In addition, the Attorney-in-Fact shall have the powers to make gifts on behalf of

the Principal to those individuals and persons specifically named in the Principal's Last Will and
Testament or Revocable Living Trust, in existence at the date of making the gifts, in the same
manner, using the same assets and according to the same terms and conditions as contained in
the Principal's said Last Will and Testament or Revocable Living Trust, making said gifts as if
the Principal had died. In making any such gift, I grant to my Attorney-in-Fact the discretion to
determine the amount of the gift, the date of the gift, and the subject matter of the gift. In
making any such gifts my Attorney-in-Fact shall make the gifts in accordance with the above
directions as contained in the Principal's Last Will and Testament or Revocable Living Trust, in
existence on the date of making such gift, and is hereby specifically authorized on behalf of the
Principal to continue any gifts to be made, in trust or otherwise, as provided in said Last Will and
Testament. Notwithstanding any term or provision of this Durable Power of Attorney, the
Attorney-in-Fact shall not be authorized to exercise any powers granted in this instrument,
should said power be deemed to be a general power of appointment, directly or indirectly
benefitting the named Attorney-in-Fact. For purposes of clarity, the authority granted herein to
my Attorney-in-Fact to make gifts, includes, but is not limited to, the power to change ownership
and beneficiary designations on life insurance policies, annuities, pension, profit-sharing plans,
IRA accounts, and all similar accounts or agreements for purposes of transferring ownership or
beneficial interests or rights to receive benefits to the herein named individuals as donees, or
their estates. The Attorney-in-Fact shall be authorized to exercise all rights the Principal has,
with regard to any Section 529 plan funded or owned by the Principal, including but not limited
to, the power to withdraw, terminate, or change beneficiaries on said plan or plans.
Additionally, the Attorney-in-Fact shall have the authority to change the beneficiary designation
on any of the aforementioned accounts, rights or beneficial interests owned or given to the
Principal or to the Principal's estate.

Further, my Attorney-in-Fact shall have the power to execute and file disclaimers
on behalf of the Principal; provided, the execution and filing of the disclaimer is not a general
power of appointment in favor of the Attorney-in-Fact.

In making gifts to beneficiaries who may be minors at the time that the gift is
made to them, my Attorney-in-Fact is authorized to make said gifts in a trust for the benefit of
said minor beneficiary, or to make gifts to a custodian selected by my Attorney-in-Fact under
the Uniform Transfer to Minors Act for the benefit of the beneficiary.

The Attorney-in-Fact is specifically authorized to delegate their duties to another

co-Attorney-in-Fact or to any successor named Attorney-in-Fact. Said delegation may be made
orally or in writing, and if made orally, be memorialized in writing upon the request of any party
wishing verification of said delegation of duties.