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t} To employ accountants, attorneys, investment counsel, physicians, dentists and <br />other persons to render services for and to me and to pay the reasonable fees and compensation of <br />such persons for their services. <br />u) To prepare, sign and file federal. state or local, in come, gift or other tax returns of <br />all kinds, claims for refund, requests for extensions of time, petitions to the tax court or other courts <br />regarding tax matters and any and all other tax related documents, including, without limitation, <br />receipts, offers, waivers, consents (including, but not limited to, consents and agreements under <br />Internal Revenue Code Section 2032A, or any successor section thereto), powers of attorney, closing, <br />agreements; to exercise any elections I may have under any tax law; and generally to act in my <br />behalf in all tax matters of all kinds and for all periods before all persons representing any taxing <br />authority, including receipt of confidential information and the posting of bonds and to represent me <br />in all such proceedings. <br />v), To exercise any right I may have to renounce or disclaim any interest in property; <br />to exercise my right to claim an elective share of the estate (Amy spouse, or claim a homestead or <br />exempt property allowance. <br />w) To exercise any right to elect benefit or payment options, to terminate, to change <br />beneficiaries or ownership, to assign rights, to borrow or receive cash value in return for the <br />surrender of any or all rights under any of the following: <br />Z :\DOCSWOAtFORMSWOA, ALL 3 COMBINED.DOC' <br />1) Life insurance and annuity policies, plans or benefits. <br />ii) Mutual fund and other dividend investment plans. <br />Retirement Profit sharing and employee welfare Plans and <br />benefits; <br />x) To exercise any right, power or privilege reserved to me or which i might exercise <br />under any trust. <br />y) To expend or distribute my income or principal for the support, education, care or <br />benefit of me and my dependents. <br />201500670 <br />z) To continue with any gifting program i may have commenced, with the right to <br />make periodic gifts of any amount to members of a class consisting of my issue who are now or <br />hereafter living, including transfers to my Agent, provided that the property transferred to any donee <br />in a calendar year shall not exceed a value of $10,000.00. <br />as) To execute, deliver, and acknowledge any and all documents or instruments of <br />whatever kind of character that will accomplish or facilitate the exercise of any of the foregoing <br />powers. <br />2, Excluded Powers. My Agent shall not exercise any incidents of ownership over any <br />policy or policies of lice insurance insuring the lite of my Agent and of which 1 am the owner, nor <br />shall my Agent exercise any powers granted to the trustee pursuant to an irrevocable trust agreement <br />