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20��U300� L. To apply for benefits and participate in programs offered by any governmental body, administrative agency, person or entity; M. To transfer to the trustee of any revocable trust created by me, if such trust is in existence at the time, any and all property of mine (excepting p'roperty held by me and any other person as joint tenants with full rights of survivorship), which property shall be held in accordance with the terms and provisions of the agreement creating such trust; N. To disclaim any intere.st in property passing to me from person or entity; O. To make gifts of any of my property or assets to members of my family; and to make gifts to such other persons or religious, educational, scientific, charitable or other nonprofit organizations to whom or to which I have an established pattern of giving; provided, however, that my Attorney-in-Fact may not make gifts of my property to himself or herself. I appoint _ N1,\LIaF�CL i�. 32�v �`1�3 o f �'1R't'F� ��1�13�1� K.�}- as my Attorney-in-Fact solely for the purpose of determining if a gift of my property to 4he Attorney-in-Fact appointed and acting hereunder is appropriate and to make any such gifts which are appropriate. 3. Construction This Power of Attorney is to be construed and interpreted as a general power of attorney. The enumeration of specific items, rights, acts or powers shall not limit or restrict the general and all-inclusive powers that I have granted to my Attorney-in-Fact. All references to property or property rights herein shall include all real, personal, tangibie, intangible or mixed property. Words and phrases set forth in this Power of Attorney shall be construed as in the singular or plural number and as masculine, feminine or neuter gender according to the context. Any authority granted to my Attorney-in-Fact, however, shall be limited so as to prevent this Power of Attorney (a) from causing my Attorney-in-Fact to be taxed on my income; (b) from causing my estate to be subject to a general power of appointment (as that term is defined by Section 2041, Internal Revenue Code of 1986, as amended) by my Attorney-in-Fact; and (c) from causing my Attorney-in-Fact to have any incidents of ownership (within the meaning of Section 2042 of the Internal Revenue Code of 1986, as amended) with regard to any life insurance policies on the life of my Attorney-in-Fact. 4. Liabilitv of Attornev-in-Fact. My Attorney-in-Fact shall not be liable for any loss sustained through an error of judgment made in good faith, but shall be liable forwillful misconduct or breach of good faith in the performance of any of the provisions of this power of attorney. 5. Comaensation of Attornev-in-Fact. The Attorney-in-Fact understands that this power of attorney is given without any express or implied promise of compensation to said Attorney-in-Fact. Any services performed as my Attorney-in-Fact will be done without compensation, either during my lifetime or upon my death, but the Attorney-in-Fact shall be entitled to reimbursement fbr all reasonable expenses incurred as a result of carrying out any provisions of this power of attorney: 6. Accountina bv Attornev-in-Fact. Upon my request or the request of any conservator appointed on my behalf or the personal representative of my estate, my Attorney-in-Fact shall provide a complete accounting as to all acts performed pursuant to this power of attorney. 7. Effective Date and Durabilitv. N.B. DELETE INAPPROPRIATE PORTIONS OF THE FOLLOWING PARAGRAPH. IF NO DELETIONS ARE MADE, THE PROVISIONS SET FORTH IN PARAGRAPHS B AND C SHALL BE DEEMED TO HAVE BEEN DELETED. A. This Power of Attorney shall be effective immediately, shall not be affected by my disability, • ' en cer ' ' b a , , isa it and shall continue effective until my death; provided, however, that this Power of Attorney may be revoked by me as to my Attorney-i -Fact at any time by written notice to such Attorney-in-Fact. Dated STATE OF IOWA, On this � c State of lowa, per� named in and wh person's voluntary act and deed. in and for said State. � s � JENNIFER A HENDRI�N � ��, � COMMISSION NO. 182514 `� ! =;=��-� MY COMMISS/ON DfP/RES .: � . .2� �