and declarations of estimated tax, whether Federal or State; to execute waivers (including offers
of waivers) of restrictions on assessment or collection of deficiencies of tax refund; to execute
consents extending the statutory period for assessment or collection of taxes; to execute closing
agreements under Section 7121 of the Internal Revenue Code; to delegate authority or to substitute
another representative.
Copies of notices and other written communications addressed to me in proceedings involving
the above tax matters should be sent to my attorney-in-fact at any address which he may specify.
The enumeration of specific powers herein shall in no wise limit the general power and authority
of my attorney-in-fact hereunder; and the expiration of the period of agency hereunder shall in
no way affect the validity of his actions during said period;
All parties dealing with my attorney in-fact in connection with my affairs may fully rely upon his
power and authority to act for me and in my behalf and in my name, and may accept and rely on
agreements entered into by him pursuant to this power of attorney.
In addition to, and not in limitation of the above powers, including any powers that may be
incorporated by reference pursuant to OCGA Section 53-12-232, my attorney-in-fact shall have
the following powers:
To sell, exchange, partition or otherwise dispose of any property or interest therein from time to
time at public or private sale, with or without advertisement, upon such terms and conditions,
including credit, as my Attorney-in-fact shall deem advisable;
To improve, repair, or lease (as lessor or lessee) any real or personal property and to grant or
receive options to purchase property; and a lease or option may be made for a term which may
extend beyond the duration of the Trust or the administration of my estate;
Without limitation, to retain any property owned by me, including any stock in a corporate
Fiduciary; to invest in stocks, whether common, preferred or otherwise, bonds, loans, securities,
interests in partnerships, or other property, real or personal, or in any common trust fund of a
corporate Fiduciary; to register any securities in their own names, or in the names of nominees,
with or without indicating the fiduciary character of such investments; and to vote any stock by
themselves or by proxy; it being my intention to give my Attorney-in-fact the same investment
powers which I possess with respect to my own funds;
To acquire, receive, and retain investments without regard to principles of diversification, and
without regard to the predominance of common stock, or stock in closely held corporations;
To enter into any plan or agreement for the sale, merger, consolidation, liquidation,
recapitalization, or other disposition of any trust or estate property, or of any corporation issuing
securities held as part of my estate or any trust; and to accept in such transactions any cash,
securities, or property that my Attorney-in-fact deems proper; and,
To operate and continue any and all businesses, including proprietorships and partnerships, in
which I may have an interest at the time of my death; to acquire additional interests in any such
businesses; to liquidate or join in the liquidation of any such businesses; to sell or otherwise
dispose of the same as going concerns; to incorporate or cause to be incorporated as they shall
see fit, and to retain stock in any such businesses so incorporated without liability for