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<br />illustration. and not by way of limitation, such authority shall include the power to purchase <br />government obligations which are redeemable in payment of taxes. <br /> <br />L. To borrow any sum or sums of money on such terms and with such security, <br />whether real or personal property, as my Attorney shall think fit, and for that purpose to execute <br />all promissory notes, bonds, mortgages, deeds of trust, security agreements, and other <br />instruments which may be necessary or proper. <br /> <br />M. To engage, employ, compensate and dismiss any agents, clerks, servants, attor- <br />neys at law, accountants, investment advisors, custodian, or other persons as my Attorney shall <br />think fit in the performance of the powers granted my Attorney herein. This authority shall <br />include employment of firms and companies in which my Attorney owns an equity interest and in <br />which my Attorney is otherwise pecuniarily interested. <br /> <br />N. To exercise any powers and any duties vested in me, whether solely or jointly, <br />with any other or others as personal representative, administrator, or trustee, or in any other <br />fiduciary capacity, so far as such power or duty is capable of validly being delegated. <br /> <br />o. To make gifts and to institute gift programs to such activities and persons as my <br />Attorney shall deem appropriate. <br /> <br />P. In general, to do all other acts, deeds, matters, and things whatsoever in or about <br />my estate, property, and affairs, or to concur with persons jointly interested with myself therein in <br />doing all acts, deeds, matters, and things herein, either particularly or generally described, as fully <br />and effectually to all intents and purposes as I could do in my own person if personally present <br />and competent. <br /> <br />Q. To prepare, sign, and file federal, state, or local income, gift, or other tax returns <br />of all kinds, claims for refund, requests for extensions of time, petitions to the tax court or other <br />courts regarding tax matters and any and all other tax related documents, including, without <br />limitation, receipts, offers, waivers, consents (including, but not limited to consents and <br />agreements under Internal Revenue Code ~2032A, or any successor section thereto), powers of <br />attorney, closing agreements; to exercise any elections I may have under federal, state or local tax <br />law; and generally to act in my behalf in all tax matters of all kinds and for all periods before all <br />persons representing the Internal Revenue Service and any other taxing authority, including <br />receipt of confidential, information and the posting of bonds, and to represent me in all such <br />proceedings. <br /> <br />R. To make any election or election and agreement referred to in the Florida Probate <br />Code, Florida Statutes, Chapter 731 through 735. <br /> <br />S. If proceedings are initiated for the appointment of a guardian of my person or my <br />estate or both, I hereby nominate Harold F. Pike as guardian of my person, estate, or person and <br />estate. If Harold F. Pike is unable or unwilling to act as guardian of my person, estate, or person <br />and estate then I nominate La Vera Beunk as guardian of my person, estate, or person and estate. <br />