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<br />200602772
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<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.
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<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.
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<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.
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<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.
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<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.
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<br />GIVING AND GRANTING unto my said attorney full power and authority to do and perform all and every act, deed,
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