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200316280 proxies, limited or general, or other instruments. 11. To Execute Deeds, Bills, Notes, and Similar Instruments. For all or any of the purposes herein stated to enter into and sign, seal, execute, acknowledge, and deliver any contracts, deeds or other instruments whatsoever, and to draw, accept, make, endorse, discount, or otherwise deal with any commercial or mercantile instruments. 12. To Deal With the Internal Revenue Service. My attorney shall have authority to represent my interest in any dealing with the Internal Revenue Service and to have authority to receive confidential information, to deliver confidential information to the Internal Revenue Service, and to enter into any compromise or settlement agreement with the Internal Revenue Service as may affect any tax liability, interest or penalty owing to the Internal Revenue Service by the principal. 13. To Make Gifts and Implement Estate Plan. To make gifts to reduce my estate or for charitable, religious or educational purposes. To continue any plan of gifts I have initiated. To follow and implement any estate plan that I have formed. Gifts may be made to my said attorney if my attorney is a member of my family and would otherwise be deprived of an equal share. 14. To Compensate My Attorney In Fact. My said attorney may pay to my said attorney reasonable compensation for services performed in acting on my behalf. 15. Access To Safe Deposit Box. My attorney shall have full and free access to my safe deposit box. 16. To Appoint Guardian and Conservator. To nominate a guardian for my person and a conservator for my estate if such protected proceedings are commenced. 17. To Do All Other Things Necessary in Connection Herewith. In general to do all other acts, deeds, matters, and things whatsoever in or about my estate, property, and affairs, or to concur with persons jointly interested with myself therein in doing all acts, deeds, matters, and things herein, either particularly or generally described, as fully and effectually to all intents and purposes as I could do in my own proper person if personally present, it being my intent to grant to my said attorney a general power to act for me and in my behalf, and not a limited or special power, limited to the specific acts herein described. 18. Power of Attorney Becomes Effective Upon Disability or Incapacity of Principal; Continues in Effect After Principal's Death Until Notice. Pursuant to the provisions of the Nebraska Probate Code, I declare that this power of attorney shall become effective only upon my disability or incapacity, but not until then, and that the authority granted herein shall continue during any period while I am disabled or incapacitated. The term "disability or incapacity" shall mean my inability to make or communicate responsible decisions concerning my property or person, and disability or incapacity commences upon certification by my attending physician that I am unable to handle my affairs. Pursuant to Nebraska Probate Code, all authority conferred herein shall