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202200334 and the increased effective tax rate of 33% (or 21%), multiplied by the additional withdrawal of $400,000 over the prior year. Pursuant to Neb. Rev. Stat. §30-4017, an agent who violates the Nebraska POAA is liable to the principal for the amount required to "restore the value of the principal's property to what it would have been had the violation not occurred." The measure of damages for a breach of fiduciary duty or constructive fraud is "the loss which the [principal] suffered as a consequence of the [agent's] breach of fiduciary duties." An agent "may not retain anything acquired by him in either the performance or the violation of his agency and will be held accountable for the value of property that is converted." Mischke, 253 Neb. at 447-48, 571 N.W.2d at 255-56. In cases involving constructive fraud, the "law will not permit an agent to place himself in a situation where he might be tempted by his own private interest to disregard that of the principal." Id. For many of the same reasons noted above, the court finds the evidence clear and convincing that Defendant disregarded Howard's interests to further his own private interests. Defendant used Howard's IRA funds to do so, which resulted in significant tax consequences. While the evidence shows that it was Howard who withdrew the funds and transferred those funds to her bank account, the more credible evidence shows that it was Defendant who exercised undue influence over her decision to do so. He then used the power of attorney to gain access to those funds to purchase property that benefited him. Even as a spouse, this gift was not in Howard's best interest considering, among other things, the need to "minimiz[e] taxes, including income, estate, inheritance, generation skipping transfer, and gift taxes," as set forth in §30-4040(3)(c). Accordingly, the court finds that Defendant is responsible for the additional loss that Howard suffered in the amount of $84,000. Based upon the foregoing, it is ORDERED, ADJUDGED, and DECREED that: 1. The property located at 825 W. Hwy 34 in Grand Island, Nebraska shall be awarded to Plaintiff Harvey Miller, as Personal Representative of the Estate of Audrey L. Howard, and shall be held in constructive trust for the benefit of the estate. Defendant Clayton Green shall vacate the property and execute any and all instruments necessary to convey his interest to Plaintiff as ordered and shall do so within sixty (60) days from the 15 Certified Page 15 of 17