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Powers of Attorney

A guidebook for fiduciaries under a Power of Attorney
Source:  CFPB
Content Type:  PDF Consumer handbook on the duties and responsibilities of the agent under a power of attorney.

Garrison v. Superior Court, 33 Cal.Rptr.3d 350
Source: California, Second District, Court of Appeals
Content Type: Case Law - web page
Requiring agreement to arbitration clauses in resident care facilities is a growing concern. This case discusses how an executed power of attorney authorizes the representative to enter into binding arbitration agreements on behalf of the elder being admitted to a residential care facility.

Estate of Erickson v. Commissioner of Internal Revenue, 2007 TC Memo 107
Source:  United States Tax Court
Content Type:  Case Law - webpage
Case discusses whether assets transferred by a power of attorney to a limited partnership are included in the estate of decedent. Property is included in a decedent's gross estate if the decedent retained, by express or implied agreement, possession, enjoyment, or the right to income. The court's ultimate question was whether the estate can prove that the partnership was formed for a legitimate and significant nontax purpose.

Estate of Gaynor v. Commissioner of Internal Revenue, 201 TC Memo 206
Source:  United States Tax Court
Content Type:  Case Law - webpage
This cases addresses whether attorneys-in-fact are authorized to make gifts of their principal's property, without express language in the power of attorney authorizing gifts to be made. In this case decedent's attorneys-in-fact, without her knowledge made for no consideration transfers of decedent's property prior to her death. The value of the property transferred by a decedent prior to death without consideration and with respect to which a decedent retains a power to revoke the transfer is includable in the decedent's gross estate for Federal estate tax purposes. The administrator of the decedent's estate failed to include the transferred property on the tax filing which resulted in federal estate tax being owed by the estate of decedent.

State by State chart of the signing requirements for a durable power of attorney
Source: Brad Geller and Christine Jensen
Content Type: PDF
Chart outlining the signing or execution requirements for a durable power of attorney in various states.

Durable Power of Attorney Abuse: It's a Crime Too
Source: National Center on Elder Abuse
Content Type: PDF
Victims of durable power of attorney (DPA) abuse or their family members often relate that their attempts to report this abuse to law enforcement are rebuffed with the following statement: "It's a civil problem. Go talk to a civil lawyer." While DPA abuse is a civil problem, it is also a crime and should be treated as one.

Getting Your Affairs in Order
Source: National Institute on Aging
Website contains user friendly consumer guide on legal, financial and personal planning for illness or incapacity.

Financial Powers of Attorney
Source: American Association of Retired Persons Public Policy Institute and American Bar Association Commission on Law and Aging.
Content Type: Article
This consumer focused article explains financial powers of attorney and links to other related AARP articles.

Power of Attorney Abuse: What States Can Do About It
Source: American Association of Retired Persons Public Policy Institute and American Bar Association Commission on Law and Aging.
Content Type: Research Report
This PPI research report explores the problem of power of attorney abuse and how state legislatures can protect vulnerable adults.

Power of Attorney Laws: Citations by State, 2007
Source: American Bar Association Commission on Law and Aging and American Association of Retired Persons
Content Type: State Laws
Listing of statutes related to power of attorney in all 50 states.