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201801500 <br />DURABLE POWER OF ATTORNEY - MAJOR GIFTS RIDER <br />AUTHORIZATION TO MAKE MAJOR GIFTS OR OTHER TRANSFERS <br />Attached to a Durable Power of Attorney dated r,c . ( Lr - 2. ©/ <br />made by Kim 6 NA-0/CA( - <br />CAUTION TO THE PRINCIPAL: This OPTIONAL rider allows you to authorize your Agent to make <br />major gifts or other transfers of your money or other property during your lifetime. Granting any of the <br />following authority to your Agent gives your Agent the authority to take actions which could signifi- <br />cantly reduce your property or change how your property is distributed at your death. This Major Gifts <br />Rider does not require your Agent to exercise granted authority, but when he or she exercises this au- <br />thority, he or she must act according to any instructions you provide, or otherwise in your best interest. <br />This Major Gifts Rider and the Durable Power of Attorney it supplements must be read together as a <br />single instrument. <br />Before signing this document authorizing your Agent to make major gifts and other transfers, you <br />should seek legal advice to ensure that your intentions are clearly and properly expressed. <br />(a) GRANT OF LIMITED AUTHORITY TO MAKE GIFTS: <br />Granting gifting authority to your Agent gives your Agent the authority to take actions which could <br />significantly reduce your property. If you wish to allow your Agent to make gifts to himself or herself, <br />you must separately grant that authority in subdivision (c) below. <br />To grant your Agent the gifting authority provided below, initial the bracket to the left of the authority. <br />grant authority to my Agent to make gifts to my spouse, children and more remote descen- <br />dants, and parents, not to exceed, for each donee, the annual federal gift tax exclusion amount <br />pursuant to the Internal Revenue Code. For gifts to my children and more remote descendants, and <br />parents, the maximum amount of the gift to each donee shall not exceed twice the gift tax exclu- <br />sion amount, if my spouse agrees to split gift treatment pursuant to the Internal Revenue Code. This <br />authority must be exercised pursuant to my instructions, or otherwise for purposes which the Agent <br />reasonably deems to be in my best interest. <br />(b) MODIFICATIONS: <br />Use this section if you wish to authorize gifts in excess of the above amount, gifts to other beneficia- <br />ries, or other types of transfers. <br />Granting such authority to your Agent gives your Agent the authority to take actions which could sig- <br />nificantly reduce your property and /or change how your property is distributed at your death. If you <br />wish to authorize your Agent to make gifts or transfers to himself or herself, you must separately grant <br />that authority in subdivision (c) below. <br />Pr grant the following authority to my Agent to make gifts or transfers pursuant to my instructions, <br />or otherwise for purposes which the Agent reasonably deems to be in my best interest: <br />©SmartLegalFOrms LF205 Durable Power of Attorney Major Gifts Rider 6 -15, Pg. 1 of 3 <br />