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2o�oogs72 deeds or other instruments whatsoever, and to draw, accept, make, endarse, discount, or otherwise deal with any commercial or 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 informatian, to deliver confidential inforznatioil to the Internal Reven�.ie Service, and to enter into any compromise or settlernent agreement with the Internal Revenue Service as may affect any tax liability, interest or penalty owing ta the Internal R�venue Service by the principal. 13. Tt� Make Gifts and Implement Estate Plan. To make gi�ts ta reduce my estate or for charitable, religious or educati�nal purposes. Ta continue any plan of �ifts T have initiated. T'o follow and implement any estate plan that I have formed. Gifts may be made to zny said attorney if my attorney is a member of my :Family and would otherwise be deprived af an equal share. 14. To Compensate Mv Attornev In Fact. My said attoz may pay to my said attorney reasonable compensatian for services per�armed in acting on my behalf. 15. Access To Safe Deposit Box. �My attorney shall have full and free access to n�y safe deposit bax. 16. To Ap,�aoint Guardian and Conservator. To nominate a guardian for my person and a conservator for my estate if such pratected proceedings are carnmenced. 17. To Do All Other Thin s Necessa in Connection Herewith. In general to do all other acts, deeds, matters, and things whatsoever in or about my estate, property, and affairs, or ta concur with persons j ointly i�lterested vvith ix�yselftherein in doing all acts, deeds, matters, and thin�s l�erei�l, either particularly or generally described, as fully and effectually to all intents aa�d purposes as I could da in my own proper person if personally present, it being my intent ta grant to my said attoniey a general power to act for me and in rny behalf, and not a limited or special power, limited to the specific acts herein described. 18. Pawer of Attornev Effective Notwithstandin� Disabilitv of Principal; Continues in Effect After Principal's Death Until Notice. Pursuant to the provisions of the N�braska �'robate Cade, I declare tl�at this pawer of attorney shall become e�fective in�mediately and shall nc�t be affected by nny disability ar incapacity, and that the authority granted herein shall continue during any period wk�ile Z am disabled or incapacitated. The term "disability or incapacity" shall mean my inabiliiy to make or cozxiz�nunicate responsible decisions concerning my properiy ar person, and disability or incapacaty cornrnences upon certification by my atte�ldin�; physician that I arn unable to handle my affairs. Pursuant to Nebraska Frobate Code, all authority conferred herein shall continue after my death until notice of my death shall have been received by xn.y said attorney so that said attorney has actual knowledge af 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, befare he received actual