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2oioo~is~ deal with any commercial ar mercantile instruments. 12. To Deal With the Internal Revenue Service. My attorney shall have authority to represent my interest in any dealing with the Internal Revenue Service and to have 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. 13. 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. 14. 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. 1 S. Access To Safe Deposit_Box. My attorney shall have full and free access to my safe deposit box. 16. To Appoint Guardian and Conservator. To nominate a guardian for my person and a conservator for my estate if such protected proceedings are commenced. 17. To Do All Other Thin s Necess in Connection Herewith. In general to da all other acts, deeds, matters, and things whatsoever in or about my estate, property, and affairs, or to concur with persons j ointly 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 forme and in my behalf, and not a limited or special power, limited to the specific acts herein described. 18. Power of Attorne Becomes Effective Immediatel ~ Continues in Effect After Princi al's Death Until Notice. Pursuant to the provisions of the Nebraska Probate Code, I declare that this power of attorney shall become effective immediately. Pursuant to Nebraska Probate Code, all authority conferred herein shall continue after my death until notice of my death shall have been received by my said attorney so that said attorney has actual knowledge of the fact that I have died. Any action taken in good faith by said attorney during any period while it is uncertain whether I am alive, before she received actual knowledge of my death, or, in any event, taken during the period while I am disabled or incapacitated, shall be as valid as if I were alive, competent, and not disabled. 3 ~E