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GENERAL NOTARY-State of Nebraska <br />DURABLE POWER OF ATTORNEY <br />KNOW ALL MEN BY THESE PRESENTS: <br />That I, LOIS HELGASON, of Hall County, Nebraska, do by these presents, <br />make, constitute and appoint my son, Jon H. Helgason, as my Attorney -in -Fact, <br />to do for me and on my behalf, any of the following: <br />1. To withdraw by check or otherwise from any checking <br />account, savings account, and /or savings certificate <br />account, which I may have. <br />2. To endorse checks for deposit to my checking account <br />or savings account and to receive any property or <br />credits owned by me, including any monies payable to <br />me by any governmental agency. My Attorney -in -Fact <br />shall have full authority to redeem, have re- register- <br />ed, or have reissued any bond, note, bill, warrant, <br />certificate or other evidence of indebtedness owned by <br />me (including any such items owned by me as a co -owner <br />or joint tenant) and issued by the United States, any <br />other country, any state, municipality, or other <br />governmental subdivision or governmental agency. <br />3. To sell or lease any assets owned by me; to purchase <br />and invest for me any investments; whether real estate <br />or personal property and including homestead property <br />and stocks and bonds, at such prices, on such terms, <br />for such length of term, and in such manner, whether <br />at private or public sale or negotiation, as my Attor- <br />ney -in -Fact deems advisable. He may convey any prope- <br />rty so sold by him by instruments of conveyance with <br />customary warranties. He may enter any safety deposit <br />box I lease and may remove any items therefrom. He is <br />empowered to make gifts for me and disclaim inheritan- <br />ces. He may sign any proxies and enter into any <br />dividend reinvestment program pertaining to my assets. <br />4. To enter into agreements pertaining to any property or <br />any interest in property owned by me and on such terms <br />as my Attorney -in -Fact deems advisable. This shall <br />include contracts for goods, repairs, improvements, <br />replacements, and personal services for the maintenan- <br />ce of my property; and to borrow funds and mortgage <br />property therefor. <br />5. In general, to enter into any business transactions <br />pertaining to my property and for my maintenance as <br />fully as I could do it myself. He is empowered to <br />sign my IRS power of attorney, income tax returns and <br />related documents. <br />6. To enter into any contracts or agreements for any <br />medical, domiciliary, or other care needed by me as <br />determined to be in my best interests by my Attorney - <br />in -Fact, and pay all fees and charges necessary for my <br />maintenance and care; to authorize or waive any medi- <br />cal procedures for me. My Attorney -in -Fact may amend <br />this Power of Attorney and convey my assets to achieve <br />Medicaid eligibility if I enter a nursing care facili- <br />ty <br />I ratify and confirm all acts done by my, Attorney -in -Fact under this <br />Power of Attorney. I reserve the right to revoke this Power of Attorney by <br />the filing of such revocation in Miscellaneous Records in the Office of the <br />Register of Deeds of Hall County, Nebraska. This Power of Attorney shall <br />remain in full force and effect even though I may hereafter become mentally or <br />physically incompetent. <br />DATED this A, day of February, 1993. <br />STATE OF NEBRASKA ) <br />SS. <br />COUNTY OF HALL ) <br />On this f6 day of February, 1993, before me, the undersigned, a Notary <br />Public within and for said County, personally came Lois Helgason, who is known <br />to me to be the identical person whose name is affixed to the foregoing Power <br />of Attorney, and acknowledged her execute to be her voluntary act and deed. <br />DUANE A. BURNS Notary TOTETTTIBIlc <br />My Comm. Exp. M1rch 28,1996 <br />201706176 <br />