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.A Mesner Mesner Attorneys Central City Nebraska 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. 18. To buy flower bonds. To purchase United States Treasury securities known as flower bonds for me even though I may be comatose or incompetent. 19. To borrow and give security. To borrow any sum from any lender and encumber any of my real or personal property as security for loans. To execute and deliver notes and other obligations, and mortgages, security agreements, financing statements, pledges, liens and other encumbrances. 20. Self - dealing. My Attorney may deal with my said Attorney and no transaction shall be void because of said self - dealing nor because my said Attorney was a part owner of property with me or had interests similar to mine or had any interest in said transaction. 21. 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. 22. 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. 23. 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. 24. Access to safe deposit box. My Attorney shall have full and free access to my safe deposit box. 25. To disclaim. To renounce and disclaim in whole or in part, fractional shares or specific assets in the manner provided by law, any property or interest in property of any kind whatsoever, passing to me by intestate succession, as devisee, as successor of a renounced interest, as donee, as beneficiary under a testamentary or nontestamentary instrument, as donee of a power of appointment, as grantee, as surviving joint owner or surviving joint tenant, as beneficiary of an insurance contract, or as the person designated to take pursuant to a power of appointment