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8. The declarant declares that this renunciation and disclaimer is an irrevocable and unqualified refusal to accept in whole or in part all of declarant's rights and interest in and to all of the trust assets being distributed under ARTICLE THIRD of the Robert W. Lowry Trust. 9. The declarant further disclaims any power to appoint any portion of all of the property being disclaimed under this document, whether such power should arise under the terms and conditions of the Robert W. Lowry Trust or in any other manner. 10. That I declare this document to be a disclaimer pursuant to and under the provisions of Internal Revenue Code §2518 and §2046, as amended. 11. That I declare this document to be a "renunciation of succession" pursuant to and under the provisions of the Nebraska Probate Code §30 -2352, as amended, and Internal Revenue Code §2518 and §2046, as amended. 12. That I specifically reserve the right to make additional renunciations and disclaimers of other interests in property as an heir, devisee, donee, and/or beneficiary of Robert W. Lowry, the estate of Robert W. Lowry, or the Robert W. Lowry Trust Agreement dated May 30, 2013. IN WITNESS WHEREOF, this document is executed by me on January 21, 2015. X ERAL NOTARY -State of Nebraska DAMON T. BAHENSKY My Comm. Exp. Aug. 30, 2017 Damon T. Bahensky, #15340 PARKER, GROSSART, BAHENSKY, BEUCKE & BOWMAN, L.L.P. P.O. Box 1600, 1516 1st Avenue Kearney, NE 68848 -1600 (308) 237 -2114 Form 390 § 30 -2352 & I.R.C. §2518 & §2046 Rev. 10/09 Iva B. Lowry 2015005'7 STATE OF NEBRASKA ) ) ss: COUNTY OF BUFFALO ) The foregoing instrument was acknowledged before me on January 21, 2015, by Iva B. Lowry, as a beneficiary under the Robert W. Lowry Trust Agreement dated May 30, 2013. .Aelotototel•ok • Notary Public RENUNCIATION AND DISCLAIMER Page 2