2015 Maryland Code
ESTATES AND TRUSTS
Title 17 - MARYLAND GENERAL AND LIMITED POWER OF ATTORNEY ACT
Subtitle 2 - STATUTORY FORMS
§ 17-203 - Statutory form -- Limited power of attorney.

"MARYLAND STATUTORY FORM LIMITED POWER OF ATTORNEY

PLEASE READ CAREFULLY

This power of attorney authorizes another person (your agent) to make
decisions concerning your property for you (the principal). You need not give
to your agent all the authorities listed below and may give the agent only
those limited powers that you specifically indicate. This power of attorney
gives your agent the right to make limited decisions for you. You should very
carefully weigh your decision as to what powers you give your agent. Your
agent will be able to make decisions and act with respect to your property
(including your money) whether or not you are able to act for yourself.

If you choose to make a grant of limited authority, you should check the boxes
that identify the specific authorization you choose to give your agent.

This power of attorney does not authorize the agent to make health care
decisions for you.

You should select someone you trust to serve as your agent. Unless you specify
otherwise, generally the agent's authority will continue until you die or
revoke the power of attorney or the agent resigns or is unable to act for you.

Your agent is not entitled to compensation unless you indicate otherwise in
the special instructions of this power of attorney. If you indicate that your
agent is to receive compensation, your agent is entitled to reasonable
compensation or compensation as specified in the Special Instructions.

This form provides for designation of one agent. If you wish to name more than
one agent you may name a coagent in the Special Instructions. Coagents are
required to act together unanimously unless you specify otherwise in the
Special Instructions.

If your agent is unavailable or unwilling to act for you, your power of
attorney will end unless you have named a successor agent. You may also name a
second successor agent.

This power of attorney becomes effective immediately unless you state
otherwise in the Special Instructions.

If you have questions about the power of attorney or the authority you are
granting to your agent, you should seek legal advice before signing this form.

DESIGNATION OF AGENT

This section of the form provides for designation of one agent.
If you wish to name coagents, skip this section and use the next section
("Designation of Coagents").

I, , name the
(Name of Principal)

following person as my agent:

Name of

Agent:

Agent's

Address:

Agent's Telephone

Number:

DESIGNATION OF COAGENTS (OPTIONAL)

This section of the form provides for designation of two or more coagents.
Coagents are required to act together unanimously unless you otherwise provide
in this form.
I, ,
(Name of Principal)
Name the following persons as coagents:
Name of Coagent:
Coagent's Address:
Coagent's Telephone Number:
Name of Coagent:
Coagent's Address:
Coagent's Telephone Number:
Special Instructions Regarding Coagents:

DESIGNATION OF SUCCESSOR AGENT(S) (OPTIONAL)

If my agent is unable or unwilling to act for me, I name as my successor agent:

Name of Successor Agent:
Successor Agent's Address:
Successor Agent's Telephone

Number:

If my successor agent is unable or unwilling to act for me, I name as my
second successor agent:

Name of Second Successor

Agent:

Second Successor Agent's

Address:

Second Successor Agent's Telephone

Number:

GRANT OF GENERAL AUTHORITY

I ("the principal") grant my agent and any successor agent, with respect to
each subject that I choose below, the authority to do all acts that I could do
to:

(1) Demand, receive, and obtain by litigation or otherwise, money or
another thing of value to which the principal is, may become, or claims to be
entitled, and conserve, invest, disburse, or use anything so received or
obtained for the purposes intended;

(2) Contract with another person, on terms agreeable to the agent, to
accomplish a purpose of a transaction and perform, rescind, cancel, terminate,
reform, restate, release, or modify the contract or another contract made by
or on behalf of the principal;

(3) Execute, acknowledge, seal, deliver, file, or record any instrument
or communication the agent considers desirable to accomplish a purpose of a
transaction, including creating a schedule contemporaneously or at a later
time listing some or all of the principal's property and attaching the
schedule to this power of attorney;

(4) Initiate, participate in, submit to alternative dispute resolution,
settle, oppose, or propose or accept a compromise with respect to a claim
existing in favor of or against the principal or intervene in litigation
relating to the claim;

(5) Seek on the principal's behalf the assistance of a court or other
governmental agency to carry out an act authorized in this power of attorney;

(6) Engage, compensate, and discharge an attorney, accountant,
discretionary investment manager, expert witness, or other advisor;

(7) Prepare, execute, and file a record, report, or other document to
safeguard or promote the principal's interest under a statute or regulation;

(8) Communicate with representatives or employees of a government or
governmental subdivision, agency, or instrumentality, on behalf of the
principal;

(9) Access communications intended for, and communicate on behalf of the
principal, whether by mail, electronic transmission, telephone, or other
means; and

(10) Do lawful acts with respect to the subject and all property related
to the subject.

(INITIAL each authority in any subject you want to include in the agent's
general authority. Cross through each authority in any subject that you want
to exclude. If you wish to grant general authority over an entire subject, you
may initial "All of the above" instead of initialing each authority.)

SUBJECTS AND AUTHORITY

A. Real Property -- With respect to this category, I authorize my agent
to:

( ) Demand, buy, lease, receive, accept as a gift or as security for
an extension of credit, or otherwise acquire or reject an interest in real
property or a right incident to real property

( ) Sell, exchange, convey with or without covenants, representations,
or warranties, quitclaim, release, surrender, retain title for security,
encumber, partition, consent to partitioning, subject to an easement or
covenant, subdivide, apply for zoning or other governmental permits, plat or
consent to platting, develop, grant an option concerning, lease, sublease,
contribute to an entity in exchange for an interest in that entity, or
otherwise grant or dispose of an interest in real property or a right incident
to real property

( ) Pledge or mortgage an interest in real property or right incident
to real property as security to borrow money or pay, renew, or extend the time
of payment of a debt of the principal or a debt guaranteed by the principal,
including a reverse mortgage

( ) Release, assign, satisfy, or enforce by litigation or otherwise a
mortgage, deed of trust, conditional sale contract, encumbrance, lien, or
other claim to real property that exists or is asserted

( ) Manage or conserve an interest in real property or a right
incident to real property owned or claimed to be owned by the principal,
including:

(1) Insuring against liability or casualty or other loss;

(2) Obtaining or regaining possession of or protecting the interest
or right by litigation or otherwise;

(3) Paying, assessing, compromising, or contesting taxes or
assessments or applying for and receiving refunds in connection with them; and

(4) Purchasing supplies, hiring assistance or labor, and making
repairs or alterations to the real property

( ) Use, develop, alter, replace, remove, erect, or install structures
or other improvements on real property in or incident to which the principal
has, or claims to have, an interest or right

( ) Participate in a reorganization with respect to real property or
an entity that owns an interest in or a right incident to real property and
receive, hold, and act with respect to stocks and bonds or other property
received in a plan of reorganization, including:

(1) Selling or otherwise disposing of the stocks and bonds or other
property;

(2) Exercising or selling an option, a right of conversion, or a
similar right with respect to the stocks and bonds or other property; and

(3) Exercising voting rights in person or by proxy

( ) Change the form of title of an interest in or a right incident to
real property

( ) Dedicate to public use, with or without consideration, easements
or other real property in which the principal has, or claims to have, an
interest

( ) All of the above

B. Tangible Personal Property -- With respect to this subject, I
authorize my agent to:

( ) Demand, buy, receive, accept as a gift or as security for an
extension of credit, or otherwise acquire or reject ownership or possession of
tangible personal property or an interest in tangible personal property

( ) Sell, exchange, convey with or without covenants, representations,
or warranties, quitclaim, release, surrender, create a security interest in,
grant options concerning, lease, sublease, or otherwise dispose of tangible
personal property or an interest in tangible personal property

( ) Grant a security interest in tangible personal property or an
interest in tangible personal property as security to borrow money or pay,
renew, or extend the time of payment of a debt of the principal or a debt
guaranteed by the principal

( ) Release, assign, satisfy, or enforce by litigation or otherwise, a
security interest, lien, or other claim on behalf of the principal, with
respect to tangible personal property or an interest in tangible personal
property

( ) Manage or conserve tangible personal property or an interest in
tangible personal property on behalf of the principal, including:

(1) Insuring against liability or casualty or other loss;

(2) Obtaining or regaining possession of or protecting the property
or interest, by litigation or otherwise;

(3) Paying, assessing, compromising, or contesting taxes or
assessments or applying for and receiving refunds in connection with taxes or
assessments;

(4) Moving the property from place to place;

(5) Storing the property for hire or on a gratuitous bailment; and

(6) Using and making repairs, alterations, or improvements to the
property

( ) Change the form of title of an interest in tangible personal
property

( ) All of the above

C. Stocks and Bonds -- With respect to this subject, I authorize my
agent to:

( ) Buy, sell, and exchange stocks and bonds

( ) Establish, continue, modify, or terminate an account with respect
to stocks and bonds

( ) Pledge stocks and bonds as security to borrow, pay, renew, or
extend the time of payment of a debt of the principal

( ) Receive certificates and other evidences of ownership with respect
to stocks and bonds

( ) Exercise voting rights with respect to stocks and bonds in person
or by proxy, enter into voting trusts, and consent to limitations on the right
to vote

( ) All of the above

D. Commodities -- With respect to this subject, I authorize my agent to:

( ) Buy, sell, exchange, assign, settle, and exercise commodity
futures contracts and call or put options on stocks or stock indexes traded on
a regulated option exchange

( ) Establish, continue, modify, and terminate option accounts

( ) All of the above

E. Banks and Other Financial Institutions -- With respect to this
subject, I authorize my agent to:

( ) Continue, modify, transact all business in connection with, and
terminate an account or other banking arrangement made by or on behalf of the
principal

( ) Establish, modify, transact all business in connection with, and
terminate an account or other banking arrangement with a bank, trust company,
savings and loan association, credit union, thrift company, brokerage firm, or
other financial institution selected by the agent

( ) Contract for services available from a financial institution,
including renting a safe deposit box or space in a vault

( ) Deposit by check, money order, electronic funds transfer, or
otherwise with, or leave in the custody of, a financial institution money or
property of the principal

( ) Withdraw, by check, money order, electronic funds transfer, or
otherwise, money or property of the principal deposited with or left in the
custody of a financial institution

( ) Receive statements of account, vouchers, notices, and similar
documents from a financial institution and act with respect to them

( ) Enter a safe deposit box or vault and withdraw or add to the
contents

( ) Borrow money and pledge as security personal property of the
principal necessary to borrow money or pay, renew, or extend the time of
payment of a debt of the principal or a debt guaranteed by the principal

( ) Make, assign, draw, endorse, discount, guarantee, and negotiate
promissory notes, checks, drafts, and other negotiable or nonnegotiable paper
of the principal or payable to the principal or the principal's order,
transfer money, receive the cash or other proceeds of those transactions, and
accept a draft drawn by a person on the principal and pay the draft when due

( ) Receive for the principal and act on a sight draft, warehouse
receipt, other document of title whether tangible or electronic, or other
negotiable or nonnegotiable instrument

( ) Apply for, receive, and use letters of credit, credit cards and
debit cards, electronic transaction authorizations, and traveler's checks from
a financial institution and give an indemnity or other agreement in connection
with letters of credit

( ) Consent to an extension of the time of payment with respect to
commercial paper or a financial transaction with a financial institution

( ) All of the above

F. Operation of an Entity or a Business -- With respect to this subject,
I authorize my agent to:

( ) Operate, buy, sell, enlarge, reduce, or terminate an ownership
interest

( ) Perform a duty or discharge a liability and exercise in person or
by proxy a right, power, privilege, or an option that the principal has, may
have, or claims to have

( ) Enforce the terms of an ownership agreement

( ) Initiate, participate in, submit to alternative dispute
resolution, settle, oppose, or propose or accept a compromise with respect to
litigation to which the principal is a party because of an ownership interest

( ) Exercise in person or by proxy, or enforce by litigation or
otherwise, a right, power, privilege, or an option the principal has or claims
to have as the holder of stocks and bonds

( ) Initiate, participate in, submit to alternative dispute
resolution, settle, oppose, or propose or accept a compromise with respect to
litigation to which the principal is a party concerning stocks and bonds

( ) With respect to an entity or business owned solely by the
principal:

(1) Continue, modify, renegotiate, extend, and terminate a contract
made by or on behalf of the principal with respect to the entity or business
before execution of this power of attorney;

(2) Determine:

(i) The location of the operation of the entity or business;

(ii) The nature and extent of the business of the entity or
business;

(iii) The methods of manufacturing, selling, merchandising,
financing, accounting, and advertising employed in the operation of the entity
or business;

(iv) The amount and types of insurance carried by the entity or
business; and

(v) The mode of engaging, compensating, and dealing with the
employees and accountants, attorneys, or other advisors of the entity or
business;

(3) Change the name or form of organization under which the entity or
business is operated and enter into an ownership agreement with other persons
to take over all or part of the operation of the entity or business; and

(4) Demand and receive money due or claimed by the principal or on
the principal's behalf in the operation of the entity or business and control
and disburse the money in the operation of the entity or business

( ) Put additional capital into an entity or a business in which the
principal has an interest

( ) Join in a plan of reorganization, consolidation, conversion,
domestication, or merger of the entity or business

( ) Sell or liquidate all or part of an entity or business

( ) Establish the value of an entity or a business under a buyout
agreement to which the principal is a party

( ) Prepare, sign, file, and deliver reports, compilations of
information, returns, or other papers with respect to an entity or business
and make related payments

( ) Pay, compromise, or contest taxes, assessments, fines, or
penalties and perform other acts to protect the principal from illegal or
unnecessary taxation, assessments, fines, or penalties, with respect to an
entity or a business, including attempts to recover, as permitted by law,
money paid before or after the execution of this power of attorney

( ) All of the above

G. Insurance and Annuities -- With respect to this subject, I authorize
my agent to:

( ) Continue, pay the premium or make a contribution on, modify,
exchange, rescind, release, or terminate a contract procured by or on behalf
of the principal that insures or provides an annuity to either the principal
or another person, whether or not the principal is a beneficiary under the
contract

( ) Procure new, different, and additional contracts of insurance and
annuities for the principal and the principal's spouse, children, and other
dependents, and select the amount, type of insurance or annuity, and mode of
payment

( ) Pay the premium or make a contribution on, modify, exchange,
rescind, release, or terminate a contract of insurance or annuity procured by
the agent

( ) Apply for and receive a loan secured by a contract of insurance or
annuity

( ) Surrender and receive the cash surrender value on a contract of
insurance or annuity

( ) Exercise an election

( ) Exercise investment powers available under a contract of insurance
or annuity

( ) Change the manner of paying premiums on a contract of insurance or
annuity

( ) Change or convert the type of insurance or annuity with respect to
which the principal has or claims to have authority described in this section

( ) Apply for and procure a benefit or assistance under a statute or
regulation to guarantee or pay premiums of a contract of insurance on the life
of the principal

( ) Collect, sell, assign, hypothecate, borrow against, or pledge the
interest of the principal in a contract of insurance or annuity

( ) Select the form and timing of the payment of proceeds from a
contract of insurance or annuity

( ) Pay, from proceeds or otherwise, compromise or contest, and apply
for refunds in connection with a tax or assessment levied by a taxing
authority with respect to a contract of insurance or annuity or the proceeds
or liability from the contract of insurance or annuity accruing by reason of
the tax or assessment

( ) All of the above

H. Estates, Trusts, and Other Beneficial Interests (including trusts,
probate estates, guardianships, conservatorships, escrows, or custodianships
or funds from which the principal is, may become, or claims to be entitled to
a share or payment) -- With respect to this subject, I authorize my agent to:

( ) Accept, receive, receipt for, sell, assign, pledge, or exchange a
share in or payment from the fund described above

( ) Demand or obtain money or another thing of value to which the
principal is, may become, or claims to be entitled by reason of the fund
described above, by litigation or otherwise

( ) Exercise for the benefit of the principal a presently exercisable
general power of appointment held by the principal

( ) Initiate, participate in, submit to alternative dispute
resolution, settle, oppose, or propose or accept a compromise with respect to
litigation to ascertain the meaning, validity, or effect of a deed, will,
declaration of trust, or other instrument or transaction affecting the
interest of the principal

( ) Initiate, participate in, submit to alternative dispute
resolution, settle, oppose, or propose or accept a compromise with respect to
litigation to remove, substitute, or surcharge a fiduciary

( ) Conserve, invest, disburse, or use anything received for an
authorized purpose

( ) Transfer an interest of the principal in real property, stocks and
bonds, accounts with financial institutions or securities intermediaries,
insurance, annuities, and other property to the trustee of a revocable trust
created by the principal as settlor

( ) Reject, renounce, disclaim, release, or consent to a reduction in
or modification of a share in or payment from the fund described above

( ) All of the above

I. Claims and Litigation -- With respect to this subject, I authorize my
agent to:

( ) Assert and maintain before a court or administrative agency a
claim, claim for relief, cause of action, counterclaim, offset, recoupment, or
defense, including an action to recover property or other thing of value,
recover damages sustained by the principal, eliminate or modify tax liability,
or seek an injunction, specific performance, or other relief

( ) Bring an action to determine adverse claims or intervene or
otherwise participate in litigation

( ) Seek an attachment, garnishment, order of arrest, or other
preliminary, provisional, or intermediate relief and use an available
procedure to effect or satisfy a judgment, order, or decree

( ) Make or accept a tender, offer of judgment, or admission of facts,
submit a controversy on an agreed statement of facts, consent to examination,
and bind the principal in litigation

( ) Submit to alternative dispute resolution, settle, and propose or
accept a compromise

( ) Waive the issuance and service of process on the principal, accept
service of process, appear for the principal, designate persons on which
process directed to the principal may be served, execute and file or deliver
stipulations on the principal's behalf, verify pleadings, seek appellate
review, procure and give surety and indemnity bonds, contract and pay for the
preparation and printing of records and briefs, receive, execute, and file or
deliver a consent, waiver, release, confession of judgment, satisfaction of
judgment, notice, agreement, or other instrument in connection with the
prosecution, settlement, or defense of a claim or litigation

( ) Act for the principal with respect to bankruptcy or insolvency,
whether voluntary or involuntary, concerning the principal or some other
person, or with respect to a reorganization, receivership, or application for
the appointment of a receiver or trustee that affects an interest of the
principal in property or other thing of value

( ) Pay a judgment, award, or order against the principal or a
settlement made in connection with a claim or litigation

( ) Receive money or other thing of value paid in settlement of or as
proceeds of a claim or litigation

( ) All of the above

J. Personal and Family Maintenance -- With respect to this subject, I
authorize my agent to:

( ) Perform the acts necessary to maintain the customary standard of
living of the principal, the principal's spouse, and the following
individuals, whether living when this power of attorney is executed or later
born:

(1) The principal's children;

(2) Other individuals legally entitled to be supported by the
principal; and

(3) The individuals whom the principal has customarily supported or
indicated the intent to support;

( ) Make periodic payments of child support and other family
maintenance required by a court or governmental agency or an agreement to
which the principal is a party

( ) Provide living quarters for the individuals described above by:

(1) Purchase, lease, or other contract; or

(2) Paying the operating costs, including interest, amortization
payments, repairs, improvements, and taxes, for premises owned by the
principal or occupied by those individuals

( ) Provide normal domestic help, usual vacations and travel expenses,
and funds for shelter, clothing, food, appropriate education, including
postsecondary and vocational education, and other current living costs for the
individuals described above

( ) Pay expenses for necessary health care and custodial care on
behalf of the individuals described above

( ) Act as the principal's personal representative in accordance with
the Health Insurance Portability and Accountability Act, §§ 1171 through 1179
of the Social Security Act, 42 U.S.C. § 1320d, and applicable regulations in
making decisions related to the past, present, or future payment for the
provision of health care consented to by the principal or anyone authorized
under the law of this State to consent to health care on behalf of the
principal

( ) Continue provisions made by the principal for automobiles or other
means of transportation, including registering, licensing, insuring, and
replacing the means of transportation, for the individuals described above

( ) Maintain credit and debit accounts for the convenience of the
individuals described above and open new accounts

( ) Continue payments incidental to the membership or affiliation of
the principal in a religious institution, club, society, order, or other
organization or to continue contributions to those organizations

(NOTE: Authority with respect to personal and family maintenance is neither
dependent on, nor limited by, authority that an agent may or may not have with
respect to gifts under this power of attorney.)

( ) All of the above

K. Benefits from Governmental Programs or Civil or Military Service
(including any benefit, program, or assistance provided under a statute or
regulation including Social Security, Medicare, and Medicaid) -- With respect
to this subject, I authorize my agent to:

( ) Execute vouchers in the name of the principal for allowances and
reimbursements payable by the United States or a foreign government or by a
state or subdivision of a state to the principal, including allowances and
reimbursements for transportation of the individuals described in "J. Personal
and Family Maintenance" above, and for shipment of the household effects of
those individuals

( ) Take possession and order the removal and shipment of property of
the principal from a post, warehouse, depot, dock, or other place of storage
or safekeeping, either governmental or private, and execute and deliver a
release, voucher, receipt, bill of lading, shipping ticket, certificate, or
other instrument for that purpose

( ) Enroll in, apply for, select, reject, change, amend, or
discontinue, on the principal's behalf, a benefit or program

( ) Prepare, file, and maintain a claim of the principal for a benefit
or assistance, financial or otherwise, to which the principal may be entitled
under a statute or regulation

( ) Initiate, participate in, submit to alternative dispute
resolution, settle, oppose, or propose or accept a compromise with respect to
litigation concerning a benefit or assistance the principal may be entitled to
receive under a statute or regulation

( ) Receive the financial proceeds of a claim described above and
conserve, invest, disburse, or use for a lawful purpose anything so received

( ) All of the above

L. Retirement Plans (including a plan or account created by an employer,
the principal, or another individual to provide retirement benefits or
deferred compensation of which the principal is a participant, beneficiary, or
owner, including a plan or account under the following sections of the
Internal Revenue Code:

(1) An individual retirement account under Internal Revenue Code Section
408, 26 U.S.C. § 408;

(2) A Roth individual retirement account under Internal Revenue Code
Section 408A, 26 U.S.C. § 408A;

(3) A deemed individual retirement account under Internal Revenue Code
Section 408(q), 26 U.S.C. § 408(q);

(4) An annuity or mutual fund custodial account under Internal Revenue
Code Section 403(b), 26 U.S.C. § 403(b);

(5) A pension, profit-sharing, stock bonus, or other retirement plan
qualified under Internal Revenue Code Section 401(a), 26 U.S.C. § 401(a);

(6) A plan under Internal Revenue Code Section 457(b), 26 U.S.C. §
457(b); and

(7) A nonqualified deferred compensation plan under Internal Revenue
Code Section 409A, 26 U.S.C. § 409A) -- With respect to this subject, I
authorize my agent to:

( ) Select the form and timing of payments under a retirement plan and
withdraw benefits from a plan

( ) Make a rollover, including a direct trustee-to-trustee rollover,
of benefits from one retirement plan to another

( ) Establish a retirement plan in the principal's name

( ) Make contributions to a retirement plan

( ) Exercise investment powers available under a retirement plan

( ) Borrow from, sell assets to, or purchase assets from a retirement
plan

( ) All of the above

M. Taxes -- With respect to this subject, I authorize my agent to:

( ) Prepare, sign, and file federal, state, local, and foreign income,
gift, payroll, property, Federal Insurance Contributions Act, and other tax
returns, claims for refunds, requests for extension of time, petitions
regarding tax matters, and other tax-related documents, including receipts,
offers, waivers, consents, including consents and agreements under Internal
Revenue Code Section 2032A, 26 U.S.C. § 2032A, closing agreements, and other
powers of attorney required by the Internal Revenue Service or other taxing
authority with respect to a tax year on which the statute of limitations has
not run and the following 25 tax years

( ) Pay taxes due, collect refunds, post bonds, receive confidential
information, and contest deficiencies determined by the Internal Revenue
Service or other taxing authority

( ) Exercise elections available to the principal under federal,
state, local, or foreign tax law

( ) Act for the principal in all tax matters for all periods before
the Internal Revenue Service, or other taxing authority

( ) All of the above

N. Gifts (including gifts to a trust, an account under the Uniform
Transfers to Minors Act, and a tuition savings account or prepaid tuition plan
as defined under Internal Revenue Code Section 529, 26 U.S.C. § 529) -- With
respect to this subject, I authorize my agent to:

( ) Make outright to, or for the benefit of, a person, a gift of part
or all of the principal's property, including by the exercise of a presently
exercisable general power of appointment held by the principal, in an amount
for each donee not to exceed the annual dollar limits of the federal gift tax
exclusion under Internal Revenue Code Section 2503(b), 26 U.S.C. § 2503(b),
without regard to whether the federal gift tax exclusion applies to the gift,
or if the principal's spouse agrees to consent to a split gift pursuant to
Internal Revenue Code Section 2513, 26 U.S.C. § 2513, in an amount for each
donee not to exceed twice the annual federal gift tax exclusion limit

( ) Consent, pursuant to Internal Revenue Code Section 2513, 26 U.S.C.
§ 2513, to the splitting of a gift made by the principal's spouse in an amount
for each donee not to exceed the aggregate annual gift tax exclusions for both
spouses

(NOTE: An agent may only make a gift of the principal's property as the
agent determines is consistent with the principal's objectives if actually
known by the agent and, if unknown, as the agent determines is consistent with
the principal's best interest based on all relevant factors, including:

(1) The value and nature of the principal's property;

(2) The principal's foreseeable obligations and need for maintenance;

(3) Minimization of taxes, including income, estate, inheritance,
generation-skipping transfer, and gift taxes;

(4) Eligibility for a benefit, a program, or assistance under a statute
or regulation; and

(5) The principal's personal history of making or joining in making
gifts.)

( ) All of the above

GRANT OF SPECIFIC AUTHORITY (OPTIONAL)

My agent MAY NOT do any of the following specific acts for me UNLESS I have
INITIALED the specific authority listed below:

(Caution: Granting any of the following will give your agent the authority to
take actions that could significantly reduce your property or change how your
property is distributed at your death. In addition, granting your agent the
authority to make gifts to, or to designate as the beneficiary of any
retirement plan, the agent, the agent's spouse, or a dependent of the agent
may constitute a taxable gift by you and may make the property subject to that
authority taxable as part of the agent's estate. INITIAL ONLY the specific
authority you WANT to give your agent.)

( ) Create an inter vivos trust, or amend, revoke, or terminate an existing
inter vivos trust if the trust expressly authorizes that action by the agent

( ) Make a gift, subject to any special instructions in this power of
attorney

( ) Create or change rights of survivorship

( ) Create or change a beneficiary designation, subject to any special
instructions in this power of attorney; and, if I wish to authorize my agent
to designate the agent, the agent's spouse, or a dependent of the agent as a
beneficiary, I will explicitly state this authority within the special
instructions of this power of attorney or in a separate power of attorney

( ) Authorize another person to exercise the authority granted under this
power of attorney

( ) Waive the principal's right to be a beneficiary of a joint and survivor
annuity, including a survivor benefit under a retirement plan

( ) Exercise fiduciary powers that the principal has authority to delegate

( ) Disclaim or refuse an interest in property, including a power of
appointment

LIMITATION ON AGENT'S AUTHORITY

An agent that is not my ancestor, spouse, or descendant MAY NOT use my
property to benefit the agent or a person to whom the agent owes an obligation
of support unless I have included that authority in the Special Instructions.

SPECIAL INSTRUCTIONS (OPTIONAL)

You may give special instructions on the following lines:

EFFECTIVE DATE

This power of attorney is effective immediately unless I have stated otherwise
in the Special Instructions.

TERMINATION DATE (OPTIONAL)

This power of attorney shall terminate on , 20 . (Use a specific
calendar date)

NOMINATION OF GUARDIAN (OPTIONAL)

If it becomes necessary for a court to appoint a guardian of my property or
guardian of my person, I nominate the following person(s) for appointment:

Name of Nominee for guardian of my property:

Nominee's Address:

Nominee's Telephone Number:

Name of Nominee for guardian of my person:

Nominee's Address:

Nominee's Telephone Number:

SIGNATURE AND ACKNOWLEDGMENT

Your Signature Date

Your Name Printed

Your Address

Your Telephone Number

STATE OF MARYLAND

(COUNTY) OF

This document was acknowledged before me on

,

(Date)

by .

(Name of Principal)

(Seal, if any)

Signature of Notary

My commission expires:

WITNESS ATTESTATION

The foregoing power of attorney was, on the date written above, published and
declared by

(Name of Principal)

in our presence to be his/her power of attorney. We, in his/her presence and
at his/her request, and in the presence of each other, have attested to the
same and have signed our names as attesting witnesses.

Witness #1 Signature

Witness #1 Name Printed

Witness #1 Address

Witness #1 Telephone Number

Witness #2 Signature

Witness #2 Name Printed

Witness #2 Address

Witness #2 Telephone Number

This document prepared by:

IMPORTANT INFORMATION FOR AGENT

Agent's Duties

When you accept the authority granted under this power of attorney, a special
legal relationship is created between you and the principal. This relationship
imposes on you legal duties that continue until you resign or the power of
attorney is terminated or revoked. You must:

(1) Do what you know the principal reasonably expects you to do with the
principal's property or, if you do not know the principal's expectations, act
in the principal's best interest;

(2) Act with care, competence, and diligence for the best interest of the
principal;

(3) Do nothing beyond the authority granted in this power of attorney; and

(4) Disclose your identity as an agent whenever you act for the principal by
writing or printing the name of the principal and signing your own name as
"agent" in the following manner:

(Principal's Name) by (Your Signature) as Agent

Unless the Special Instructions in this power of attorney state otherwise, you
must also:

(1) Act loyally for the principal's benefit;

(2) Avoid conflicts that would impair your ability to act in the principal's
best interest;

(3) Keep a record of all receipts, disbursements, and transactions made on
behalf of the principal;

(4) Cooperate with any person that has authority to make health care decisions
for the principal to do what you know the principal reasonably expects or, if
you do not know the principal's expectations, to act in the principal's best
interest; and

(5) Attempt to preserve the principal's estate plan if you know the plan and
preserving the plan is consistent with the principal's best interest.

Termination of Agent's Authority

You must stop acting on behalf of the principal if you learn of any event that
terminates this power of attorney or your authority under this power of
attorney. Events that terminate a power of attorney or your authority to act
under a power of attorney include:

(1) Death of the principal;

(2) The principal's revocation of the power of attorney or your authority;

(3) The occurrence of a termination event stated in the power of attorney;

(4) The purpose of the power of attorney is fully accomplished; or

(5) If you are married to the principal, a legal action is filed with a court
to end your marriage, or for your legal separation, unless the Special
Instructions in this power of attorney state that such an action will not
terminate your authority.

Liability of Agent

The meaning of the authority granted to you is defined in the Maryland Power
of Attorney Act, Title 17 of the Estates and Trusts Article. If you violate
the Maryland Power of Attorney Act, Title 17 of the Estates and Trusts
Article, or act outside the authority granted, you may be liable for any
damages caused by your violation.

If there is anything about this document or your duties that you do not
understand, you should seek legal advice."