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to execute consents extending the statutory period for assessment or collection of <br />taxes; to execute closing agreements under Internal Revenue Code section 7121 or <br />any successor statute; and to delegate authority or substitute another representative <br />with respect to all above matters. <br />To deposit in and draw on any checking, savings, agency or other accounts <br />that the principal may have in any banks, savings and loan associations, and any <br />accounts with securities brokers or other commercial institutions, and to establish and <br />terminate all such accounts. <br />To invest and reinvest the principal's funds in every kind of property, real, <br />personal, or mixed, and every kind of investment, specifically including, but not limited <br />to, corporate obligations of every kind, preferred or common stocks, shares of <br />investment trusts, investment companies, and mutual funds, and mortgage <br />participations that, under the circumstances then prevailing (specifically including but <br />not limited to the general economic conditions and the principal's anticipated needs), <br />persons of skill, prudence, and diligence acting in a similar capacity and familiar with <br />those matters would use in the conduct of an enterprise of a similar character and with <br />similar aims, to attain the,principal's goals; and to consider individual <br />investments as part of an overall plan. <br />The agent is authorized to establish and contribute to IRA accounts and <br />other employee benefit plans on the principal's behalf; to select or change payment <br />options and make elections under any IRA or employee benefit plan in which the <br />principal is a participant; and to make "rollovers" of plan benefits into <br />other retirement plans. <br />To have access to all safe deposit boxes in the principal's name or to which <br />the principal is an authorized signatory; to contract with financial institutions for the <br />maintenance and continuation of safe deposit boxes in the principal's name; to add to <br />and remove the contents of all such deposit boxes; and to terminate contracts for all <br />such safe deposit boxes. <br />To use any credit cards in the principal's name to make purchases and to <br />sign charge slips on behalf of the principal as may be required to use such credit <br />cards; and to close the principal's charge accounts and terminate the principal's credit <br />cards under circumstances where the agent considers such acts to be in the <br />principal's best interest. <br />To make additions and transfer assets to any and all living revocable trusts <br />of which the principal is a settlor. <br />Power of Attorney - Page 3