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<br />appointing a qualified lawyer, certified public accountant, or enrolled agent (including my Agent if my Agent is
<br />qualified as such lawyer, accountant or agent) to represent me in all tax matters before ally office of the Internal
<br />Revenue Service or any state, local, or foreign taxing authority with respect to all types of taxes, and to specify
<br />on said authorization said types of taxes and years; to receive from, or inspect confidential information in any
<br />office of, the Internal Revenue Service or state, local, or foreign tax authority; and to perform on my behalf the
<br />following acts with respect to any federal, state, local and foreign taxes. objections, protests, claims for
<br />abatement, refund, or credit in relation to any such tax proposed, levied, or paid; to represent me and to
<br />institute and prosecute proceedings in court or before any administrative authority to contest any such tax in
<br />whole or in part or for recovery of any amount paid in respect of any such tax, to defend or settle any amount
<br />paid in respect of any such tax, to give full and final receipt for any refund or credit, and to endorse and collect
<br />any check or other voucher therefore; to receive and deposit, in any one of my bank accounts, checks in
<br />payment of any refund of federal, state, local, and foreign taxes, penalties, and interest; to pay by check drawn
<br />on a bank account of mine any such tax, interest and penalty, and I direct all banks in which I have accounts to
<br />permit my Agent to draw checks for payment of said items and to honor said checks; to execute waivers
<br />(including offers of waivers) of restrictions on assessment or collection of deficiencies in tax and waivers of
<br />notice of disallowance of a claim for credit or refimd; to execute consents extending the statutory period for
<br />assessment or collection of any such taxes; to execute offers in compromise; to execute closing agreements
<br />under I.R.C. Section 7121 or comparable provisions of any state, local, or foreign tax statutes or regulations; to
<br />execute consents and agreements under I.R.C. Sections 2032A and 2057 (concerning the qualified family -
<br />owned business deduction); to delegate authority or to substitute another representative for anyone previously
<br />appointed by me or my Agent; and to receive copies of all notices and other written communications involving
<br />my federal, state, local, or foreign taxes at the home or office address of my Agent. I waive any privileges I may
<br />have against disclosure of any confidential tax information to my Agent.
<br />If I am married, to signify, as may be required under I.R.C. Section 2513 or any corresponding section
<br />of any future United States law, my consent to having one -half (1/2) of any gift(s) made by my spouse
<br />considered as made by me.
<br />My Agent may make any income tax, estate tax, gift tax, inheritance tax, generation - skipping tax or
<br />other tax elections which I could make.
<br />(12) My Agent is authorized to execute a revocable trust agreement or amendments with such trustee
<br />or trustees as my Agent shall select which trust shall provide that all income and principal shall be paid to me,
<br />to some person for my benefit or applied for my benefit in such amounts as I or my Agent shall request or as the
<br />trustee or trustees shall determine, and that on my death any remaining income and principal shall be paid to
<br />designated beneficiaries, and that the trust may be revoked or amended by me or my Agent at any time and
<br />from time to time; provided, however, that any amendment by my Agent must be such that by law or under the
<br />provisions of this instrument such amendment could have been included in the original trust agreement; to
<br />deliver and convey any or all of my assets to the trust agreement; to deliver and convey any or all of my assets
<br />to the trustee or trustees thereof, to add any or all of my assets to such a trust already in existence at any time of
<br />the creation of this instrument or created by me at any time thereafter. The Trustee may be my Agent as sole
<br />Trustee or as one of several trustees. My Agent is also authorized to withdraw or receive the income or corpus of
<br />any trust over which I may have a right of receipt or withdrawal and to request and receive the income or
<br />corpus of any trust with respect to which the trustee thereof has the discretionary power to make distributions to
<br />or on my behalf. My Agent shall have all the powers set Forth in my revocable trust and shall have specific
<br />authority to act as my trustee by this power of attorney.
<br />(13) To renounce and disclaim in whole or in part, fractional shares or specific assets in the manner
<br />provided by law, any property or interest in property of any kind whatsoever, passing to me by intestate
<br />succession, as devisee, as successor of a renounced interest, as donee, as beneficiary under a testamentary or
<br />nontestamentary instrument, as donee of a power of appointment, as grantee, as surviving .joint owner or
<br />surviving joint tenant, as beneficiary of an insurance contract, or as the person designated to take pursuant to a
<br />power of appointment exercised by a testamentary or nontestamentary instrument, or as recipient of any henelit
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