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• • 2O12100 F. Business Interests. To conduct or participate in any lawful business of whatever nature for me and in my name; to carry out the provisions of any agreement for the sale of any business interest or stock therein; and exercise voting rights with respect to stock or stocks, either in person or by proxy, and to exercise stock options. G. Tax Powers. To prepare, sign and file joint or separate income tax returns or declarations of estimated tax for any year or years; to prepare, sign and file gift tax returns with respect to gifts made by me for any year or years; to prepare, sign and file any claims for refund of any tax; and to represent me before the Internal Revenue service on all tax matters, including all types of tax for all years or periods involved, and to receive and inspect confidential tax information and to perform any and all acts that I could perform with respect to the tax matters, including but not limited to the authority to sign agreements, consents or other documents in connection with any tax matter for any past or future years. H. Rights of Survivorship and Beneficiary Designation. To create or change rights of survivorship or create or change a Beneficiary Designation on my behalf and provided the exercise of such authority is not otherwise prohibited by another agreement or instrument. Safe Deposit Box. To have access at any time or times to any safe deposit box rented by me, wherever located, and to remove all or any part of the contents thereof, and to surrender or relinquish said safe deposit box, in any institution in which any safe deposit box may be located shall not incur any liability to me or my estate as a result of permitting my Attorney - in -Fact to exercise this power. J. Medical Provisions. To enter into any contracts or agreements for any medical, hospital, domiciliary or other care needed by me as determined to be in my best interest by my Attorney -in -Fact, and to pay all fees and charges necessary for such care and treatment. 2. APPOINTMENT OF SUCCESSOR Attorney -in -Fact. In the event my above named Attorney -in -Fact and Agent should die, become totally disabled or submit a written resignation as Attorney -in -Fact and Agent, then I hereby appoint Theresa L. Gray, of 209 W. 12 St., Grand Island, Nebraska 68801, as Successor Attorney -in -Fact and Agent, with the same powers and authority conferred upon my primary Attorney -in -Fact. 3. PROTECTIVE PROCEEDINGS. In the event that protective proceedings are hereafter commenced to appoint a Conservator /Guardian over my estate and person, then it is my express wish and I hereby appoint and nominate Kimberly sue Freeman, being the Attorney -in -Fact named in this Durable Power of Attorney, as Conservator /Guardian of my estate and person. In the event she should be unable to serve in such capacity for any reason, either prior to or after appointment, then I hereby nominate Theresa L. Gray as Successor Conservator /Guardian. I have the utmost confidence in the ability, honesty and integrity of said nominated parties, and direct that they be permitted to serve as Conservator /Guardian without bond. -2-