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20021196 P parer Intmmation John D. K,,aawkl TJJ Pearl Street P O Box 107R Coeircil Council Buffs, IA 51503 1 328 1157 Name Address City Phone Durable Power of Attorney 1, Norma M. Johnsen, appoint my son Russell T Shuey, my Attorney -in -Fact (herein referred to as "my Agent'). If he fails or la act fo yrep� TIT' anTI*Toe and,on reffrrc Sh -rccessn Abomey i o -Fact with c;_h ugcnt acting si,ah, andin the order �of priority named if the predecessor is unable or fails to act.' This durable Power of Attorney is in addition to and does not replace or revoke any Durable Power of Attorney for health care decisions, whether previously executed by me or which I my execute hereafter. I hereby revoke any and all General Powers of Attorney that may have been previously executed by in, L My Agent shall have full power and authority to manage and conduct all of my affairs, with full power and authority to exercise or perform any act, power, duty, right or obligation whatsoever that 1 now have ormay hereafter acquire the legal right, power, or capacity to exercise or perform, in connection with, arising from, or relating to any individual, entity, item, transaction, thing, property (real or personal, tangible or intangible), or any matter whatsoever. The power and authority of my Agent shall include, but not be limited lo, the power and authority: - (a) To purchase, exchange, lease and acquire, and to agree, bargain, and contract for the purchase, exchange, lease and acquisition of, and to accept, take, receive, hold and possess any real or personal property whatsoever, tangible or intangible, or any interest thereon, on such terms and conditions as my Agent shall deem proper. (b) To invest, reinvest, retain, maintain, repair, improve, care for, preserve, protect, manage, insure, rent, lease, sell, convey, assign, transfer, mortgage, and in any way or manner deal with all or any part of any real or personal property whatsoever, tangible or intangible, or any interest therein, that I now own or may hereafter acquire, on such terms and conditions as my Agent shall deem Froper. This includes the right to sell or encumber my homestead. C) To open, maintain or close accounts, brokerage accounts, and savings and checking accounts; to conduct any business with any banking or lending institution, including borrowing money upon such terms as my Agent deems appropriate; to write checks, make deposit L.,v hh+1 —' Land- +1trin ban!- r <erce i,, °hrn',— P_Wgn,,evo r'r'- vi,rnut. rertinTates orortien, Pa v ab lc to me by any person or entity, including the United States of America, and expressly including the right to sell or cash any U.S. Treasury Securities and Series E, EE, and H and HH Bonds. (d) To have the right to examine and obtain copies ofmy Last Will and Testament, any codicil or codicils thereto, any Inter Vivos Trusts and amendments thereto executed by me and any and all related papers and documents. (e) To have access to any and all safe deposit boxes, mail boxes (whether at United States Post Office or elsewhere), drawers, vaults, and warehouses, the title to which is in my name alone or in my name and that of one or more third parties, including the unrestricted right to remove any or all of the contents therein and to surrender and terminate the lease of such boxes, drawers, vaults, warehouse spaces. (t) To pay all city, county, state or federal taxes and to receive appropriate receipts therefore; to prepare, execute and file any and all federal, state and local income, gift or other tax remms for all periods and to pay any tax due thereon; to take any appropriate action to minimize, reduce or establish non - liability for taxes; to sue or take appropriate action for refunds of same; to represent me in all tax matters, or to sign an Internal Revenue Service Form 2848 (Power of Attorney and Declaration of Representation) or comparable authorization, appointing a qualified lawyer, certified public accountant or enrolled agent (including my Agent if so qualified) to represent me before any office of the Internal Revenue Service or any state, local or foreign taxing authority with respect to any type of tax and any tax period involved, giving my Agent full power to do everything necessary to be done; to receive refund checks; to execute waivers of the statute of limitations; to consent to split gifts; and to execute closing agreements on my behalf. (g) To carry on my business or businesses; to begin new businesses, to incorporate or organize as a partnership, limited partnership or limited liability company; to arrange for the recapitalization, reorganization, or restructuring of any business. (h) Toting, sell (including short sales), and trade in stocks, bonds, options, rights, warrants or securities of any nature, domestic in foreign, whether dollar m oo,e dullai - e-uncialed, or :drowd parineraiu, ..Isrsts or inv €stn. ants and trust units, slicther in negotiable form, issued or unissued, foreign exchange, commodities, and contracts relating to same (including commodity futures) on margin or otherwise for my account and risk; to deliver to my broker securities for rry account and to instruct my broker to deliver securities from my accounts to my Agent or to others, and in such name and form as my Agent may direct; to instruct my broker to make payment of moneys from my accounts, and to receive and direct payment therefrom payable to my Agent or others; to sell, assign, endorse and Transfer any stock, bonds, options, rights and warrants or other securities of any nature, at any time standing in my name and to execute any documents necessary to effectuate the foregoing; to receive statements of transactions made for my account(s); to approve and confirm the same, to receive any and all notices, calls for margin, or other demands with reference to my account(s); and to make any and all agreements with my broker with reference therein. to give proxies; to participate in voting trusts, reorganizations, and other Transactions involving the common interest of security holders, including the right to initiate corporate meetings for my benefit as shareholder. (1) To maintain any life insurance upon my life or upon the life of anyone else and to exercise all rights, privileges, and options under such policies (including National Service Life Insurance); to purchase life insurance on me, my spouse or any of my children, using someone other than myself or my Agent as applicant - owner, where possible. 0) To defend, initiate, prosecute, compromise, settle, arbitrate, adjust or abandon any lawsuits, claim or actions in favor of or against me. (k) To employ and compensate professional and business assistants of all kinds, including, but not limited to, attorneys, accountants, real estate agents, appraisers, salespersons and agents.