom shall be designated by the Selling Joint Owner, one by the Buying Joint
Owner and one by the two appraisers selected by the Joint Owners. In the event
the Buying Joint Owner do not exercise such right in connection with a proposed
voluntary sale or transfer, the interest of the Selling Joint Owner may be
transferred to a third party provided, however, that such purchaser or
transferee, as a condition of the sale or transfer, shall execute this Agreement
and the Management Agreement and become fully subject to the terms thereof.

               (c) In the event of any change in the ownership of the
controlling interest in a Joint Owner or in the event of an attempted
involuntary sale or transfer of the interest of any Joint Owner (in either case,
the "Selling Joint Owner") in the Aircraft, whether directly or indirectly, the
other Joint Owner (the "Buying Joint Owner") shall have the right, but not the
obligation, for a period of thirty (30) days following receipt of notice of such
change in ownership or attempted involuntary sale or transfer to purchase (for
cash or its equivalent) the interest of the Selling Joint Owner in the Aircraft
for an amount equal to the Selling Joint Owner's pro rata portion (determined on
the basis of its Ownership Percentages) of the Aircraft's then current fair
market value as determined by mutual agreement. If the Buying Joint Owner and
the Selling Joint Owner are unable to agree on the Aircraft's fair market value
within thirty (30) days, fair market value will be determined by three (3)
qualified appraisers of used aircraft, one of whom shall be designated by the
Selling Joint Owner, one by the Buying Joint Owner and one by the two appraisers
selected by the Joint Owners. In the event the Buying Joint Owner do not
exercise such right in connection with a proposed involuntary sale, the interest
of the Selling Joint Owner may be sold to a third party provided, however, that
such purchaser or transferee, as a condition of the sale or transfer, shall
execute this Agreement and the Management Agreement and become fully subject to
the terms thereof.

        11. TERM AND TERMINATION. This Agreement is effective as of the date
first written above and will continue in effect for a period of five (5) years
from such date. At the end of such five (5) year period, UFS shall have the
right to require Nelnet to purchase UFS's interest in the Aircraft for an amount
equal to UFS's pro rata portion (determined on the basis of its Ownership
Percentage) of the Aircraft's then current fair market value as determined by
mutual agreement. If the parties are unable to agree on the Aircraft's fair
market value within thirty (30) days, fair market value will be determined by
three (3) qualified appraisers of used aircraft, one of whom shall be designated
by Nelnet, one by UFS and one by the two appraisers selected by the Joint
Owners. If the term of this Agreement is not extended by agreement of the Joint
Owners, the Joint Owners shall cause Duncan, as agent for the Joint Owners, to
sell the Aircraft in a commercially reasonable manner as soon as practicable
after the end of such 5-year period. The net proceeds from such sale will be
distributed to each Joint Owner in proportion to their Ownership Percentages.
The good faith decision of Duncan regarding the terms and conditions of such
sale shall be conclusive and binding on each of the Joint Owners.

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

Nelnet, Inc.                           Union Financial Services, Inc.

By: /s/ Terry J. Heimes                By: /s/ Michael S. Dunlap
    ---------------------------            -----------------------------

Its:  Chief Financial Officer          Its:
     --------------------------            --------------------------------

                                       6EXHIBIT 10.69

                            AIRCRAFT SALES AGREEMENT

THIS AIRCRAFT SALES AGREEMENT (the "AGREEMENT") is made and entered into as of
this 1st day of October, 2004, by and between Nelnet Corporate Services, Inc.,
121 South 13th Street, Suite 201, Lincoln, Nebraska 68508, and Union Financial
Services, Inc. (herein collectively referred to as "Purchaser"), and Mobek
Investments, LLC, 2501 Expedition Court, Sioux City, Iowa 51111, (herein
referred to as "Seller"), with respect to the following Aircraft and Engines
(collectively, the "Aircraft") as represented per Exhibit A. attached hereto.

        MANUFACTURER                               Cessna Aircraft Company
        MODEL                                      Citation VI
        SERIAL NUMBER.                             650-0232
        REGISTRATION NUMBER                        N711LV
        ENGINES SERIAL NUMBERS                     P-108115 / P-108128

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

1.      Seller hereby agrees to sell, assign, transfer and deliver to Purchaser
        and Purchaser hereby agrees to purchase from the Seller, under and
        pursuant to the terms and conditions hereafter set forth, the above
        referenced Aircraft.

2.      The Purchase Price is agreed upon by the parties to be Four Million
        Eight Hundred Thousand US Dollars ($4,800,000.00USD).

3.      The Purchaser has remitted a refundable deposit in the amount of
        $100,000.00 USD, (One Hundred Thousand U. S. Dollars), to Insured
        Aircraft Title Service (herein after referred to as "IATS") at 4848
        Southwest 36th Street, Oklahoma City, OK, 73179, Attn: Mr. Kirk Woford,
        (800)654-4882, as Escrow Agent.

4.      This Agreement is subject to a Test Flight and Prepurchase Inspection,
        to be performed at Duncan Aviation, Lincoln, NE, to start on or about
        September 21, 2004. Seller at its expense will deliver the Aircraft to
        Duncan Aviation, Lincoln, NE. The Prepurchase Inspection shall be at
        Purchaser's sole expense, and shall be comprised of an industry standard
        Pre-purchase Inspection, including but not limited to engine boroscope,
        windshield thickness check, under potty area check for corrosion, fuel
        leak check, pressurization check, etc. All such inspections are hereby
        approved by the Seller. Acceptance or rejection of the Aircraft shall be
        at the sole discretion of the Purchaser. Purchaser shall advise both
        Seller and Escrow Agent of the results of the Prepurchase Inspection
        within 24 hours after its completion. The Prepurchase Inspection
        facility shall provide Purchaser with a list of discrepancies noted. The
        Purchaser and its representative reserve the right to perform a Post
        Prepurchase Inspection Test Flight (PPITF) if the Prepurchase Inspection
        Facility determines that a discrepancy or multiple discrepancies noted
        during the Prepurchase Inspection warrant that a PPITF be performed. If
        the PPITF is performed, it is not to exceed two hours in duration, and
        the cost of the fuel and MSP expenses are to be paid by the Purchaser.
        Aircraft shall remain in the care and custody and be flown by the
        Seller's pilot (as PIC) during the PPITF. Purchaser and Seller shall
        execute Exhibit B, Notification of Results of Aircraft Prepurchase
        Inspection, on the later of (i) within 24 hours following the completion
        of the Prepurchase Inspection and (ii) October 1, 2004.

               (a) Rejection. Upon receipt of notification from Purchaser that
        the Prepurchase Inspection has been completed and that the Aircraft has
        been rejected, Seller shall cause the Escrow Agent to immediately
        refund, in full, the deposit to Purchaser (minus fuel and MSP expense
        incurred by Seller to return the aircraft to its base airport in Sioux
        City, IA), and this Agreement will be terminated.

<PAGE>

               (b) Acceptance. Upon receipt by the Escrow Agent of notification
        from Purchaser that the Prepurchase Inspection has been completed and
        that the Aircraft has been accepted, subject to Seller at its expense
        repairing the discrepancies noted, Purchaser and Seller shall execute
        Exhibit B, Aircraft Acceptance/Rejection Form, the deposit will become
        non refundable, except as provided herein, and should Purchaser
        thereafter fail to complete the purchase, unless such failure is the
        result of Seller's failure to perform or the breach of Seller's
        obligations or warranties, the Seller shall be entitled to receive the
        escrow deposit as its sole and exclusive remedy as liquidated damages in
        satisfaction of any and all claims and in lieu of any other damages or
        remedies. The aggregate cost of correcting the discrepancies set forth
        in Exhibit B shall reduce the Purchase Price by the amount of such cost.

5.      The Purchaser and its representative shall be permitted to perform a
        Post Prepurchase Inspection Test Flight, if required, as per Paragraph 4
        above, not to exceed two hours in duration, upon the conclusion of the
        Prepurchase Inspection and the repair of noted discrepancies, to
        determine that the Aircraft conforms to the delivery requirements per
        Paragraph 6 below. Seller shall correct, at Seller's sole expense, any
        airworthiness discrepancies which may be noted during the PPITF prior to
        closing and delivery to Purchaser. The cost of the fuel and MSP expenses
        are to be paid by the Purchaser. Aircraft shall remain in the care and
        custody and be flown by the Seller's pilot (as PIC) during the PPITF.
        SIC must meet open pilot warranty of Sellers Insurance Co.

6.      The Aircraft will be delivered free and clear of all security interests,
        liens or encumbrances of any nature whatsoever to Purchaser in Lincoln,
        Nebraska, with a US FAA Certificate of Airworthiness, in an airworthy
        condition, with: all systems operating normally and meeting
        manufacturers specifications; no damage history or corrosion history
        which requires or has required a repair that has entailed the completion
        of an FAA Form 337; 8110-3, or Cessna Engineering Repair Order through
        delivery, all Airworthiness Directives and Mandatory Service Bulletins
        complied with, complete, continuous, up-to-date set of original aircraft
        and engine logbooks; loose equipment; a paid in full and transferable
        MSP engine program; and fully in compliance with current maintenance and
        inspection requirements per the US Federal Aviation Administration (FAA)
        and the Manufacturers approved maintenance program with all required
        time and calendar actions completed through closing without deferment or
        extension, or increased frequency of any inspections, whether cycles,
        calendar, or hours; and recommendations thereof.

7.      The Closing and Delivery shall be set to occur no later than 2 business
        days after the Aircraft has been returned to service as per this
        agreement, and the Purchaser has conducted the PPITF, if required, as
        per Paragraph 4 above. Prior to Closing, Seller will forward to IATS all
        document(s) necessary or required to convey a clear, free and marketable
        title to the "Aircraft", to include but not be limited to a Bill of
        Sale, FAA Form 8050-2, Warranty Bill of Sale (as per Exhibit C), and
        applicable Lien Release(s), the Purchaser will make, through escrow, a
        final payment in full for the Aircraft in the amount of $4,700,000.00
        US. Dollars. Delivery shall take place as evidenced by executing
        Appendix 1, Aircraft Delivery Receipt, and being sent via facsimile to
        IATS, IATS will then proceed to simultaneously file the Bill of Sale and
        Lien release with the FAA Registry on behalf of Purchaser, and wire
        transfer the Purchase Price to Seller, per their written instructions,
        and send Purchaser via overnight mail the Warranty Bill of Sale.

8.      With Seller's full and complete compliance with the terms and conditions
        contained herein and with written notification that the Aircraft is
        ready for delivery, should the Purchaser fail to close for any reason
        other than provided for herein, then, Seller may retain the deposit of
        $100,000.00, as its sole and exclusive remedy as liquidated damages in
        satisfaction of any and all claims and in lieu of any other damages or
        remedies. If Seller fails to provide the Aircraft pursuant to the terms
        and conditions herein and not close for any reason, Seller shall
        immediately refund the deposit to Purchaser, and reimburse Purchaser the
        cost of the Prepurchase Inspection.

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9.      Seller shall not disclose the price or terms of this AGREEMENT to third
        parties except as required to complete the purchase, or as may be
        required by law.

10.     Risk of loss, damage, or destruction of the Aircraft shall pass from
        Seller to Purchaser upon Delivery and Closing of the sale of the
        Aircraft.

11.     Seller represents and warrants that it is the sole owner of the
        Aircraft, that it has good and merchantable title to the Aircraft, and
        that the Aircraft upon delivery will be 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 and that all records maintained
        with respect thereto are true, accurate and complete.

12.     EXCEPT FOR THE WARRANTY OF TITLE EXPRESSLY SET FORTH HEREIN, "SELLER"
        MAKES NO REPRESENTATIONS OR WARRANTIES OF ANY KIND OR NATURE REGARDING
        THE "AIRCRAFT" OR RECORDS, 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" OR RECORDS AIRWORTHINESS, DESIGN, QUALITY OF WORKMANSHIP OR
        MATERIALS, MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

13.     Seller shall not be liable for any failure to perform under this
        agreement due to force majeure which shall include accidents, acts of
        God, fire, explosion, riot, looting, civil commotion, failure of
        machinery or plant, shortages of materials, restrictions by government
        or any competent authority or any other similar circumstances of
        whatsoever kind and howsoever caused beyond control of Seller. If, due
        to force majeure, Seller is unable to deliver the Aircraft as provided
        herein, IATS shall return the deposit, in which event this agreement
        shall terminate and be of no further force and effect.

14.     Seller and Purchaser each represent and warrant to the other that they
        have taken no action which would obligate the other party 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. Seller has engaged
        Jeteffect, Inc. as its broker in this transaction and Seller is solely
        responsible for fees and commissions charged by such broker. Purchaser
        has engaged Duncan Aviation, Inc. as its broker in this transaction and
        Purchaser is solely responsible for fees and commissions charged by such
        broker.

15.     To the extent that any manufacturer's warranties, express or implied,
        are still in effect with respect to the Aircraft (other than warranties
        which by their terms are unassignable or which would be extinguished by
        their assignment), Seller hereby assigns such warranties to the
        Purchaser at the time of delivery.

16.     Purchaser 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
        Purchaser's acquiring the Aircraft. Seller shall be responsible for any
        taxes, fees, or charges assessed against the aircraft prior to delivery
        and shall indemnify and hold Purchaser harmless from these taxes.

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17.     Seller agrees to sign and deliver to Purchaser at Closing a Nebraska
        Resale or Exempt Certificate Form 13 to be filed with the Nebraska State
        Department of Revenue and any other document reasonably requested by
        Purchaser in order to exempt this transaction from Nebraska sales tax.
        This provision shall not affect Purchaser's responsibilities under
        Section 16 hereof. 18. Seller and Purchaser shall split 50/50 all escrow
        fees associated with this transaction.

19.     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 the Aircraft.

20.     This AGREEMENT may be amended only by a written instrument executed by
        both parties.

21.     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.

22.     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.

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

24.     Seller and/or Purchaser 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 Purchaser 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 Purchaser or the
        Qualified Intermediary, Seller will transfer title to the Aircraft to
        Purchaser, 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 Purchaser in writing at
        or before Closing. Seller and/or Purchaser will cooperate with Seller
        and/or Purchaser if requested by Seller and/or Purchaser to structure
        the transaction in such manner, and will execute any documents that
        Seller and/or Purchaser may be reasonably requested to sign that are
        consistent with this AGREEMENT, provided Seller and/or Purchaser incurs
        no additional cost or expense and is 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, the acceptance of the Aircraft or
        payment for the Aircraft.

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IN WITNESS WHEREOF, the parties hereto have executed this AIRCRAFT SALES
AGREEMENT by their duly authorized representative, the day and year first above
written.

Nelnet Corporate Services, Inc.               Mobek Investments, LLC.

By:  /s/ Terry J. Heimes                      By:  /s/ Greg Deman
   --------------------------                 -----------------------------
   Chief Financial Officer
   --------------------------                 -----------------------------
Name and Title                                 Name and Title

Union Financial Services, Inc.

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

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

                                       5
<PAGE>

                                   EXHIBIT A.
                                1993 CITATION VI

                  SERIAL NUMBER: 650-0232 REGISTRATION: N711LV

AIRFRAME & ENGINES

AIRFRAME TOTAL TIME: 3300 HOURS
LANDINGS: 2300
ENG MODEL: TFE-731-3C-100S ON MSP
APU: SUNDSTRAND PATS INSTALLATION
RVSM CERTIFIED

AVIONICS

F/DIR: HONEYWELL SPZ 650                    COMPASS: DUAL HONEYWELL C-14D
EFIS: FIVE TUBE 5"x5" W/MFD                 RMI: DUAL COLLINS RMI 36
AUTOPILOT: HONEYWELL SPZ 650                RADIO ALT: COLLINS ALT 55B
COMMS: DUAL COLLINS PROLINE VHF 22B RADAR: SPERRY PRIMUS 650
NAVS: DUAL COLLINS PROLINE VIR 32A          FMS: DUAL GLOBAL GNS-XLS
ADF: DUAL COLLINS PROLINE ADF 462           CVR: SUNDSTRAND 557
DME: DUAL COLLINS PROLINE DME 42            COLLINS PROLINE TDR 94D
HF: KING KHF 950                            TCAS-II
ALTIMETER: HONEYWELL SPZ 650                HONEYWELL SAT/TAS/TAT SYSTEM

INTERIOR: New 9/1/2000- interior is fireblocked. Tan leather AMP seats
w/corporate tailoring, storage drawers and seat back pockets. Cabinetry is in a
light Burlwood and the carpet is a tan cut pile. Six individual passenger seats
in a center club configuration and forward R/H two-place couch for eight
passenger seating. RH, forward, 16.5" closet, two executive and two slim-line
tables, special LH forward refreshment center. Special aft vanity with closet,
toilet and dividers with sliding doors. Auxiliary passenger seat with (belted
toilet), for ninth passenger.

EXTERIOR:   New 9/1/2000- overall snow white with black/gold/grape stripes.

NOTES: Phase 5 completed February 2003, Sundstrand APU (PAT's installation), B&D
cabin display, fuel quantity totalizer, dual 40 amp batteries, 76 cubic ft.
oxygen system, EROS oxygen masks, RVSM compliant, CESSNA Pro Parts.

           ALL SPECIFICATIONS SUBJECT TO VERIFICATION UPON INSPECTION
            AIRCRAFT SUBJECT TO PRIOR SALE, OR WITHDRAWAL FROM MARKET

                                       6
<PAGE>

                                    EXHIBIT B
           NOTIFICATION OF RESULTS OF AIRCRAFT PREPURCHASE INSPECTION

Pursuant to the provisions of the Aircraft Sales Agreement dated October 1, 2004
(the "Agreement"), between Mobek Investments, LLC ("Seller"), Union Financial
Services, Inc. and Nelnet Corporate Services, Inc. (collectively, the
"Purchaser"), Seller is hereby notified that Purchaser has performed its
pre-purchase inspection of Cessna Citation VI s/n 650-0232 (N711LV), at Duncan
Aviation, Inc., Lincoln, NE, and has (initial whichever box is applicable):

        [ ]    REJECTED THE AIRCRAFT. Upon Escrow Agent's receipt from
               Purchaser of this Exhibit B, Escrow Agent shall immediately
               refund to Purchaser the full amount of the deposit, (minus the
               fuel and MSP expense incurred by Seller to return Aircraft back
               to Sioux City, IA.) The Agreement is terminated.

        [ ]    ACCEPTED THE AIRCRAFT. Escrow Agent will be notified
               and Purchaser's deposit from this point on is to be held on a
               non-refundable basis, unless Seller fails to perform or Seller
               breaches its obligations or warranties.

        [ ]    ACCEPTED THE AIRCRAFT, SUBJECT TO SELLER'S AGREEMENT TO
               CORRECT THE AIRWORTHINESS DISCREPANCIES LISTED BELOW. Upon Seller
               executing below, agreeing to repair the airworthiness
               discrepancies listed below, Purchaser will notify Escrow Agent
               and Purchaser's deposit from this point on is to be held on a
               non-refundable basis, unless Seller fails to perform or Seller
               breaches its obligations or warranties.

               List of Discrepancies to be Corrected:
               (1)__(See List Attached)_________________

Dated:___________   Nelnet Corporate Services, Inc.   Union Financial Services,
Inc.

                    ______________________________    __________________________

                    ______________________________    __________________________

                           Name & Title                      Name & Title

Seller hereby agrees to the conditions set forth above and agrees to correct the
airworthiness discrepancies listed herein, at Seller's expense.

Dated:_______________                       Mobek Investments, LLC

                                             __________________________

                                             __________________________
                                                   Name & Title

                                       7
<PAGE>

                                    Exhibit C

                              WARRANTY BILL OF SALE

        KNOW ALL MEN BY THESE PRESENTS:

That Mobek Investments, LLC. ("SELLER"), in consideration of the sum of ONE
DOLLAR ($1.00) and other good and valuable consideration paid to it by Nelnet
Corporate Services, Inc. and Union Financial Services, 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
right, title and interest in and to the airframe described as Cessna Citation VI
Serial Number 650-0232, together with the engines installed thereon, described
as Honeywell TFE-731-3C-100S, Serial Numbers P-1081158 and P-108128, 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 Aircraft Purchase Agreement dated as of October
1, 2004 (collectively, the "Aircraft").

        That SELLER hereby warrants to PURCHASER, its successors and assigns
that it is the holder of title to 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 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 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 the Aircraft and the delivery
and recording of this or any Federal Aviation Administration Bill of Sale.

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

                                    Mobek Investments, LLC

                                    By:____________________________

                                    Its:____________________________

                                       8
<PAGE>

                                   Appendix 1

                            AIRCRAFT DELIVERY RECEIPT

Acknowledgment is made that the following Aircraft:

        MANUFACTURER                        Cessna Aircraft Company
        MODEL                               Citation VI
        SERIAL NUMBER.                      650-0232
        REGISTRATION NUMBER                 N711LV
        ENGINES SERIAL NUMBERS              Honeywell (P-108115 / P-108128)

is hereby delivered to Purchaser at: Lincoln, NE this _____ day of ________,
2004 and that the Aircraft fully meets the terms and conditions of the AIRCRAFT
SALES AGREEMENT dated, October 1, 2004, and fully complies with the
representations therein.

Seller has delivered said Aircraft to Purchaser this date and has collected no
State or Local Taxes. Purchaser is solely responsible for any present or future
taxes or duties that may be levied on Purchaser in connection with the sale of
said "Aircraft".

Nelnet Corporate Services, Inc.                Mobek Investments, LLC

-----------------------------                  -----------------------------

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

Union Financial Services, Inc.

By:
   --------------------------

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

                                       9
<PAGE>

                      ADDENDUM TO AIRCRAFT SALES AGREEMENT

Mobek Investment, LLC, ("Seller"), and Nelnet Corporate Services, Inc. and Union
Financial Services, Inc. ("Purchaser") hereby agree that Purchaser has per the
Aircraft Purchase Agreement signed by Seller on September 29, 2004, and signed
by Purchaser on September 29, 2004, had Duncan Aviation, Inc., Lincoln, NE,
perform a Pre-Purchase Inspection of the Aircraft (Cessna Aircraft Company,
Cessna Citation VI s/n 650-0232, N711LV), and the Pre-Purchase Inspection has
been completed.

Purchaser hereby agrees to waive the Seller agreeing to repair at Seller's
expense the Airworthy Discrepancies noted during the Prepurchase Inspection
agreed upon in Exhibit B in exchange for a reduction in the Purchase Price of
the Aircraft by the amount of $21,000.00 ($21,000 Thousand U.S. Dollars). The
Purchase Price now being $4,779,000.00 (Four Million Seven Hundred Seventy Nine
Thousand U. S. Dollars). All other terms and conditions to both Purchaser and
Seller shall still be in effect.

Purchaser:                                  Seller:
Nelnet Corporate Services, Inc.                    Mobek Investments, LLC

By: /s/ Terry J. Heimes                     By: /s/ Greg Deman
   ----------------------------                 ---------------------------

Union Financial Services, Inc.

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

                                       10
<PAGE>

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