This document appoints Susan Smith as the agent for Mary Smith under a durable power of attorney. It grants Susan Smith broad powers to handle Mary Smith's financial affairs and property, including selling property without notice, making gifts, creating trusts, and modifying estate plans. It requires Susan Smith to act prudently and in Mary Smith's best interests. The document terminates only upon Mary Smith's death or written revocation and aims to protect third parties who rely on the power of attorney.

1. GENERAL POWER SUSAN SMITHDOE
NOTICE TO PRINCIPAL
THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU
DESIGNATE (YOUR “AGENT”) BROAD POWERS TO HANDLE YOUR PROPERTY, WHICH
MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL
PROPERTY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOU.
THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO
EXERCISE GRANTED POWERS,BUT WHEN POWERS ARE EXERCISED, YOUR AGENT MUST
USE DUE CARE TO ACT FOR YOUR BENEFIT AND IN ACCORDANCE WITH THIS POWER OF
ATTORNEY.
YOUR AGENT MAY EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR
LIFETIME, EVEN AFTER YOU BECOME INCAPACITATED, UNLESS YOU EXPRESSLY LIMIT
THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT
ACTING ON YOUR BEHALF TERMINATES YOUR AGENT’S AUTHORITY.
YOUR AGENT MUST ACT IN ACCORDANCE WITH YOUR REASONABLE
EXPECTATIONS TO THE EXTENT ACTUALLY KNOWN BY YOURAGENT AND, OTHERWISE,
IN YOUR BEST INTEREST, ACT IN GOOD FAITH AND ACT ONLY WITHIN THE SCOPE OF
AUTHORITY GRANTED BY YOU IN YOUR POWER OF ATTORNEY.
THE LAW PERMITS YOU, IF YOU CHOOSE, TO GRANT BROAD AUTHORITY TO AN
AGENT UNDER POWER OF ATTORNEY, INCLUDING THE ABILITY TO GIVE AWAY ALL OF
YOUR PROPERTY WHILE YOU ARE ALIVE OR SUBSTANTIALLY CHANGE HOW YOUR
PROPERTY IS DISTRIBUTED AT YOUR DEATH. BEFORE SIGNING THIS DOCUMENT, YOU
SHOULD SEEK THE ADVICE OF AN ATTORNEY AT LAW TO MAKE SURE YOU
UNDERSTAND IT.
A COURT CAN TAKE AWAY THE POWERS OF YOUR AGENT IF IT FINDS YOUR
AGENT IS NOT ACTING PROPERLY.
THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF ATTORNEY ARE
EXPLAINED MORE FULLY IN 20 PA.C.S. CH. 56.
IF THERE IS ANYTHING ABOUT THIS FORM THAT YOU DO NOT UNDERSTAND,
YOU SHOULD ASK A LAWYER OF YOUR OWN CHOOSING TO EXPLAIN IT TO YOU.
I HAVE READ OR HAD EXPLAINED TO ME THIS NOTICE AND I UNDERSTAND ITS
CONTENTS.
____________________ ____________________________
DATE MARY SMITH

2. SUSAN SMITH
POWER OF ATTORNEY
I, MARY SMITH, of Devon, Montgomery County, Pennsylvania, appoint SUSAN SMITH,
as my true and lawful agent, revoking all other durable general powers of appointment previously
granted. If SUSAN SMITH should fail or cease to serve, I appoint WELLS FARGO as my true and
lawful attorneys in fact. I shall refer to both SUSAN SMITH and SUSAN SMITH’S successors as
“my agent” in the following provisions of this instruction.
I. SPECIAL POWERS
It is my desire that my estate and other property over which I have dispositive powers
ultimately pass to my beneficiaries as I have provided in my will or revocable trust, with the
smallest imposition of taxes or other costs consistent with the estate plan expressed in my will or
revocable trust. Therefore, in addition to all other powers of my agent, and in accordance with the
provisions of 20 Pa. C.S.A. §§ 5603 and 5601.4(a), I authorize my agent to do the following:
A. To make gifts to or for the benefit of my issue and the spouses of my issue,
including gifts to or for my agent, in whatever amounts, and in whatever manner, will qualify for
either the federal gift tax annual exclusion under Section 2503(b) of the Internal Revenue Code or
the exclusion for payments for tuition and medical care under Section 2503(e) of the Internal
Revenue Code of 1986.
B. To make gifts to or for the benefit of my spouse and my issue and the spouses of my
issue, including gifts to or for my agent, of any amounts whatsoever, up to and including the whole
of my estate.
C. [For non-citizen spouse:] To make gifts to my spouse in whatever amounts, and in
whatever manner, will qualify for the federal gift tax annual exclusion under Sections 2503(b) and
2523(i)(2) of the Internal Revenue Code of 1986.
D. To make additions to any irrevocable or revocable trust that I have created, that
provides for my support during my lifetime, and that is the beneficiary of my residuary estate under
my will, notwithstanding the limitations of 20 Pa.C.S. § 5603(b) or (c).
E. To consent to the modification or termination of any irrevocable trust of which I am
a settlor, as allowed by 20 Pa.C.S. §7740.1(a).
F. To modify my revocable trust, if any, without regard to the limitations of 20 Pa.C.S.
§ 5603(b), but only with the consent of all beneficiaries, in the same manner as a modification or
termination of an irrevocable trust in accordance with 20 Pa.C.S. § 7740.1(a).

3. SUSAN SMITH
G. To create or change rights of survivorship in bank or broker accounts or other forms
of property in a manner consistent with my estate plan, or in order to conform those survivorship
rights to my estate plan.
H. To create or change beneficiary designations in life insurance or annuity contacts,
retirement accounts, or other forms of property, in a manner consistent with my estate plan, or in
order to conform those beneficiary designations to my estate plan.
I. To exercise fiduciary powers that I may have and may be able to delegate, including
(but not limited to) the powers to transfer the assets of the fiduciary estate to any successor
fiduciary, to make distributions of income and principal to those persons who may be entitled to
them, to prepare and file fiduciary tax returns, to prepare and file an accounting of my
administration of the fiduciary estate, and to settle my administration by agreement with the
beneficiaries of the fiduciary estate.
J. To disclaim any interest in property (including any power of appointment) in
accordance with 20 Pa.C.S. Ch. 62 (relating to disclaimers), to release any interest or power in
accordance with 20 Pa.C.S. § 6103 (relating to releases or disclaimers of powers or interests), and to
waive my right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under
a retirement plan. I have been adjudicated an incapacitated person, then any disclaimer shall be in
accordance with 20 Pa.C.S. § 6202.
K. To renounce fiduciary positions to which I have been appointed, and to resign from
fiduciary positions that I may hold.
L. To withdraw and receive income or corpus of a trust over which I have a power of
withdrawal, in excess of the amounts necessary or appropriate for my own expenses.
M. To claim an elective share of the estate of my deceased spouse, subject to the
approval of the courts in accordance with 20 Pa.C.S. §§ 2206 and 5603(d).
N. To make secured or unsecured loans to any persons, in whatever amounts, at
whatever interest rates, and on whatever terms my agent may consider appropriate.
O. In exercising the foregoing powers, my agent shall act in a manner that is consistent
with prudent estate planning and financial management for me, and consistent with my known or
probably intent with respect to the disposition of the property or interest that may be subject to the
foregoing powers. Consistent with the preceding sentence, my agent may make gifts to themselves
and their families and may exercise powers to create interests for themselves and their families in
any property. My agent and the persons benefitted by any action of my agent shall be liable as
equity and justice may require to the extent that the action of my agent may be determined to be
inconsistent with the directions of this paragraph, regardless of whether or not the agent acted in
good faith. No bank, broker, transfer agent, depository, insurance company, plan administrator, or
other third party shall have any obligation to inquire into my agent’s compliance with the directions
in this paragraph, and no beneficiary shall have any cause of action against any third party by reason

4. SUSAN SMITH
of any failure of my agent to comply with those directions.
II. GENERAL POWERS
My agent shall have full power to control or dispose of my property, to execute contracts or
other obligations which shall be binding upon me, and to take any action, in my name and on my
behalf, which I could take in my own name and on my own behalf. “My property” shall include
real property, personal property, tangible or intangible, any interest in real or personal property, and
any other thing of any kind over which I have any powers, whether standing in my name alone or in
combination with others. The powers of my agent shall include, but are not limited to, the
following powers as defined by 20 Pa.C.S. § 5603:
A. To create a trust for my benefit.
B. To receive distributions from estates and trusts, to withdraw and receive
distributions from estates or trusts to the extent necessary or appropriate for my own expenses, to
request and receive discretionary distributions from any trust, and otherwise to handle interests in
estates and trusts.
C. To engage in real property transactions.
D. To engage in tangible personal property transactions.
E. To engage in stock, bond and other securities transactions.
F. To engage in commodity and option transactions.
G. To engage in banking and financial transactions.
H. To borrow money.
I. To enter safe deposit boxes.
J. To engage in insurance and annuity transactions (which shall not include the power
to create or change any beneficiary designation except as authorized by Article I of this instrument).
However, neither this nor any other provision of this power of attorney shall give an agent any right,
power, option, or other incident of ownership in any insurance policy which I may own on the life
of that agent.
K. To engage in retirement plan transactions (which shall not include the power to
create or change any beneficiary designation except as authorized by Article I of this instrument).
L. To pursue claims and litigation.
M. To receive government benefits.

5. SUSAN SMITH
N. To pursue tax matters.
O. To continue to operate any business in which I may have an interest, with full power
to do anything with respect to the business which I could do, including, but not limited to, the power
to incorporate or liquidate the business or to change the purposes, form or organization of the
business, to participate directly in the management of it, or render services to it, and receive
reasonable compensation, to delegate any authority to any shareholder, director, manager, agent,
partner or employee, to vote all securities in person or by proxy, to oppose, or to assent to and join
in, any merger, reorganization, voting-trust plan, or other concerted action of securities holders, to
deposit, surrender, or exchange securities in any such transactions, and to pay any assessments in
connection with any such transaction.
P. To authorize my admission to a medical, nursing, residential, or similar facility, to
enter into agreements for my care, and to authorize medical and surgical procedures, if I have not
given those powers to an agent under a health care power of attorney.
Q. To make an anatomical gift of all or part of my body if I have not given that power
to an agent under a health care power of attorney.
III. ACCOUNTING BY AGENT
In addition to the persons entitled to request disclosures in accordance with 20 Pa.C.S. §
5601.3(d), my agent shall be required to provide an account of their receipts, disbursements, and
transactions upon the written request of any person who would at my death be a beneficiary of my
estate or of any property subject to a power of my agent under this instrument, provided that the
request is limited to an account of the property in which the person has an interest. If I have not
been declared to be incapacitated, then any written request for an account shall first be delivered to
me and shall be effective only if I have failed within seven days of the delivery to direct my agent
not to comply with the request. My direction to my agent not to comply with the request for an
account may be written or oral, but shall be effective only if witnessed by a person other than my
agent.
It is my intention that the right of my beneficiaries to obtain an accounting from my agent,
and the duty of my agent to provide an accounting, shall be enforced by the courts.

6. SUSAN SMITH
IV. OTHER PROVISIONS
A. Before acting as my agent or exercising any of the powers given to them as my
agent, my agent shall sign both the form of acknowledgement required by 20 Pa.C.S. § 5601(d), a
copy of which is included at the end of this instrument, and the additional acknowledgements that I
have added to the statutory form of acknowledgement.
B. The powers of my agent to invest my money and retain investments may be
exercised regardless of (1) any limitations imposed by law on investments by attorneys in fact or
other fiduciaries, (2) any principle of law concerning delegation of investment responsibility by
attorneys in fact or other fiduciaries, and (3) any principle of law concerning investment
diversification. However, my agent shall invest and manage my property as a prudent investor
would, by considering that my investments should support me those I may be obligated to support,
and by pursuing an overall investment strategy reasonably suited to that purpose.
C. Except to the extent I have specifically provided otherwise, my agent shall not be
barred from exercising any discretionary power or from exercising any management power by
reason of any conflict of interest.
D. No person dealing with my agent shall have any responsibility to inquire into or
oversee how any purchase money or other consideration is used or expended, or to inquire into the
validity, necessity, or propriety of any transaction to which my agent may be a party.
E. In exercising the powers and authority granted by this instrument, my agent may
delegate power or authority to agent and may appoint other agent, but such delegation shall not
relieve my agent of any obligation to oversee the property management of my affairs.
F. My agent shall have the power to employ attorneys at law, investment counsel,
accountants, and other agent (including a bank or trust company as agent or custodian) and pay
them reasonable compensation (which shall be in addition to the compensation of my agent).
G. My agent shall be entitled to reasonable compensation for services rendered. My
agent may use my assets to pay the compensation of my agent and any expenses incurred in
exercising the powers granted to my agent, including any fees for legal or financial advice, provided
only that the expenses are incurred in good faith.
H. I agree to indemnify and hold my agent harmless from any claim, suit, or other
action brought against may agent by any person claiming that the exercise by my agent of any of the
powers granted to my agent was improper, illegal, or otherwise resulted in a loss to that person,
provided only that the power was exercised by my agent with reasonable caution and prudence.
This indemnification agreement shall bind me and my heirs, executors, administrators, and assigns,
and shall inure to the benefit of my agent and my agent’ heirs, executors, administrators, and
assigns.
V. TERMINATION

7. SUSAN SMITH
This general power of attorney shall not be affected by my disability. It shall terminate only
upon my death or upon my written revocation of it. An affidavit, executed by my agent, stating that
my agent has no knowledge of the revocation or termination of this power shall be conclusive proof
of the power and authority of my agent and shall relieve all persons of any obligation they may have
to inquire into the authority of my agent and shall relieve all persons of any liability for relying upon
this instrument. In any event, no person relying upon this general power of attorney without actual
knowledge of my death or of my revocation of it shall be liable to me or my estate because of that
reliance.
VI. APPOINTMENT OF GUARDIAN
If any proceedings are commenced to declare me incompetent and appoint a guardian of my
person or my estate, I nominate as guardian of my person and my estate the person then serving as
my agent under this instrument.
VII. INTERPRETATIONS
Wherever appropriate to carry out my intentions:
A. All references to statues shall be deemed to refer to the statutes as they now exist
and as they may be amended in the future, as well as to other future statutes of similar subject or
effect.
B. A “person” may be an individual, a corporation, or any other entity.
C. Nouns, pronouns, and verbs shall, where the context permits, be construed as
masculine, feminine, or neuter, and singular or plural.
D. The headings preceding the articles of this instrument are solely for convenience of
reference and shall not be construed to affect the meaning of any clause.
IN WITNESS WHEREOF, and intending to be legally bound, I have set my hand and seal
on 22 March, 2005.
__________________________________
MARY SMITH

8. SUSAN SMITH
In our presence, MARY SMITH knowingly and voluntarily signed this instrument and
declared it to be her durable power of attorney.
__________________________________ ______________________________
Signature Address
__________________________________ _______________________________
Signature Address
COMMONWEALTH OF PENNSYLVANIA :
: ss
COUNTY OF MONTGOMERY :
On this, the _________________, before me a Notary Public, the undersigned officer,
personally appeared MARY SMITH, known to me (or satisfactorily proven) to be the person whose
name is subscribed to the within instrument, and acknowledged that she executed the same for the
purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
_________________________________
NOTARY PUBLIC

9. SUSAN SMITH
ACKNOWLEDGEMENT OF AGENT
I, SUSAN SMITH, have read the attached power of attorney and am the person identified as
the agent for the principal. I hereby acknowledge when I act as agent:
I shall act in accordance with the principal’s reasonable expectation to the extent actually
known by me and, otherwise, in the principal’s best interest, act in good faith and act only within
the scope of authority granted to me by the principal in the power of attorney.
_____________________________ ___________________________
SUSAN SMITH Date
ADDITIONAL ACKNOWLEDGEMENT OF AGENT
I, SUSAN SMITH, hereby acknowledge that in the absence of a specific provision to the
contrary in the power of attorney or in 20 Pa.C.S. § 5601.3(b) when I act as agent:
I shall act loyally for the principal’s benefit.
I shall keep the assets of the principal separate from my assets.
I shall act so as not to create a conflict of interest that impairs my ability to act impartially in
the principal’s best interest.
I shall act with the care, competence and diligence ordinarily exercise by agent in similar
circumstances.
I shall keep a full and accurate record of all actions, receipts, disbursements and transactions
made on behalf of the principal.
I shall cooperate with a person who has authority to make healthcare decisions for the
principal to carry out the principal’s reasonable expectations to the extent actually known by me
and, otherwise, act in the principal’s best interest.
I shall attempt to preserve the principal’s estate plan, to the extent actually known to me, if
preserving the plan is consistent with the principal’s best interest based on all relevant factors.
_____________________________ ___________________________
SUSAN SMITH Date

10. SUSAN SMITH
ACKNOWLEDGEMENT OF AGENT
WELLS FARGO has read the attached power of attorney and is the institution identified as
the agent for the principal. It hereby acknowledges when it acts as agent:
It shall act in accordance with the principal’s reasonable expectation to the extent actually
known by it and, otherwise, in the principal’s best interest, act in good faith and act only within the
scope of authority granted to it by the principal in the power of attorney.
_____________________________ ___________________________
PETER A. DOE (PRESIDENT) Date
ADDITIONAL ACKNOWLEDGEMENT OF AGENT
WELLS FARGO hereby acknowledges that in the absence of a specific provision to the
contrary in the power of attorney or in 20 Pa.C.S. § 5601.3(b) when it acts as agent:
It shall act loyally for the principal’s benefit.
It shall keep the assets of the principal separate from its assets.
It shall act so as not to create a conflict of interest that impairs its ability to act impartially in
the principal’s best interest.
It shall act with the care, competence and diligence ordinarily exercise by agent in similar
circumstances.
It shall keep a full and accurate record of all actions, receipts, disbursements and
transactions made on behalf of the principal.
It shall cooperate with a person who has authority to make healthcare decisions for the
principal to carry out the principal’s reasonable expectations to the extent actually known by it and,
otherwise, act in the principal’s best interest.
It shall attempt to preserve the principal’s estate plan, to the extent actually known to it, if
preserving the plan is consistent with the principal’s best interest based on all relevant factors.
_____________________________ ___________________________
PETER A. DOE (PRESIDENT) Date

11. SUSAN SMITH