Durable Power Of Attorney Form (Page 2 of 6) in pdf

a. Gift Power. To make gifts of any kind, provided, however, that the aggregate

of all gifts to one donee other than a charitable donee, in any one year shall not exceed

my federal gift tax annual exclusion for the year in which the gifts are made, and this

authority shall be non-cumulative [to include gifts to agent by agent, include here and see

restrictions on agent's powers at paragraph 22];

5. Contract Powers. To make, do, and transact every kind of business of whatever

nature, and also for me and in my name, and as my act and deed, to sign, seal, execute,

deliver, and acknowledge such stock certificates, stock powers, assignments separate

from certificate, deeds, conveyances, leases and assignments of leases, covenants,

indentures, options, letters of intent, contracts, agreements, closing agreements,

certificates, mortgages, hypothecations, bills of lading, bills, bonds, debentures, notes,

receipts, evidence of debts, releases and satisfaction of mortgage, judgments and other

debts, waivers of statutes of limitation, and such other documents and instruments in

writing of whatever kind and nature as may be necessary or proper in the premises, as

fully as I might do if done in my own capacity;

6. Banking Powers. To make, draw, sign in my name, deliver, and accept checks,

drafts, receipts for moneys, notes, or other orders for the payment of money against, or

otherwise make withdrawals from any commercial, checking, or savings account which I

may have in my sole name or in joint name with my spouse or other person(s), in any

bank or financial institution, for any purpose which my agent may think necessary,

advisable or proper; and to endorse and negotiate in my name and deliver checks, drafts,

notes, bills, certificates of deposit, commercial paper, money market instruments, bills of

exchange, or other instruments for the payment of money and to deposit same, as cash or

for collection, and cash into any commercial, checking, or savings account which I may

have in my sole name or in joint name with my spouse or other person(s), in any bank or

financial institution; and to carry on all my ordinary banking business;

7. Tax Returns. To prepare, execute, and file reports, returns, declaration, forms, and

statements for any and all tax purposes including income, gift, real estate, personal

property, intangibles tax, single business tax, or any other kind of tax whatsoever, to pay

such taxes and any interest or penalty or additions to make and file objections, protests,

claims for abatement, refund or credit in relation to any such tax proposed, levied or paid;

to signify, as may be required by Section 2513 of the United States Internal Revenue

Code of 1954, as amended, or any corresponding section of any future United States law,

my consent to having one-half of any gift(s) made by my spouse considered as made by

me; to represent me and to institute and prosecute proceedings in court or before any

administrative authority to contest any such tax in whole or in part or for recovery of any

amount paid in respect of any such tax, to defend or settle any amount paid in respect of

any such tax, to give full and final receipt for any refund or credit and to endorse and

collect any check or other voucher; to pay any and all such taxes and any interest,

penalty, or other additional amounts, to employ attorneys, accountants, or other

representatives and grant powers of attorney or letters of appointment for any of the

purposes stated above;

Page 2 of 6

Durable Power Of Attorney Form Page 2