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200004094 d. Banking Powers. To make, receive and endorse checks and drafts, deposit and withdraw funds, acquire and redeem certificates of deposit, in banks, savings and loan associations and other institutions, execute or release such deeds of trust or other security agreements as may be necessary or proper in the exercise of the rights and powers herein granted; e. Motor Vehicles. To apply for a Certificate of Title upon, and endorse and transfer title thereto, for any automobile, truck, pickup, van, motorcycle or other motor vehicle, and to represent in such transfer that the title to the motor vehicle is free and clear of all liens and encumbrances except those specifically set forth in such transfer; f. Business Interests. To conduct or participate in any lawful business of whatever nature for me and in my name; execute partnership agreements and amendments thereto; incorporate, reorganize, merge, consolidate, recapitalize, sell, liquidate or dissolve any business; elect or employ officers, directors and agents; carry out the provisions of any agreement for the sale of any business interest or the stock therein; and exercise voting rights with respect to stock, either in person or by proxy, and exercise stock options; g. 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 gift tax returns with respect to gifts made by me for any year or years; to consent to any gift and to any gift splitting provision or other tax election; and to prepare, sign and file any claims for refund of any tax; h. Safe Deposit Boxes. To have access at any time or times to any safe deposit box rented by me, wheresoever located, surrender or relinquish said safe deposit box, and any institution in which any such safe deposit box may be located shall not incur any liability to me or my estate as a result of permitting my Agent to exercise this power; i. Medical and Professional Care. To consent to or approve on my behalf any medical or other professional care, counsel, treatment or service of or to me by a licensed certified professional person or institution engaged in the practice of, or providing, a healing art. 2. INTERPRETATION. This instrument is to be construed and interpreted as a General Power of Attorney. The enumeration of specific powers herein is not intended to, nor does it limit or restrict the general powers herein granted to my Agent. 3. THIRD -PARTY RELIANCE. Third parties may rely upon the representations of my Agent as to all matters relating to any E