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• <br /> deal with accounts maintained by or on behalf of the Principal with institutions (including, <br /> without limitation, banks, savings and loan associations, credit unions and securities <br /> dealers). This shall include the authority to maintain and close existing accounts,to open, <br /> maintain and close other accounts, and to make deposits, transfers and withdrawals with <br /> respect to all such accounts. <br /> 3.4 Moneys Due. The attorney-in-fact shall have authority to request, <br /> demand,recover,collect,endorse and receive all moneys,debts,accounts,gifts,bequests, <br /> dividends, annuities, rents and payments due the Principal. <br /> 3.5 Taxes. The attorney-in-fact shall have the authority to represent the <br /> Principal in all tax matters;to prepare, sign and file federal,state and local income,gift and <br /> other tax returns of all kinds, and any power of attorney form required by the Internal <br /> Revenue Service and any state and local taxing authority; to pay taxes due, collect and <br /> make such disposition of refunds as the attorney-in-fact shall deem appropriate;to exercise <br /> any elections the Principal may have under federal, state or local tax law; and generally to <br /> represent the Principal or obtain professional representation for the Principal in all tax <br /> matters and proceedings of all kinds for any period of time; to engage, compensate and <br /> discharge attorneys, accountants and other tax and financial advisers and consultants to <br /> represent and assist the Principal in connection with any and all tax matters involving or <br /> in any way related to the Principal or any property in which the Principal has or may have <br /> an interest or responsibility. <br /> 3.6 Claims Against Principal. The attorney-in-fact shall have authority to <br /> pay, settle, compromise or otherwise discharge any and all claims of liability or indebted- <br /> ness against the Principal and, in so doing, use any of the Principal's funds or other assets <br /> or use funds or other assets of the attorney-in-fact and obtain reimbursement out of the <br /> Principal's funds or other assets. <br /> 3.7 Legal Proceedings. The attorney-in-fact shall have authority to <br /> participate in any legal action in the name of the Principal or otherwise. This shall include <br /> (a) actions for attachment, execution, eviction, foreclosure, indemnity and any other <br /> proceedings for equitable or injunctive relief and (b) legal proceedings in connection with <br /> the authority granted in this instrument. <br /> 3.8 Written Instruments. The attorney-in-fact shall have the power and <br /> authority to sign, seal, execute, deliver and acknowledge all written instruments and do <br /> and perform each and every act and thing whatsoever which may be necessary or proper <br /> in the exercise of the powers and authority granted to the attorney-in-fact as fully as the <br /> Principal could do if personally present. <br /> 3.9 Safe Deposit Box. The attorney-in-fact shall have the authority to <br /> 2 - L\ <br />