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Prepare, file, and maintain a claim of the Principal for a benefit or assistance, financial or <br />otherwise, to which the Principal may be entitled under a statute or regulation; <br />Initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a <br />compromise with respect to litigation concerning any benefit or assistance the Principal may be <br />entitled to receive under a statute or regulation; and <br />Receive the financial proceeds of a claim described in this section and conserve, invest, disburse, or <br />use for a lawful purpose anything so received. <br />L !. RETIREMENT PLANS - The Principal authorizes the Agent authority over retirement <br />plans defined as: <br />A plan or account created by an employer, the Principal, or another individual to provide retirement <br />benefits or deferred compensation of which the Principal is a participant, beneficiary, or owner, <br />including a plan or account under the following sections of the Internal Revenue Code: <br />An individual retirement account under Internal Revenue Code Section 408, 26 U.S.C. Section 408, <br />as amended; <br />A Roth individual retirement account under Internal Revenue Code Section 408A, 26 U.S.C.. <br />Section 408A, as amended; <br />A deemed individual retirement account under Internal Revenue Code Section 408(q), 26 U.S.C. <br />Section 408(q), as amended; <br />An annuity or mutual fund custodial account under Internal Revenue Code Section 403(b), 26 <br />U.S.C. Section 403(b), as amended; <br />A pension, profit- sharing, stock bonus, or other retirement plan qualified under Internal Revenue <br />Code Section 401(a), 26 U.S.C. Section 401(a), as amended; <br />A plan under Internal Revenue Code Section 457(b), 26 U.S.C. Section 457(b), as amended; and <br />A non - qualified deferred compensation plan under Internal Revenue Code Section 409A, 26 U.S.C. <br />Section 409A, as amended. <br />Unless the power of attorney otherwise provides, language in a power of attorney granting general <br />authority with respect to retirement plans authorizes the Agent to: <br />i. Select the form and timing of payments under a retirement plan and withdraw benefits <br />from a plan; <br />ii. Make a rollover, including a direct trustee -to- trustee rollover, of benefits from one <br />retirement plan to another; <br />iii. Establish a retirement plan in the Principal's name; <br />iv. Make contributions to a retirement plan; <br />v. Exercise investment powers available under a retirement plan; and borrow from, sell <br />assets to, or purchase assets from a retirement plan. <br />L� TAXES - In regards to taxes, the Principal authorizes the Agent to: <br />201802968 <br />Page 5 <br />