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_ IOWA STATE BAR ASSOCIATION ` ^ ;OR THE LEGAL EFFECT OF THE USE �1L Official Form No. 120 OF THIS FORM, CONSULT YOUR LAWYER CAVEAT: THIS IS AN ALL - INCLUSIVE POWER OF ATTORNEY. READ CAREFULLY BEFORE SIGNING. POWER OF ATTORNEY - PLENARY Know All ,�Ien by These J)resents: That the undersigned James =Gardner RECOROB residing at Arno1 ds Park, —_, State of Iowa,�fe�a o L 6 have made, constituted and appointed, and do by these presents make, constitute and appoint —f&�� Kelly Buell („LF pEt4 E 2008 Jackson, Spirit Lake _ CSR � �� C8 _ of Dickinson County, Iowa, with full power of substitution, the true and lawful Attorney -in -Fact of us and each of us, hereby revoking any and all ppwerS of attdrney that may have been heretofore executed by the undersigned, with full power and authority for us in our names, place and stead, to act in, manage, and conduct all our affairs, and for that purpose for us and in our names, place, and stead, and for our use and benefit, and as our acts and deeds, to do, and execute, or to concur with persons and /or other legal entities jointly interested with ourselves therein in the doing or executing of all or any of the following act, deeds, and things, that is to say: (1) TO BUY, ACQUIRE, OBTAIN, TAKE OR HOLD POSSESSION of any property or property rights of or for the undersigned whatsoever, whether real, personal or mixed; and to retain such property as long as said Attorney -in- Fact shall deem it ,vise; and without limiting the generality of the foregoing, to take possession of, and to order the removal and shipment of any property from any post, warehouse, depot, dock, or other place of storage or safe- keeping, governmental or private; and to execute and deliver any release, voucher, receipt, shipping ticket, certificate or other instrument necessary or convenient for such purpose; (2) TO SELL, CONVEY (either with or without covenants of warranty), LEASE, MANAGE, CARE FOR, PRESERVE, PROTECT, INSURE, IMPROVE, CONTROL, STORE, trans- port, maintain, repair, remodel, rebuild, and in every way deal in and with any pr operty or property rights of the undersigned, now or hereafter owned by them, and to set up and carry reserves for repairs, improvements, upkeep and obsolescence of real and personal property; to eject, remove, or relieve terants or other persons from, and to re- cover possession of such property, real, personal or mixed; to deal wi}!-, rht- United States government, or agencies thereof, in the negotiating and executing of any contract; and without restricting the generality of the foregoing, to apply for and secure corn loans and /or small business loans, to ioin cror>, land and soil conservatirn► programs, and to receive all funds and benefits therefrom; (3) TO BORROW MONEY, MORTGAGE PROPERTY or ta. complete ex- tend, modify or renew any obligations, giving either secured (including but not restricted to real estate mortgages, stock certificates and /or insurance policies as collateral) or unsecured, negotiable or non - negotiable obligations of the undersigned, at a rate of interest and upon terms satisfactory to our Attorney -in -Fact; to likewise LEND MONF , either with or without collateral; to extend or secure credit; and to GUARANTEE AND INSURE THE PERFORMANCE AND PAYMENT OF OBLIGATIONS OF ANOTHER PERSON, firm or corporation in the furtherance of any busi- ness of the undersigned; (4) TO OPEN, MAINTAIN OR TO CLOSE BANK ACCOUNTS, savings or checking, or to do any business with any banking or lending institution.. including any savings and loan association, or any insurance com- pany, in regard to any savings or checkinq account of thn undersigned; to make deposits and withdrawals, obtain bank statements, and passbooks, to collect or receive funds, to sign, endorse or execute checks, drafts, money orders, warrants, certificates or vouchers payable to the undersigned, by any person, firm or corporation, including political corporations, and including the United States of America, including but not restricted to allowances and reimburse- ments for transportation of deoendents or for shipment of household effects as authorized by law or regulations; TO HAVE FULL ACCESS TO ANY SAFETY DEPOSIT BOX, AND CONTENTS of the undersigned, IN ANY BANK OR BANKING INSTITUTION; (5) TO PAY ALL TAXES, city, county, State or Federal, including but not restricted to real estate taxes, special assessments, personal property taxes, monies and credit taxes, dog taxes, income taxes, and to receive appropriate rece*,rts therefor; to prepare, execute, file and obtain from the Government, income and other tar, returns, State and Federal, and other governmental reports, applications, requests and documents; to take any ap- propriate action to n rimize, reduce or establish non - liability for taxes whether now or hereafter unlawfully or illegally assessed against the undersigned; to receive or sue or take appropriate action for refunds of same; to appear for the undersigned and to represent them, before the Internal Revenue Service and /or Treasury and /or the State Tax Com- mission, or any unit, division, agent or employee thereof, in connection with any matter involving Federal or State taxes in which the undersigned, may be a party, giving our said Attorney -in -Fact full power to do everything whatso- ever requisite and necessary to be done in the premises and to receive refund checks; to execute waivers of the statute of limitations and to execute closing agreements as fully as the undersigned might do if done in their own capacity, and we hereby request and direct that all correspondence, documents and other communications, regarding any tax mat- ters in which the said Attorney -in -Fact is hereby authorized to act be addressed to the said Attorney -in -Fact at — Kelly Buell 2008 Jackson, Spirit Lake, Iowa ; (6) TO ACT AS PROXY, with full power of substitution, at any corporate meeting, and to initiate corporate meetings for our benefit as stockholders, in respect to any stocks, stock rights, shares, bonds, debentures, or other investments, right or interest we may now or hereafter hold, as fully as we might do if personally present and acting in our own behalf, including but not restricted to the right to join in or oppose any plans for changes in organization; (7) TO INVEST AND RE- INVEST, or exchange any existing assets, incl_,,;nq but not restricted to common stocks, annuities, life insurance, or in any other income- produc- ing contracts or property or securities, real or personal; and, not limited by the generality of the foregoing, to take or,t life insurance upon the life of the undersigned or upon the life of anyone else in whom the undersigned has a beneficial interest, naming as heneficiary either the undersigned, or the insured or the estate of any insured; and to pay the premiums,-assessments and proper charges for such investments or to continue any existing plan of insurance or investment; (8) TO REASONABLY DELAY, DEFEND, BEGIN, PROSECUTE, SETTLE, ARBITRATE, OR DISPOSE OF ANY LAWSUIT, or administrative hearings, claims actions, attachments, injunctions, arrests, or other proceedings, or otherwise engage in or participate in litigation in connection with the premises; (9) TO CARRY ON A BUSINESS, or businesses of the undersigned, or to begin new enterprises, in the discretion of the Attorney -in -Fact, and for that pur- pose to retain and employ or increase therein the capital which as of this date shall be employed therein; and to use fresh capital for any new enterprises; to incorporate, or to operate as a general partnership, or.limited partnership, or sole proprietorship under a trade name: (10) TO EMPLOY professional and business assistants of all kinds, including, but not restricted to attorneys, accountants, realtors, appraisers, salesmen and agents; (11) TO ACT IN THE SETTLEMENT OF ANY ESTATE, in which the undersigned, have or may have some interest of property due them, and to protect, prosecute and defend such interests; to petition, apply for or otherwise obtain original or ancillary letters of admin- 90 3598 Copyright 1968 by the Iowa State Bar Association 120 POWER OF ATTORNEY — PLENARY This Printing November, 1985