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201700712 i. Transfer or surrender any securities which I may own. In connection therewith, my Attorney-in-Fact may execute in my name or on my behalf any stock power or other instrument in order to affect any such transfer of surrender. j. Enter into or renew any agency or custodian agreement with any bank or trust company at my expense for the investment or safekeeping of any property. This shal: include the power to revoke any agency or custodian agreement, whether the agreement is entered into by me, by my Attorney-in-Fact or by any other person. k. Shall have unrestricted access to, and the right to enter into, any safe deposit box, vault, storage warehouse or other depository which 1 may own, which may be registered in my name or in which any property may be held for me. I. Bargain for, contract for, purchase, receive, lease or otherwise acquire in my name, for my account or on my behalf property of any kind, real or personal, tangible or intangible, including, but not limited to, United State Treasury BA Is, Notes, Bonds and other obligations of the United State Government or any of its agencies which may be used, pursuant to §6312 of the Internal Revenue Code and the Regulations thereunder (as the same rnay be In effect from time to time), in payment of the tax imposed by §2001 of said code as it may be in effect from time to time. m. Prepare, make, execute and file any and all federal, state, local or other tax returns, claims for refunds or declarations of estimated tax. This power shall include the power to represent me (directly or through attorneys, accountants, or other agents) in any matter before the Internal Revenue Service or any other federal, state or local agency. In connection with such representation, my Attorney-in-Fact may execute consents extending the statutory period for the assessment or collection of taxes, may pay all taxes and interest thereon which I may properly owe or which may be assessed against me and may contest the validity of any proposed assessment. n. Execute, seal, acknowledge and deliver any instrurrients, documents or papers deetried necessary, advisable or expedient with respect to any property. o. Make gifts and any transfers consistent with sound estate planning, including but not limited to revocable or irrevocable trusts, insurance trusts, and partial interests in real estate or personal property. p. Act in all matters with respect to all powers described herein as freety, fully and effectively as 1 could or might do personally if present and of sound and disposing mind.