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<br />.. <br /> <br />200602772 <br /> <br />qualified as such lawyer, accountant or agent) to represent me in all tax matters before any office of the Internal Revenue Service <br />or any state, local, or foreign taxing authority with respect to all types of taxes, and to specify on said authorization said types of <br />taxes and years; to receive from, or inspect confidential information in any office of, the Internal Revenue Service or state, local, <br />or foreign tax authority; and to perform on my behalf the following acts with respect to any federal, state, local and foreign taxes: <br />objections, protests, claims for abatement, refund, or credit in relation to any such tax proposed, levied, or paid; to represent me <br />and to institute and prosecute proceedings in court or before any administrative authority to contest any such tax in whole or in part <br />or for recovery of any amount paid in respect of any such tax, to defend or settle any amount paid in respect of any such tax, to <br />give full and final receipt for any refund or credit, and to endorse and collect any check or other voucher therefore; to receive and <br />deposit, in anyone of my bank accounts, or those of any revocable trust of mine, checks in payment of any refund of federal, state, <br />local, and foreign taxes, penalties, and interest; to pay by check drawn on a bank account of mine or any revocable trust of mine <br />any such tax, interest and penalty, and I direct all banks in which I or any revocable trust of mine have accounts to permit my <br />Agent to draw checks for payment of said items and to honor said checks; to execute waivers (including offers of waivers) of <br />restrictions on assessment or collection of deficiencies in tax and waivers of notice of disallowance of a claim for credit or refund; <br />to execute consents extending the statutory period for assessment or collection of any such taxes; to execute offers in compromise; <br />to execute closing agreements under I.R.C. Section 7121 or comparable provisions of any state, local, or foreign tax statutes or <br />regulations; to execute consents and agreements under I.R.C. Sections 2032A and 2057 (concerning the qualified family-owned <br />business deduction); to delegate authority or to substitute another representative for anyone previously appointed by me or my <br />Agent; and to receive copies of all notices and other written communications involving my federal, state, local, or foreign taxes at <br />the home or office address of my Agent. I waive any privileges I may have against disclosure of any confidential tax information <br />to my Agent. <br /> <br />If I am married, to signify, as may be required under I.R.C. Section 2513 or any corresponding section of any future <br />United States law, my consent to having one-half (1/2) of any gift(s) made by my spouse considered as made by me. <br /> <br />My Agent may make any income tax, estate tax, gift tax, inheritance tax, generation-skipping tax or other tax elections <br />which I could make. <br /> <br />(12) My Agent is authorized to execute a revocable trust agreement or amendments with such trustee or trustees as my <br />Agent shall select which trust shall provide that all income and principal shall be paid to me, to some person for my benefit or <br />applied for my benefit in such amounts as I or my Agent shall request or as the trustee or trustees shall determine, and that on my <br />death any remaining income and principal shall be paid to designated beneficiaries, and that the trust may be revoked or amended <br />by me or my Agent at any time and from time to time; provided, however, that any amendment by my Agent must be such that by <br />law or under the provisions of this instrument such amendment could have been included in the original trust agreement; to deliver <br />and convey any or all of my assets to the trust agreement; to deliver and convey any or all of my assets to the trustee or trustees <br />thereof; to add any or all of my assets to such a trust already in existence at any time of the creation of this instrument or created <br />by me at any time thereafter. The Trustee may be my Agent as sole trustee or as one of several trustees. My Agent is also <br />authorized to withdraw or receive the income or corpus of any trust over which I may have a right of receipt or withdrawal and to <br />request and receive the income or corpus of any trust with respect to which the trustee thereof has the discretionary power to make <br />distributions to 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 /> <br />(13) To renounce and disclaim in whole or in part, fractional shares or specific assets in the manner provided by law, any <br />property or interest in property of any kind whatsoever, passing to me by intestate succession, as devisee, as successor of a <br />renounced interest, as donee, as beneficiary under a testamentary or nontestamentary instrument, as donee of a power of <br />appointment, as grantee, as surviving joint owner or surviving joint tenant, as beneficiary of an insurance contract, or as the person <br />designated to take pursuant to a power of appointment exercised by a testamentary or nontestamentary instrument, or as recipient <br />of any benefit otherwise under a testamentary or nontestamentary instrument, and to execute and deliver and file in the appropriate <br />Court, or with the proper authority any such renunciation or disclaimer. <br /> <br />GIVING AND GRANTING unto my said attorney full power and authority to do and perform all and every act, deed, <br />