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200700871 19. Business Interests. To continue as a going concern any business interest owned by me, either individually or as a copartner. 20. Retirement Accounts. To act on my behalf in dealing with my pension and retirement plans, including the power to make IRA contributions, IRA roll overs, voluntary contributions, borrow from any retirement plan, elect or select payout options, and take any other steps which I might take on my own behalf with regard to my retirement and/or IRA/pension plans. 21. Mail. To redirect my mail. 22. Custody of Papers. To take custody of my Will, deeds, life insurance policies, contracts, securities, or other important papers. 23. Gifts. I further authorize the holder of this power to make gifts to others on my behalf to continue any gifting program that I have established in my estate planning or that is consistent with my estate planning and expressed goal of reducing federal estate taxes. 24. Disclaimer. To renounce and disclaim any property or interest in property or powers to which I may become entitled, and to file any such disclaimer with appropriate courts or persons, and to consider my estate planning and the reduction of estate taxes in exercising such powers. 26. Substitution and Delegation. To appoint and substitute for my said Agent any agents, nominees or attorneys to exercise any or all of the powers herein and to revoke their authority at pleasure. .~~~_"""""_"."'.'.'''~..n'''''''''.~'~''~'''''''~~'''''~~'''~"",,,,"_'''.'~'''''''''''''''''''.'",'''''.'.'.'..r.....~'.'.'~.'.~.~.~'''~''''~'''''''''''''''",'.'.','''''''''r.'.'.'. ."'.'.'.'.,."'.'.',. ""A.. . . .,".'.~. .'.'.'. . .. . . . ..... "0""" .'.'.. .'. "'.&' . .'. . .'.. "."_'.'_ .'. .,." . . . . . . . . .'.. . .'. .". "~'."""~~''''''''''''''''''''''''.'.'.'.,. ,"""rr.'. ..~~.,.'.'.'.'.,. DURABLE FINANCIAL POWER OF ATTORNEY FOR PAUL R. L. SENSENBACH 4