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<br />200703011
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<br />L. To apply for benefits and participate in programs offered by any governmental body, administrative agency, person or
<br />entity;
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<br />M. To transfer to the trustee of any revocable trust created by me, if such trust is in existence atthe time, any and all property
<br />of mine (excepting property held by me and any other person as joint tenants with full rights of survivorship), which property
<br />shall be held in accordance with the terms and provisions of the agreement creating such trust;
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<br />N. To disclaim any interest in property passing to me from person or entity;
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<br />O. To make gifts of any of my property or assets to members of my family; and to make gifts to such other persons or
<br />religious, educational, scientific, charitable or other nonprofit organizations to whom or to which I have an established pattern
<br />of giving; provided, however, that my Attorney-in-Fact may not make gifts of my property to himself or herself. I appoint
<br />N/A ~
<br />as my Attorney~in~Fact solely for the purpose of determining if a gift of my property to the Attorney-in-Fact appointed and
<br />acting hereunder is appropriate and to make any such gifts which are appropriate.
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<br />3. Construction.
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<br />This Power of Attorney is to be construed and interpreted as a general power of attorney. The enumeration of
<br />specific items, rights, acts or powers shall not limit or restrict the general and all-inclusive powers that I have granted to my
<br />Attorney-in-Fact. All references to property or property rights herein shall include all real, personal, tangible, intangible or
<br />mixed property. Words and phrases set forth in this Power of Attorney shall be construed as in the singular or plural number
<br />and as masculine, feminine or neuter gender according to the context.
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<br />Any authority granted to my Attorney-in-Fact, however, shall be limited so as to prevent this Power of Attorney (a)
<br />from causing my Attorney-in~Fact to be taxed on my income; (b) from causing my estate to be subject to a general power of
<br />appointment (as that term is defined by Section 2041, Internal Revenue Code of 1986, as amended) by my Attorney~in-Fact;
<br />and (c) from causing my Attorney-in-Fact to have any incidents of ownership (within the meaning of Section 2042 of the
<br />Internal Revenue Code of 1986, as amended) with regard to any life insurance policies on the life of my Attorney-in-Fact.
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<br />4. Liabilitv of Attornev-in-Fact.
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<br />My Attorney-in-Fact shall not be liable for any loss sustained through an error of judgment made in good faith, but
<br />shall be liable for willful misconduct or breach of good faith in the performance of any of the provisions of this power of attorney.
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<br />5. Comoensation of Attornev-in~Fact.
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<br />The Attorney-in-Fact understands that this power of attorney is given without any express or implied promise of
<br />compensation to said Attorney-in-Fact. Any services performed as my Attorney-in-Fact will be done without compensation,
<br />either during my lifetime or upon my death, but the Attorney-in-Fact shall be entitled to reimbursement for all reasonable
<br />expenses incurred as a result of-carrying out any provisions of this power of attorney.
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<br />6. Accountina bv Attornev-in-Fact.
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<br />Upon my request or the request of any conservator appointed on my behalf or the personal representative of my
<br />estate, my Attorney~in-Fact shall provide a complete accounting as to all acts performed pursuant to this power of attorney.
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<br />7. Effective Date and Durabilitv.
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<br />N.B. DELETE INAPPROPRIATE PORTIONS OF THE FOLLOWING PARAGRAPH. IF NO DELETIONS ARE MADE, THE
<br />PROVISIONS SET FORTH IN PARAGRAPHS BAND C SHALL BE DEEMED TO HAVE BEEN DELETED.
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<br />A. This Power of Attorney shall be effective immediately, shall not be affected by my disability, This Power of
<br />attorney will become null and void on June 1, 2007.
<br />
<br />B-.-~ef-Attomey-s+t!tH"beeefl'le-e#eetfvett~tefl-eeFtifleatiefl.ey fIlY-pl<ly.sieieR-H:la~9lsablef.t,
<br />
<br />C--~Qt.Attol:a.ey..s.balLbecome.affe.dUte---------------------"'T-6Aa1~ge-af~~~sa9lity,
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<br />arn:t"shaH-continue-effective-urTti hny-deatf'r,-provided;-tlowever;--tMaHh~-Powe-r-of -MtOI't'te't ffle.y--be 1'eV01tetI-by-me-~ttl-my
<br />AttOTrrey:iTT-"Fact<rt~tenTlOtTce1o -srrctrAttorney=irr-'Fact.
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<br />Dmed April 9, 2007
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<br />,19_,at
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<br />Carroll. IA 51401
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<br />-!'YVCh, lJ K'Q ( ll(
<br />Michele Kelly
<br />
<br />STATE OF IOWA,
<br />
<br />Carnoll
<br />
<br />COUNTY, ss:
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<br />On this 9th day of Apr i1 , ~2 007 before me, the undersigned, a Notary Public in and for the
<br />State of Iowa, personally appeared Michele Ke 11 y ,to me known to be the indentical person
<br />named in and who executed the foregoing instrument and acknowledged that s ch person executed the same as such
<br />person's voluntary act and deed.
<br />
<br />KIM A. GRAVITT ~
<br />,-ti)j'- Cofm1\i88Ion Number 1. ^;;>70G0
<br />'! . My eommtsslon Expires
<br />0... C)ClDber 19, 200'( _
<br />
<br />Kim A. Gravitt
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<br />~ .' ,,~ 1(.
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