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2oi�o254s <br />partition or repair of any kind of real or personal property, tangible or intangible. <br />17. To collect rents, disburse funds, hire professional property <br />managers, (ease (for terms that may extend beyond the duration of this Powerl, <br />negotiate and renegotiate leases. <br />18. To borrow money from time to time in my name, and to give <br />promissory notes or other obligations therefor, and to deposit as collateral, <br />pledge as security for the payment thereof or mortgage or otherwise encumber <br />any or afl my securities or other property of whatever nature. <br />19. To make loans, secured or unsecured, in such amounts, upon such <br />terms, with or without interest and to such firms, corporations and persons as <br />shall be appropriate. <br />20. To employ accountants, attorneys, investment counsel, physicians, <br />dentists and other persons to render services for and to me and to pay the <br />reasonable fees and compensation of such persons for their services. <br />21. To prepare, sign and file federal, state or local, income, gift or <br />other tax returns of all kinds, claims for refund, requests for extensions of time, <br />petitions to the tax court or other courts regarding tax matters and any and ali <br />other tax related documents, including, without limitation, receipts, offers, <br />waivers, consents (including, without limitation, consents and agreements under <br />Internal Revenue Code Section 2032A, or any successor section thereto), <br />powers of attorney, closing agreements; to exercise any elections I may have <br />under any tax law; and generally to act in my behalf in all tax matters of all <br />kinds and for all periods before all persons representing any taxing authority, <br />including receipt of confidential information and the posting of bonds and to <br />represent me in all such proceedings. <br />22. To exercise any right I may have to renounce or disclaim any <br />interest in property; to exercise my right to rollover benefits received from any <br />retirement plan to an individual retirement account for my benefit. <br />23. To expend or distribute my income or principal for the health, <br />education, support or maintenance of ine and my dependents. <br />24. To transfer my assets by gift to any member of a class composed <br />of my issue, and any spouse of my issue, including my Agent (but specifically <br />excluding my Agent's creditors, estate, or the creditors of his or her estate}, <br />as my Agent may deem appropriate from time to time to the extent of <br />�. � il <br />} f �` � � <br />-3- <br />