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title thereto, for any automobile that I may own or hereafter acquire; 201605233 f. 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 any claim for refund of any tax and to otherwise represent me before any office of the Internal Revenue Service (with power of substitution of any other attorneys at law chosen by said Agent) for any federal tax matter. g. Safety Deposit Boxes. To have access at any time or times to any safe deposit box rented by me, wheresoever located and to remove all or any part of the contents thereof. 2. APPOINTMENT OF SUCCESSOR ATTORNEY IN FACT FOR DURABLE, GENERAL POWER OF ATTORNEY. In the event my Attorney in Fact, PHYLLIS DIBBERN, is unable or unwilling to act, then in such event, I hereby appoint RICHARD VAN ZYL, whose address is 3111 Brentwood Blvd., Grand Island, NE 68801, telephone 308 -381 -1781, 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 nominate PHYLLIS DIBBERN, being the Attorney in Fact named in this Durable Power of Attorney, as Conservator /Guardian of my estate and person. In the event that PHYLLIS DIBBERN should be unable to serve in such capacity for any reason whatsoever, either prior to or after appointment, then I hereby nominate RICHARD VAN ZYL as Successor Conservator /Guardian. I have the utmost confidence in the ability, honesty and integrity of the person nominated as Conservator /Guardian and Successor Conservator /Guardian and direct that either of them be permitted to serve in such capacity without bond. 4. POWER OF ATTORNEY FOR HEALTH CARE. I further appoint the above - named Attorney in fact, PHYLLIS DIBBERN, as Attorney in Fact for my health care. If PHYLLIS DIBBERN is unable or unwilling to act as my Attorney in Fact for my health care, then I nominate and appoint RICHARD VAN ZYL, as my Successor Attorney in Fact, and I authorize said Attorney in Fact appointed by this document to make health care decisions for me, after consultation with my physician or physicians, when I am incapable . of making my own health care decisions. For the purposes of this document, I understand health care decisions to mean the consent, refusal of consent, or withdrawal of consent to health care, and shall apply to any treatment, procedure or intervention to diagnose, care for, or treat the effects of disease, injury, and degenerative conditions. The authority conferred herein shall be exercisable only when I am incapable of making my own decisions regarding any health care matter, such determination of my incapacity to be confirmed in writing by my attending physician as required by law. Regarding the withholding or withdrawal of life sustaining procedures or treatments, I -2-