Corporate Offices, Plant and Equipment 
Form 2140 actually authorizes two contracts: a sale of real estate, and a leaseback of that property. ~

Form 2140:     BOARD OF DIRECTORS' RESOLUTION FOR SALE AND LEASEBACK OF REAL ESTATE~
BOARD OF DIRECTORS' RESOLUTION FOR SALE AND LEASEBACK OF REAL ESTATE

WHEREAS, the Board of Directors has determined that it will be in the best interests of the > Corporation to sell certain of its real property and to lease the same back from the purchasers, it is hereby 
RESOLVED, that this Corporation sell the parcel of real property it owns and that is located at > , in the City of > , in the State of > , and that is described in the Deed attached to the minutes of this meeting, to the > Company, on the terms set out in the attached Deed, and that concurrently with that transfer, the Corporation shall take back a lease thereof from > , the buyer, on the terms set out in the Lease attached to the minutes of this meeting; and it is 
FURTHER RESOLVED, that the President and Secretary of this Corporation are hereby authorized to act in behalf of the Corporation and to execute and deliver the Deed, Lease and such other instruments as may be required in connection with the sale and leaseback of the above mentioned real estate and to affix the corporate seal of this Corporation to such documents. 
The undersigned, > , certifies that I am the duly appointed Secretary of > Corporation and that the above is a true and correct copy of a resolution duly adopted at a meeting of the directors thereof, convened and held in accordance with law and the Bylaws of said Corporation on > , 19> , and that such resolution is now in full force and effect. 
IN WITNESS THEREOF, I have affixed my name as Secretary of > Corporation and have attached the seal of > Corporation to this resolution.

Secretary 
Dated: > , 19> .
(SEAL)