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200310947 DURABLE POWER OF ATTORNEY GIVEN BY ALLEN E. MCGREGOR NOTICE: The powers granted by this document are broad and sweeping regarding your financial affairs. If you have any questions about these powers, obtain competent legal advice from an attorney. This document does not authorize anyone to make medical and other health —care decisions for you. You may revoke this power of attorney after its execution if you so wish. I, ALLEN E. MCGREGOR, of Grand Island, Nebraska, hereby appoint Lori J. McGregor as my agent (hereinafter "Attorney —in— Fact ") to act for me in any lawful way with respect to the following subjects: 1. The power to buy and sell any and every kind of property that I own whether it be real, personal (including any investments such as stocks and bonds), tangible or intangible upon whatever terms my Attorney —In —Fact deems advisable; 2. To use all credit cards issued in my name; 3. To receive money, cash checks, draw checks, open and close bank and security accounts, and make deposits and withdrawals from accounts in my name including certificates of deposit; 4. To operate any business venture I may own; 5. To make all decisions, including buying and selling - -and execute all documents relative to any investment assets I possess such as stocks, bonds, and options and, also, including the right to execute proxies and exercise voting rights; 6. To enter into contracts and rental agreements, borrow money and incur expenses, execute notes, mortgages, deeds of trust, and other security and credit agreements and transfer, convey, and assign and deliver bills of sale, deeds and other instruments of title; 7. To initiate, defend and settle legal claims and lawsuits and to give releases and indemnities from liability; 8. To hire persons for assistance in legal, tax, bookkeeping, financial, medical and housekeeping matters; 9. To apply for any government, insurance or Social Security benefit, to receive personal, confidential and medical information, to file tax returns and represent me in all tax matters with the Internal Revenue Service and any other tax agency; 10. To create and contribute to an IRA or employee benefit plan (including a plan for a self — employed individual) for my benefit; to select any payment option under any IRA or employee benefit plan in which I am a participant (including plans for self — employed individuals) or change options I have selected; to make and change beneficiary designations in any IRA; to make voluntary contributions to such plans; to make a "roll— over" of plan benefits into other retirement plans; to borrow money and purchase assets therefrom and sell assets thereto, if authorized by any such plan; 11. To make any and all tax elections that I may otherwise be entitled to make. Revocation of prior Durable Powers of Attorney: I hereby revoke all prior General and Durable Powers of Attorney that I may have previously executed (except those for health care matters) and I retain the right to amend or revoke this Durable Power of Attorney and to substitute other attorneys in place of the Attorney —in —Fact appointed herein. Expending assets for the reasonable health, education, support and maintenance of others: The attorney —in —fact is specifically authorized to expend my assets for the reasonable health, maintenance, l�