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ABENDROTH AND RUSSELL LAW FIRM <br />201503351 <br />N. To transfer, assign, convey, and deliver any real or personal property in which I <br />may have or own an interest to the Trustee of any revocable trust created by me, <br />if such trust is in existence at the time, notwithstanding the fact that my Attorney - <br />in -Fact, or his or her spouse, descendants, heirs or assigns, may be the (a) <br />Trustee or successor Trustee of any such trust, (b) beneficiary of any such trust; <br />or (c) holder of any special or general power of appointment created under such <br />trust. Nothing in this paragraph shall be construed to allow my Attorney -in -Fact <br />to create, amend, restate, or revoke any such revocable trust created by me. <br />O. To make gifts of any of my property or assets to members of my family; and to <br />make gifts to such other persons or religious, educational, scientific, charitable, <br />or other nonprofit organizations to whom or to which I have an established <br />pattern of giving; provided, however, that my Attorney -in -Fact may not make gifts <br />of my property to himself or herself. <br />4. CONSTRUCTION <br />This Power of Attorney is to be construed and interpreted as a general durable power of <br />attorney under Iowa Code 633B. The enumeration of specific items, rights, acts, or <br />powers shall not limit or restrict the general and all- inclusive powers that I have granted <br />to my Attorney -in -Fact. All references to property or property rights herein shall include <br />all real, personal, tangible, intangible, or mixed property. Words and phrases set forth in <br />this Power of Attorney shall be construed as in the singular or plural number and as <br />masculine, feminine, or neuter gender according to the context. <br />Any authority granted to my Attorney -in -Fact, however, shall be limited so as to prevent <br />this Power of Attorney (a) from causing my Attorney -in -Fact to be taxed on my income; <br />(b) from causing my estate to be subject to a general power of appointment (as that term <br />is defined by Section 2041 Internal Revenue Code of 1986, as amended) by my <br />Attorney -in -Fact; and (c) from causing my Attorney -in -fact to have any incidents of <br />ownership (within the meaning of Section 2042 of the Internal Revenue Code of 1986, <br />as amended) with regard to any life insurance policies on the life of my Attorney -in -Fact. <br />5. LIABILITY OF ATTORNEY - IN - FACT <br />My Attorney -in -Fact shall not be liable for any loss sustained through an error of <br />judgment made in good faith, but shall be liable for willful misconduct or breach of good <br />faith in the performance of any of the provisions of this power of attorney. <br />6. COMPENSATION OF ATTORNEY - IN - FACT <br />The Attorney -in -Fact understands that this power of attorney is given without any <br />express or implied promise of compensation to said Attorney -in -Fact. Any services <br />performed as my Attorney -in -Fact will be done without compensation, either during my <br />lifetime or upon my death, but the Attorney -in -Fact shall be entitled to reimbursement for <br />all reasonable expenses incurred as a result of carrying out any provisions of this Power <br />of Attorney. <br />7. ACCOUNTING BY ATTORNEY -IN -FACT <br />Upon my request or the request of any Conservator appointed on my behalf or the <br />personal representative of my Estate, my Attorney -in -Fact shall provide a complete <br />accounting as to all acts performed pursuant to this power of attorney. <br />