Estate of Lillie Rosen, Deceased, Ilene Field and Herbert Silver, Co-Personal Representatives - Page 8

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          5.  Decedent’s Powers of Attorney                                           
               On May 26, 1993, decedent signed an Illinois power of                  
          attorney, naming her daughter as her attorney-in-fact with                  
          respect to the handling of decedent’s property.3  This document             
          was effective May 26, 1993, and set forth a list of powers that             
          decedent’s daughter had in her capacity as decedent’s attorney-             
          in-fact with respect to the handling of decedent’s property.                
          Although the document contained a section in which decedent could           
          have added to these enumerated powers (e.g., by giving decedent’s           
          daughter the “power to make gifts”), decedent stated in that                
          section that there were “No additions”.  Decedent signed a second           
          Illinois power of attorney on May 26, 1993, naming her daughter             
          as her attorney-in-fact for health care decisions.  That document           
          also was effective May 26, 1993.                                            
               On April 26, 1994, decedent signed two more Illinois powers            
          of attorney that named her daughter as decedent’s attorney-in-              
          fact for health care and property decisions.  The April 26, 1994,           
          power of attorney for health care decisions became effective                
          April 26, 1994.  The April 26, 1994, power of attorney for                  
          property decisions became effective upon decedent’s “incapacity”,           
          defined in that document as a “(a) court determination of my                
          [decedent’s] disability because of my inability to manage my                


               3 Feldman prepared this document but did not deal directly             
          with decedent in doing so.                                                  





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