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201404806 <br />(b) To make such additional gifts, grants, or other transfers without <br />consideration to or for the benefit of my spouse or descendants or a charitable organization, or <br />more than one or all of there, either outright or in trust, that in the aggregate do not exceed the <br />maximum federal estate and gift tax exemption equivalent (i.e., the largest amount that, after <br />allowing for the unified credit against the federal estate and gift tax, will result in no gift tax <br />being imposed). In making such gifts, my attorney is to consider any prior pattern of gifts of this <br />nature or, if no such pattern exists, if my attorney, in his or her sole discretion, believes such gift <br />to be advisable and appropriate under the circumstances; and <br />(c) My attorney shall have the power to consent to the splitting of gifts <br />under Internal Revenue Code Section 2513, if my spouse makes gifts to any one or more of my <br />descendants or to a charitable institution; and pay any gift tax that.may arise by reason of those <br />gifts; and <br />(d) Notwithstanding the above, my attorney shall not authorize any <br />gift or make any gift that shall have the effect of invalidating a qualified terminable interest <br />election under section 2056(b)(7) of the Internal Revenue Code with respect to any trust or <br />subtrust for which I am a trustor or trust beneficiary. <br />15. Disclaimers: To exercise, in whole or in part, release, or let lapse <br />any power I may have under any trust whether or not created by me, including any power <br />of appointment, revocation, or withdrawal, but a trust created by me may only be modified <br />or revoked by the Agent if permitted in the trust instrument; and to execute and to deliver <br />disclaimers under Internal Revenue Code section 2518 and California Probate Code sections 260 <br />through 295, or any successor statute; and <br />16. Medicaid/Medi Cal Planning Transfers: To take all necessary or <br />desirable Medicaid or Medi Cal planning action, including: (a) converting nonexempt assets <br />into exempt assets; (b) spending down of assets; (c) division of community property into two <br />separate halves; (d) transfer of my interest in our principal residence to my spouse; and (e) such <br />other actions as my attorney deems necessary to preserve as much of the family assets as <br />possible for my spouse. <br />A. Full Authority Granted: I grant to my attorney the full power and authority <br />to do and perform all and every act and thing whatsoever requisite, necessary or appropriate to <br />be done in and about the premises as fully to all intents and purposes as I might or could do if <br />personally present. I hereby ratify all my attorney shall lawfully do or cause to be done by virtue <br />hereof. The enumeration of specific items, acts, rights, or powers in this Power of Attorney does <br />not limit or restrict the powers or authority of the Agent, and is not to be construed or interpreted <br />as limiting or restricting the general powers granted to the Agent, except where such powers are <br />expressly restricted. The powers and authority hereby conferred upon my said attorney shall be <br />applicable to all real and personal property or interests therein now owned or hereafter acquired <br />by me and wherever situate and shall include without limitation the power to prosecute and <br />defend legal actions or other proceedings. <br />ESTATE /2258.01 /Dwaine and Evelyn/2258.01 -0I POA <br />4 <br />