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202207823 <br />0. Manage individual retirement accounts and benefit plans. <br />To exercise all rights, privileges, elections, and options I have with regard to any <br />individual retirement account, pension, profit sharing, stock bonus, Keogh, or other <br />retirement plans or other benefit or similar arrangements, including, but not limited to, <br />making withdrawals; determining forms of payment on behalf of me or my beneficiaries; <br />making, changing, or altering investment decisions; changing custodians or trustees; <br />making or completing roll-overs; and making direct "trustee to trustee" or similar type <br />transfers of the assets, rights, or other benefits thereof. <br />P. Powers with respect to income and gift tax. <br />To make, verify, and sign any and all individual state and federal income and gift tax <br />returns and other applicable state and federal forms for all prior, present, and future tax <br />years, and to represent the principal in all income tax matters before any office of the <br />Internal Revenue Service or any office of any state revenue department within the <br />limitations of the applicable revenue rulings and procedures. The attorney in fact is <br />further authorized to receive confidential information and to perform any and all acts that <br />the principal could perform with respect to the tax matters described herein, including the <br />power to receive and endorse refund checks. This power specifically includes, without <br />limitation, the power to execute Internal Revenue Service Form 2848, or any other power <br />of attorney form provided by any taxing authority, on my behalf. <br />Nomination of guardian and conservator. <br />Should it be necessary for the appointment of a guardian or a conservator for me, I <br />nominate my then acting attorney in fact as such guardian or conservator. <br />