Nebraska Probate Form 809a - Agreement Under Irc § 6324a

WHEN TO USE THE FORM: This form is a suggested form of agreement to be submitted with Form 809, the Personal Representative's application for and notice of election of a special lien under IRC § 6324A to secure the payment of the estate tax deferred under IRC § 6166.

Regulation § 301.6324A-1(b)(3) states that if a person required to sign the agreement cannot legally bind himself or herself due to infancy or incompetency, a representative authorized under local law to bind such person in the agreement may sign the agreement on such person's behalf.

See the Notes and Instructions to Form 809.