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200409908 <br />ATTORNEY IN FACT - INSTRUCTIONS <br />In the event that you assume the duties and obligations of <br />an Attorney in Fact you should clearly understand the following: <br />1. Consult your attorney initially regarding real and <br />personal property. The handling of Fiduciary property is subject <br />to various rules of law which can be complicated. <br />2. In managing the property you have several duties: You <br />may not profit from your position as Attorney in Fact. You must <br />manage the assets with the care of a prudent person dealing with <br />the property of another. You must be cautious and you may not <br />speculate. <br />3. You must keep the money and property separate from your <br />own and must never co- mingle it with your own or other property. <br />When you open a bank account for the funds it must be in Anna C. <br />Hoelting's name, by its fiduciary (yourself). Securities, if <br />any, must also be held in this manner. You may not change the <br />way property is held, especially to joint tenancy with yourself <br />or others. <br />4. The law requires you to take every reasonable <br />precaution to safeguard the assets from loss. The best available <br />banking facility should be used. Adequate insurance against <br />fire, theft or other hazards should be carried when necessary in <br />order to protect real and personal property. <br />5. You must comprise an inventory. This inventory <br />specifically lists all the assets at the time your duties as <br />Attorney in Fact are begun. <br />6. You must compile an accounting annually which shows all <br />the receipts during the year and all disbursements from during <br />the year. You must describe in detail what is left after payment <br />of expenses (balance on hand). Your attorney may assist you in <br />preparing these accountings. Keep track of all receipts and <br />disbursements AS THEY OCCUR. Do not wait until it is time to <br />make the accounting as mistakes may result. Keep extra copies of <br />all accountings for yourself as well as for your surety company, <br />if any. <br />7. In order to sell, lease, mortgage or invest the <br />property of the estate additional actions or papers may be <br />necessary. Laws vary on this subject, so please contact your <br />attorney for guidance. <br />You have been supplied with these instructions for your <br />protection as fiduciary and for the protection of the assets <br />entrusted to you. As Attorney in Fact you have absolute duties <br />and responsibilities. Please consult your attorney for guidance. <br />Thank you. <br />