1100 Linkside Drive TREE18-0067 Power of AttorneyDURABLE POWER OF ATT011M EY
OF
ELLEN TRENT GALL
I, ELLEN "l'UNT 'GALL, with an address of 1156 Tumbleweed Drive, Grange Park,
Florida 32065, make, constitute and nominate my son, Douglas '1', (.call, with an address of 1156
Tumbleweed Drive, 0raB,-c Park, Florida )20 5,. as my agent. If Douglas T- Gall dies, bccomcs
legally disabled, resigns, or ceases to act, i make, constitute and norninale my gnuiddaughtcr, Iva
Redfern Hoff, as my agent.
ARTICLE F
I hereby give and grant unto my said agent full power and authority to act for mto in any
lawful way wl-(h respect to the powers enumerated in Article 11, and to the powers which 1 have
initialed in Article III, of this durable power of attorncy-
ARTICLE II
My agent is uuthurized to act for me its my name, place and stead and may exercise azo.y or
all c tete powers contained in this Article Il.
2.1 Banking and 0(bc.r Financiial Institution Transactions. With regard to banking
and other financial institution transactions, imy agent ,]Wl have the authority is conduct banking
transactions as provided in. section 709.2208(1), Norida Statutes.
2.2 Investment Tininsactions. With regard k) stock and bond transactions, my agent
shall have the authority to conduct investment tnamsactions as provided in section. 709,2208(2),
FloridaStatutes-
2.3 Real Property Transactions. With regard to real property transactions, my agent
may exercise all vl'the following powers with regard to any real property I own. (1) convey or
mortgage homestead property; (2) accept as a gift or as sccu-ity fbr a Ioam or reject, dei nand, buy,
lease. receive, or otherwise acquire an interest in real property or a r gilt incident to real property;
(3} sell, exchange, convey with or without covenants, quitelaim, release, surrender, mortgage,
encumber, partition, consent to partitioning, sumivide, apply for Toning, reigning, or other
governmental permits, plat or consent to platting, develop, grant options cane erring, lea,;e or
sublet, or otherwise dispose of an estate or interest in real pn)perty or a right inc'-I& t to real
propegy, and (4) release, assign, s<'ttisfy, and emforcc by litigation, action, or otherwise a mortgage,
deed of trust, eneumbnince, lien, or other claim to Beal property that exists or is claimed to ext st-
2.4 Tangible Personal Property Transactions. With regard to tangible personal
property transactions, nayascot may exercise a]] of the fol lowirig powers: l accept as a gift or a,,
curity for a loat7, reject, deuxand, buy, receive, or otherwise acquire ownership or possession of
Utngible personal property or an interest in tangihle. personal property, Qj sell, exchange, convey
with or without wvenants, release, surrender, rnoitgage, encumber, pledge, hypothecate. create a
security interest in, pawn, grant options concerning, lease or sublet to others, or othcrwisc dispose
of tangible personal property or an interest in tangible petwnai property; (3) relea�3e, w3sign,
satisfy, uT enforce by litigation, action, or othervvise a mortgage, security interest, encumbnauce,
lien, or other claim on my behalf-, with respect to tangible personal property or an interest in
tangible personal property; and (4) dry an act of management or conservation with respect to
tangible personal property or an interest iia tangible personal property on my behalf, including
insuring againsq casualty, liability, or Icess.
2_5 Busing Operation Transactions. With regard to business operation transactions,
my agent may take charge of and manage any bus3ne,�s that I may own, and do and perform all
acts that arc reasonably necessary in the execution and promotion of such busiriess in as full and
ccmpietc a manner as an ordinary prurient owner might do if personally present.
2.6 Insurance Transactions. With regard to insurance transtrciions, my agent may
exercise all. of the following powers: (1) continue, pay the premium or assessment on, modify,
rescind, release, or terminate a contract procured by or on my behalf that insures or provides an
annuity to either me or another per p, whether m- not 1 ani a beneficiary under the contract; (.)
procnrc; ilex, different, or add!Oom it contracts of insurance and annuities for me or my spouse,
children, and other dependents and ,elect the amount, type of insumice or annuity, and mode of
payment; Q3) pay the prernitim or assessment on or modify, rescind, release, or terminate a contract
cif insurance or annuity procured by my agent; (4) apply l`or and receive a loan on the security of
the contract of insurance or annui ty; (5) surren der and recQive the ca sh sumnder value of a contract
of insurance or annuity; () exercise an election; 7) change the manner of paying premiwms, (8)
change or convert the type of insuranec contract or aim ulLy with respect to which I have or cIairn
to have a power described in this section; (9) apply for and procure government aid to guarantee
or pay premiums oI- a coiltract of insurance on my life; (10) collect, sell, assign, hypothecate,
hoe ow on, or pledge my interest in a contract of insurance or annuity; anti (11) pay from proceeds
or otherwise, compromise or contest, or apply for re#ands in connection witli a tax or assessment
levied by a taxing authority with respect to a contract of insurance or annuity or it_s proceeds or
IIahIIity accruing because of the tax or assessment.
2.7 Estate, Trust, and Othew Beneficiary T"nsactions. With regard to estate, trust,
and other beneficiary transactions, my went may act for me in tell matters that of feet a trust, probate
estate, guaxciiaiaship, conservatorship, escrow, custodianship, or other fund froth which I am, may
hec,ome, or claiin to be entitled, as a hen cd1cIary, to a share or payment, including to: (l ) accept,
reject, receive, receipt four, sell, assign, release, pledge, exuhangc, or coon ent to a reduction in or
modification of" a sharoin or payment from the fund; (2) demand or obtain by litigation, action, or
otheiwise money or any other thing of value to which I ani, may become, or claire to be entitled
because of the Rind; (3) initiate, participate in, or opposc a legal or judicial pr(weeding to ascertain
the inc:aning, validity, or effect of a decd, will, declaration of tryst, or other instrument or
Wansaction affecting niy interest; (4) iiaiixawe, participate in, or oppose a legal
or judicial proceeding to remove, substitute, c)r surcharge a fiduciary; 5) conserve, invest,
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disburse, or uw anything received for an authorizcd purpose; and (b) tnansfer all or part of my
interest in real property, stocks, bonds, accounts with financial institutiuns, insurance, and other
property to the trustee of a revocable trust created by me as 'oatlor-
2.8 Claims and Liti ati.on. With regard to claims and litigation, my agent has the
power to: �1) assert and prosecute before a court or administrative agency a claim, a claim for
relief, a counterclaim, or an offset or defend against an individual, a legal entity, or a government,
including suits to recover properly or other thing of valne, to recover &u-miges sustained by me, to
eliminate or medi Fy tax Iiabi Iity, or to seek an injunction, ,pecilic performance, or other relief; (2)
bring an action to determine adverse claims, intervene in an action or litigation, and act as amicus
curiae-, (3) in connection with an action or lifigation, procure an attachment, garnishment, libel,
order of arrest, or other preliminary, provisional, or intermediate relief and use an available
procedure to effect or satisfy a judgment, order, or decree; (4) in connection with an action or
litigation, perform any lawful act 1 could perform, including acceptance of terrcier, offer of
judgment, adrnissimi of facts, submission of a controversy an an agreed statement of facts, consent
it) examination before trial, and binding of ane i1) litigation; (5) submit to arbitration, settle, and
propose or accept a compromise with respect to a claim or litigation; (6) waive the issuance and
service of process on me, accept service of process, appear for roc, designate per%ulls on whom
pence,,s direc:fed to me, may be served, execute and file car del Iver stipulations on my behalf, verify
pleadings, geek appellate review, procure and give surety and indei-nnity bonds, contract and }gay
for the preparation and printing « f rt�cmds and brief's, or receive and execute and file or deliver a
consent, waiver, release, confession o1' judgment, satisfaction of,judgment, riOtice, agi"ement, or
other MArument in connection with the prosecation, settlement, or defense of a claim or IitIgatiorn-,
(7) act for me with respect to bankruptcy or insolvency proceedings, whether voluntary car
involuntary, concerning me or some ether person, with respect to a reorganlyation proceeding or
a receivership or application dor the appointment of receiver or trustee that affects my interest its
real or personal property or other thing of value; and () pay a judgm4mt against me or a settlement
made in connection with a claim or litigation and receive and conserve imoncy or other thing of
value paid in settlement of or -ts proceeds of a claim or litigation.
2.9 Personal and Family Maintenance. With regard to personal and family
maintenance, my agent may exercise all of the 1011o ing powers: (1) perform the acts necessary
to maintain the aisto mary standard of living of me, my spouse and children, and other individuals
customarily or legally entitled to be supported by rne, including providing living quarters by
purchase, lease, or other contract, or paying the operating costs, including interest, amortization
payments, repairs, and taxes on premises owned by me and occupied by those individuals; (2.)
provide For the individuals described by ub.wctiom ( ] ) of this section normal dorne�tic help, usual
vacations and travel expenses, and funds for shclm—, clothing, food, appropriate education, and
Aer current Iiving costs; (3) pay neces5�lry medical, dental, and surgical care, hospitalization, and
custodial care for the individuals described by Subsection (1) of this section; (4) continue any
provision made by me for the individuals described by Subsection (I) Of this Section, for
automobiles or other means of transportation, including registering, licensing, insuring., and
replacing the automobiles car ether means of transportation; (5) maintain or open charge, accounts
for the convenience of the individuaIs described by Subscetion (1) of this section and open new
accounts ftit my agent considers desirable to accumplish a lawful purpose; and (6) c) Ztinue
payments incidental to nay rneinber hip or alliliation in a church, club; society, order, or other
organization or to continue c omributions to those organizations -
2.10 Beaefits From Certain Governmental Programs or Civil or Military Service.
With regard to benefits from social security, Medicare, Medicaid, or ether governmental programs
or civil or military service, my agent has the power to: (1) execute vouchers in m name for
allovwances and reimbursements payable by the Uii1wd States, a fbrc1gix gOverzxro.ent, or a state or
subdiAsion of a skate to me, including al Iowances and reimbursements for transportation of the
individuals described by Section 2.09(l) of this durable power of attorney, and for shipment of
their household effects; () talcs possession and order the removal and Aipment of my property
from a post, warehouse, depot, dock, or offer place cif Aorage or safekeeping, eitht-i- governmental
or private, and execute and deliver a release, voucher, receipt, bill of ladingt shipping ticket,
certificate, or other instniment fi r that purpow; (:3) p, -epare, File, end prosecute a claim to a benefit
or assistance, financial or othek-wise, to wh.icii I claim to be entitled undcr a statute or governmcntal
regulation; (4) prosecute., defend, submit to arbikration, settle, and propose or accept a compromise
with respect to ally benef is C may be entitled to receive; and (5) receive the financial proceeds of
a claim of the, type described in this Section 2.10 of this durable power of attomey and conserve,
invest, disburse, or use anything received Ior a lawful purpose.
.11 Retirement Plan Transactions. With regard to retirement plan transactions, my
agent may exereiw all of the following powers. (1) apply for service or disability retirement
benefits; () select payment options under any retirement flan in which i participate, including
pkins for self-employcd individuals; (3) make voluntary contributions to mitirement plans if
authorized by the plan; 4) exercise the invea mcnt powers available under any self directed
retireme.(it plan; () make "ru].Iovers" of'plan benefits into other retirement plans; (6) fx)rrow from.,
sell assets to, and purchase assets from retirement plans by the plan; (7) receive,
endorse, and cash payments from a retirement plan; and (8) request and receive information
relating to me and my rc6rem enI plan rec:ords-
2.12 Tax Matters_ With regard to tax matters, my agent may exercise all of the
following power: (1) prepare, sign, and file federal, state, local, and l« reign income, gift, pay rail,
Federal Insurance Contributions Act, and ether Wx retums, claims for refunds, requests liar
extension cif time, pet [tit)ns regarding tax matters, and any other tax- reJatcd document., IneIudIng
receipts, 0frers, waivers, consents. including consents and agreernernts under Seckion 203 2 A of the
latemal Revenue Code of 1986, as amended, (the "Crede"), closing agreements, and any power of
attorney form required by the Internal Rev-aue Service or other taxing authority with respect to a
tax year on which the statute oHimitations has not run mid 25 tax yeah: 161lo wing that tax year;
() pay taxes due, collect refunds, post bon6, receive confidential information, and contest
deficiencies detcrmined by the 1 nlernal RevQnue Service or other taxing authority; {3 ) exercise any
election available to rile under- federal, state, local, or foreign tax law, {4) ac:l for me in all tax
matters for al l periods beIbTe the internal Revenuc Service and any other [axing authority; and
(5) represent me, anti appoint an agent or agents to represent me, before the lntemal
Revenue Service or any State or other taxing authority by completing, signing, quid submitting IRS
Forin 2848 or any other gOvcrnMCI rtaI IQrm.
2.13 Existing and Foreign Interests. The powers described in Article Ii of this durable
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poker of altomey may be exercised equally with respect to an interest 1 have at the time, this
durable power of attorney is executed or an interest which I acquire later, whether or not the interest
is located in Florida auad whether or not the powers are, exercised or the durable power cif attorney
is executed in Florida.
ART ICLI E,111
My agent is authorized to perform the f-611owing specific acts for me if have initialed the
specific authority listed be]ow:
Power to Make Annual Exclusion Gifts. i gcant to my agent the power to make
gifts (outright, int trust, or otherwise) oFarty cif my property to or to pay amounts Oil
hehal f of any pemon in an arnourit per dance which qualifies for the Federal gi 11 tax
annual exclusion wader Section 2503(b) of the internal Revenue Code u1-198 6, as
mended, or if I am married at the time and my spoow agirees to split gifts for
federal gift tax purposes, in an amount per donee which qualifies for twice the
Federal gift tax annual exelusion,
Power to Make Addiltiormal Gifts. I further grant to my agent the power to mare
g] f(outright, in trust, or otherwise) of any of my property up to the entirety thereof
to, or to pay amounts on behalf of, any one or more of my descendants (including
my agent, if iffy agent is a descendajit cif mine) if, in the opinion of my agent, such
gi 1`ts would reduce income, estate, generation skipping transfer or state inheritance
taxes_ Such gifts or amounts paid to my descendants shall include those which are
excludible wader Section 2503(b) or Section 2503(e) cif the InternaI revenue Code
of 1986, as amendcd, or those to which the split gift provisions of Section 2513 of
the Internal revenue Code of 1986, as amended, are expected to apply. Nothing
herein shall be cor Arced to require any court action whatsoeveir prior to making
such gigs, nor to restrict such gifts to a situaLiun in which it must he determined
that I will remain incapacitated 1"crr the remainder of my lifetime_ Nutwith.sumding
the forego -Ing, the gilts made by a person who is serving as my agent under this
instrunaert. to h-nlselfor herselfshall not exceed in the aggregate for any calendar
year the gi to of five thousand dollars ($5,000) or five percent (5%) of the fair
market value of my estate (fur U. , gift tax purposes) as of December 31st of such
calendar year -1 provided, ho ofer, if my agent is making gifts authori7cd by the
following paragraph of this power of attorney in order to obtain or maintain
eligibility for public ]health care benefits, then these lirnitalioins shall not apply.
Power to Make Gifts to Qualify for Public Benefits. if my agent in my agent's
sale discretion has determined that I need nursing home or other Tong -term medical
care imd that I will receive proper rnedical Qare whether f privately pay for such
case
or if I am a recipient ofTIJe X1 X (Medicaid) or odicr public bcFIC i Its, thcza MY
agent shall have the power: (i) to take any and all steps necessary, in my agent's
judgmtnit, to obtain and maintain my eligih3lity for any and all public benefits and
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entitlement }programs, including, if necessary, creating and funding a qualified
income trust or speci�il needs trust for me or a disabled ch if" any; (ii) to transfer
with or without consideration my a.sets to niy dcscendants (if any), or to my natti ra I
heirs at law or to the person,, named as beneficiaries under my last will and
testament or a revocable living trust which I may have established, in,�ludirlg my
agent; and (iii) to cater into a personal services contract for my benefit, including
entering into such contract with my agent, and even if"doing so may be considered
self-dealing. Such public: benefits and entitlement programs shall include, but are
not limited to, Social Security, Supplemental Security income, Medicare, Medicaid
aM Vctcrans benefits_
} Create an Intervivos Trust. I grant to my' agent the power to create for me one. or
more revocable trusts (referred to as a „grantor trust") of which I am an income
beneficiary and with such person or persons as my agent shall select as the trustee
OT co -trustees (including my agent or any corporate: trustee having; at the time of its
appointment assets beneficially owned by others under its management with a value
in excess of $100,000,000), without bond or other security, and with such ether
terms and provisions as nay agent shat I deem appropriate, including, but not limited
to, provisions to minimize or eliminate any death or transfer taxes which may be
imposed on my estate, any grai)[or trust, any beneficiary 01" any estate or any
beneficiary of any grantor trust, and to grant to the trustee or co -trustees of any
grantor trust any one or more of the powers granted to a trustee under the goveming
law of the "st; provided, however, such trust agreement shall provide that I retain
the power to revoke any such grantor trust, in whole or in part at any time, or that I
have a general power of appointment over the assets of such grantor trust, and
further provided that at my death the assets of any such gantor trust shall pass i n a
manner whicJi is consistent with any existing estatL plan which 1 inay have
previously instituted, including dispositions of my property by will, trust,
beneficiary designation. or otherwise, and including the apportionment 0ftaxes and
other expenses, ou if there is no persort turned in such grantor trust to whom such
assets shall pass, then such assets shall be delivered to [lie personal representative
of my estate. It is not my intention in granting the power enumerated in this
paragraph to a I I o w my agent to change in any way the persons who will be receiving
the property cif rmy estatc or the overall scheme of my estate plan; rather, 1 am
attempting to facilitate: my agent's abiIjty to save taxes or otherwise reduce the casts
of administering my estate,
6 ') Amend, Modify, Revoke, or Terminate a Trust (treated by or on behalf of Me.
if i have already c itab]J*ed a granter trust, or i I` m agent creates a grantor trust
g Y �
for nee, this paragraph shall include the power to alter, amend or modify such
granter trust in a manner which is consistent with the pro visioms contained herein;
and ire addition, any such grantor gust created by me or by my agent may be revoked
by my agent as Iong as such revocation results in a disposition ofmy estate which
is cortsiskmt With my existing estate plan. Further, my agent shall have the power
to transfer {til or part of the interest l may own in any real property, stocks, bonds,
accounts with Iinancial institutions, insurance, and other property to the trustee. of
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such grantor trust-
" ' Create or Change Rights of Survivorship. My agent shall have the power to
create, change, or termirr.ate any ownership arrangement, including bank and
brokerage accouuits, in which I am a joint tenant own -Ing �U} interest with one or
more ether persons with rights of survivorship.
Create or Change a Beneficiary Designation. My agent may create a new
beneficiary designation or change an existing beneficiary desigiaation on any
retirement plan as well as on any (Aher account in which .l own an interest at a bank,
credit union, brokerage firm, insurance company, or other financial institution. The
term "retirement plan" shall include any employee or self-employed benefit plan,
individual retirement account. pension plan, thrift plan, stock bonus pian, tax
shclEered aiimuity (whether payable to me or to another person), profit-sharing plan,
or any other plan, arrangement or account which is qualif ped for favorable. income
tax treatment under federal law.
} Waive M Ri ht to be a Ben of Joint and Survivor Annuity, lncludin
� �' �` rY �Yr I~
u Survivor Benefit Undcr a Retirement Plan. My agent shall have the power to
waive my right to be a bei}efikiary of a joint and survivor annuity, including a
survivor benefit under a retirement plan. This waiver right shall apply to an annuity
or retirement plan which is owned by rne, in which 1 am a participant, or in which
1 am a beneficiary -
Disclaim Property and Poen of A ointment. a ent shall have the ower
Pf� Y g p
to disclaim any property, ineIading a fx +er ol-appointment, and a]so including any
legacy, hequest, dev3�5e, gili, or other property interest or payment due or payable
to rne-
ARTICLE IV
Notwithstanding any provision herein to thc contrary, any authority grant to my agent
shall be lini1Led so as to prevent this durable power oi-attorney f horn Qausinmy agent to be taxed
on my Mcome (unless my agent is my spouse) and from causing my assets to be subject to a general
power of appointment by my agent, as that term is defined in Section 2041 of the Code -
ARTICLE V
Any act or thing I {iw fully done hereunder by my said agent shal I be binding on myself and
my heirs, legal and per oral representatives, and assigns, provided, however. that all business
transacted hereunder for ere or Ior my account shall be transacted in my name, and that all
endorsements and inslrun,ents executed by my said agent for the purpose of carrying out the
foregoing powers shall contain my name, followed by that of my said agent and the designation
"Agent
L!
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ARTICLE VI
Any third party may transact any matter with my agent in &,- same: manner and to the same
extent as the third party would transact such matter with me. Third parties who act in reliance upon
the representations of my agent shall be held harmless by me, zny estate, the beneficiaries of my
estate, orJoin I owners of property from any lo,,,,,' ,mffercd or liability Ric urred as a result of actions
taken prior to receipt of written notiec of revocation, suspension, notice of a petition to determine
incapacity, partial or cotnplete terrninauon, or my death. Any third parry may rely upon a copy of
this durable power of attorney certified by my went to be a true copy of thte original hereof, as
Fully as if such Hurd party had received an original of this durrblc power of attorney_
ARTICLE V11
My agent shal I not be I iabic for any acts or decisions made in good faith and in conformity.
w1di the powers enumerated in this durable power of attorney_ However, my ager[ shall not be
relieved from liability for breach of duuty inmitted dishonestly, with improper motive, or with
reckless indifference; to me «r the purposes of this durable power of attorney.
ARTICLE V1111
My agent shall have the power to pay a reasonable Iee from nmy estate to each agent who
i a quOlfiod agent as defined in Section 709.2112{4), Florida Statutes as compcnsatioal for
services rendered under this durable power of attorney in an amount which does not exceed the.
customary and prevailing charges for scrviecs of a similar character at the time and place such
services are performed. My agent shall also be entitled to reimbursement of expenses reasonably
incurred on my behalf.
.ARTICLE IX
I hereby revoke all prior general powers of attorney executed by me. However, I do not
hereby revoke any powers cel' attornLy I have previously exe;cutcd for a limited or specific purpose,
or powers of attorney I have executed as part of a contract for the managcmcnt of any bank or
brokerage account. I f I desire to revoke {my ,3w.;h prior fimited or specific powee Jattorney, I gill
execute a revocation specifically relemng to the power of attorney to be Tevoked_
ARTICLE X
This durable power of attorney is not terminated by subsequent. incapacity oFthe principal
except as provided in chapter 709, Florida Statutes_ This durable power of attorney shall tenninate
by one or more of the foIIowl rig cirewristance;s,
(1) My death;
(2.) The death or deaths of all agents named in the first paragraph of this durable power Of
attorricy, or
(3) The occurrence of an evem descrihrd in Section 709, 10 , FIori da Statutes_
Signed on the 17th day of February in the year 2017 -
FT ILEN `l"RLNT GAT J., Prin ipaI
W ITNESSE S (both of whom arc
18 years of age: or alder),
Carlene Chaire�;, Witness — —
(Printed Name
usan Abrain.�, W' ness
{Printed Mime)
STXI'h OF FLORIDA
COUNTY OF DU AL
The foregoing instrument was aiAnowlcdged herore me on the 17th clay of Vchruary in the
year 2017, by ELLEN TRFNT CALL, who produced an identiCic ition card issued by State o1`
IAorida that contained f ev pholograph and signature as ideniification, and by Carlene Chaires and
Susan Abrams, witilesses,
Notary Public, State of Florida
PATRICIAKIMZEYHAMINS Notary's printed name, Patricia K, I lawktns
_CwTnissbn4 Ff 999214 —
; y
Fxpims June 26,2D2D
Oa*dThruTroy Fain lnsureowe ns-lw
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