From The Enigma
NPL Magazine - Feb. 2015
LEXMAN

In the flat below, the cueword EAR stands for the base word, which has six letters. The first two words, represented by cuewords HEAR and DEAR are the base word each preceded by different letters.

You misunderstood me, so now I will
     HEAR:
When all's said and done, sir, if you
     are not DEAR,
The government says who'll be getting
     your EAR.

Answers:

RESTATE
TESTATE
  ESTATE