¶ 
Tasks
- Use of various kinds of Power of Attorney
- An agent can perform commercial tasks
- There are lots of examples of commercial tasks
- The agent’s authority is specified in the Power of Attorney
- 'Statutory’ tasks are contained in the legislation of many states
- Incorporation of Statutory Tasks By Mere Reference Into a Non-Durable Power of Attorney in Texas
- There are similarities between statutory tasks in different states
- An agent may be granted general authority
- Tasks may be allocated to be performed many different ways
- Some tasks are unable to be performed by an agent
- Performance of special and hot tasks is restricted
- California - Texas - New York
- Florida - Illinois - Pennsylvania
- In some states an agent has ‘emergency’ authority
- Overlapping powers are regulated by legislation in some of the Six (6) Greater States
- Overlapping Powers of Attorney are regulated by legislation in California
- A principal may record preferences in relation to performance of a task
- There is no substitute for reading a Power of Attorney to identify tasks an agent may perform
- Non-commercial tasks in California and Florida
- Care is required when defining tasks
- Commercial entities must set out statutory tasks in full
- Comparing the experience in the United States to the rest of the world is interesting
- REFERENCES
- California - Texas - New York
- Florida - Illinois - Pennsylvania
¶ Use Of Various Kinds of Powers of Attorney
As explained in more detail under the sub-headings immediately below, in California:-
- A Power of Attorney may be used to delegate routine tasks of a financial, legal or property nature
- A Power of Attorney for Health Care may be used to delegate health decisions.
- Either a Power of Attorney or a Power of Attorney for Health Care may be used to delegate personal care decisions.
¶ Delegation of Routine Tasks of a Financial, Legal or Property Nature
Traditionally, ‘routine tasks of a financial, legal or property nature’ that a person might otherwise perform for themselves have been able to be delegated under a Power of Attorney.
¶ Non-Delegable Nature of Extremely Personal Tasks
There are a small number of tasks that cannot be delegated using a Power of Attorney, being tasks that involve any of the following:-
- matters of personal concern involving a high level of discretion (such as swearing an Affidavit, consenting to marriage, divorce or adopting a child)
- exercise of personal taste or expression of a creative or artistic nature (such as fulfilling a contract to paint a portrait of someone, or write an autobiography)
- matters that cannot be performed on an objective basis by another legal entity (such as voting in an election)
¶ Delegation of Health & Personal Care Related Tasks
California has substantially led the United States with respect to the recognition of rights to delegate health care and personal care decisions.
¶ Health Care
The right to delegate health care decisions was first recognized in legislation in in California in 1983 [1].
Health care decisions cannot be delegated using a traditional Power of Attorney and may only be delegated using a Power of Attorney for Health Care.
¶ Personal Care
The right to delegate “personal care” decisions was first recognized in legislation in California with the passing of Chapter 658 in 1999[2].
Chapter 658 passed in 1999[3] introduced the original versions of §4123© and §4671(b) which respectively discuss the delegation of personal care decisions under a Power of Attorney or Power of Attorney for Health Care, recognizing personal care decisions to include “where the principal will live, providing meals, hiring household employees, providing transportation, handling mail, and arranging recreation and entertainment”.
¶ An Agent Can Perform Commercial Tasks
A Power of Attorney for commercial purposes may be used to authorize an agent to perform any task of a commercial nature that the principal might otherwise perform for themselves, subject to some modest limitations.
The range of tasks that an agent may be authorized to perform is diverse, including but not limited to dealings related to or involving:-
- real estate, financial institutions, stocks and bonds, other property
- retirement plans, tax matters, legal claims and rights
- operation of a business and estate related transactions
- control of electronic records, cryptocurrencies and other electronic assets
- administrative or expert tasks, tasks relating to a specific transaction, executory, voting and risk management tasks
All of these tasks might sensibly be performed by an agent, presumably in conjunction with suitable input from financial planners, accountants and lawyers.
¶ Examples Of Commercial Tasks
There are many examples of tasks that might be delegated using a Power of Attorney.
| Transactional Tasks | dealing with property, financial and legal transactions (leases; bank accounts; buying and selling property, collecting debts etc.) |
| Administrative Tasks | preparing and filing accounts, including taxation returns; general accounting work; arranging insurances etc. |
| Selection Tasks | choosing an accountant, lawyer or other service provider for particular purposes etc. |
| Expert Tasks | arranging access to and use of specialist knowledge, for specialist tasks such as solving a tax problem etc. |
| Supervisory Tasks | monitoring the activities of others, for example the work of the principal’s day-to-day accountant etc. |
| Legal Tasks | exploring prospects in legal claims; selecting a lawyer etc. |
| Business Tasks | managing business conducted by the principal (i.e. business conducted by the principal in their own name as a sole trader etc.) |
| Executory Tasks | executing documents on behalf of the principal. |
| Voting Tasks | despite perhaps falling outside the ambit of legislation, certain voting tasks may be delegated to an agent. |
| Risks Management | conducting audits; reviewing risk management processes etc. |
In addition to tasks performed for the benefit of the principal, an agent may be expressly authorized to perform tasks for the benefit of the agent or any third party, such as arranging payment of remuneration or expenses to an agent, payment of living expenses for a family member who is not an agent or similar.
¶ The Agent’s Authority Is Specified In The Power of Attorney
A Power of Attorney may specify a single task that an agent or agents may perform, or specify multiple tasks.
The authority given to an agent under a Power of Attorney is limited to the authority specified in the Power of Attorney.
What tasks an agent may perform at any given time might involve consideration of matters like:-
- the term of the Power of Attorney or term of authority of an agent
- directions or limitations recorded in the Power of Attorney
- what property falls within the scope of an agent’s authority
¶ ‘Statutory’ Tasks Are Contained In The Legislation Of Many States
In five (5) of the Six (6) Greater States, the legislation governing Powers of Attorney for a person[4] contains lengthy, itemized schedules of tasks (the exception being Florida).
For convenience, in this Wiki these lengthy, itemised tasks are referred to ‘statutory’ tasks.
See for example:-
- Division 4.5 Chapter 2 in California
- Chapter 752, Subtitle P, Subchapter C in Texas
- §5-1502A to §5-1502N in New York
- §3-4 in Illinois
- §5603 in Pennsylvania (see also §5602(a))
- in Florida, only “banking transactions” and “investment transactions” are defined in the same way (see §709.2208)
There is nothing to prevent a principal in any state from adopting ‘statutory’ tasks from another state in a Power of Attorney by citing them in a Power of Attorney, being an approach that might be particularly useful in Florida, where lengthy 'statutory’ tasks of a wide variety and nature are not included in the legislation.
Often, the 'statutory’ tasks as they appear in the legislation could benefit from better wording, although this issue is perhaps less important in states with a ‘catch all’ provision in respect of a Power of Attorney for a person.[5].
A Special Word About California
The following extract from the 1994 California Law Revision Commission Report which led to enactment of Division 4.5 of the Probate Code is informative, speaking of law as it was prior to the amendments and proposed changes (footnotes are in brackets):
“The general agency statutes contain a number of statements concerning the power and authority of… [agents]* but these statements are expressed in broad terms and in an artificial, legalistic language that is unlikely to be of much assistance to an… [agent] under a Power of Attorney. By way of contrast, the Uniform Statutory Form Power of Attorney Act provides for grants of general powers that are amplified in highly detailed statutory language. (See Civ. Code §§ 2475, statutory form, 2485-2499.5, construction of powers). But if a principal sets out to draft his or her own Power of Attorney, the statute provides no real guidance on the extent of the… [agent’s] authority. An attorney-drafted power of attorney should provide the necessary powers, but this will not always be the case. By way of comparison, the settlor of a trust may rely on the general powers provided in the Trust Law. (Prob. Code §§ 16200-16249). The proposed law does not attempt to provide another statement of available powers. Instead, it fleshes out the meaning of a grant of general authority or limited authority to an… [agent]. It also makes clear that an… [agent] granted limited authority has the authority incidental, necessary, or proper to carry out the limited authority. The proposed law also authorizes the incorporation of authority by reference to other provisions, such as the Uniform Statutory Form Power of Attorney Act, the guardianship-conservatorship law, or the Trust Law”.
*See, e.g., Civ. Code §§ 2318 - agent has “actually such authority” as provided by title on agency unless “specifically deprived thereof” by the principal), 2307 - authority may be conferred by “a precedent authorization or a subsequent ratification”, 2315 - “agent has such authority as the principal, actually or ostensibly, confers upon him”, 2316 - actual authority is that intentionally conferred on the agent or that the principal “intentionally, or by want of ordinary care, allows the agent to believe himself to possess”, 2317 - ostensible authority is what the principal “intentionally or by want of ordinary care, causes or allows a third person to believe the agent to possess”, 2319 - agent has authority to do “everything necessary or proper and usual, in the ordinary course of business, for effecting the purpose of his agency”, 2320 - agent has power to disobey instructions where “clearly for the interest of his principal that he should do so, and there is not time to communicate with the principal”, 2321 - “When an authority is given partly in general and partly in specific terms, the general authority gives no higher powers than those specifically mentioned”, 2322 - general authority does not authorize the agent to act in his own name, unless it is in the usual course of business, to “define the scope of the agency,” or to violate basic fiduciary principles concerning loyalty, conflict of interest, or commingling.
¶ Example Of Statutory Task
Accepting that there are roughly fourteen (14) or so 'statutory’ tasks in the five (5) of the Six (6) Greater States which prescribe 'statutory’ tasks it follows that there are around seventy-five (75) odd, independently described 'statutory’ tasks in the five (5) relevant states.
As a mere example of one of the seventy-five (75) odd 'statutory’ tasks, here is an example from Pennsylvania, where is said that the words “power to engage in real property transactions” cited in a Power of Attorney for a person[2:1] “shall mean” (§5603):
(1) Acquire or dispose of real property (including the principal’s residence) or any interest therein, including, but not limited to, the power to buy or sell at public or private sale for cash or credit or partly for each; exchange, mortgage, encumber, lease for any period of time; give or acquire options for sales, purchases, exchanges or leases; buy at judicial sale any property on which the principal holds a mortgage.
(2) Manage, repair, improve, maintain, restore, alter, build, protect or insure real property; demolish structures or develop real estate or any interest in real estate.
(3) Collect rent, sale proceeds and earnings from real estate; pay, contest, protest and compromise real estate taxes and assessments.
(4) Release in whole or in part, assign the whole or a part of, satisfy in whole or in part and enforce any mortgage, encumbrance, lien or other claim to real property.
(5) Grant easements, dedicate real estate, partition and subdivide real estate and file plans, applications or other documents in connection therewith.
(6) In general, exercise all powers with respect to real property that the principal could if present.
The ‘power to engage in real property transactions’ cited in Pennsylvania above has a reciprocal provision in the other states where 'statutory’ tasks have been adopted:-
| California | See §4451 dealing real property transactions. |
| Texas | See §752.102 dealing real property transactions. |
| New York | See §5-1502A dealing with real estate transactions. |
| Illinois | See §3-4 dealing with real estate transactions. |
¶ Borrowing Wording From Legislation Of Other States
In principle, there is nothing to stop a principal from either adopting the wording of the various 'statutory’ tasks in other states, or using those words as a starting point in defining tasks that an agent may perform.
Moreover, in California, it is expressly recognized that powers may be ‘borrowed’ from the guardianship-conservatorship law, or trust law and see
For example, a principal in Florida might benefit from adopting words taken from the description of 'statutory’ tasks in other states, or use the words in another state as a ‘source of inspiration’ when deciding what words to use in a Power of Attorney.
It would not be satisfactory to attempt to insert words into a Power of Attorney taken from the legislation of another state by ‘mere reference’. The words would need to be recited in full.
This option may be valuable where one state has included more detail in its legislation than another state.
For example, Pennsylvania has very specific wording in its legislation dealing with precisely with “power to make additions to an existing trust” in §5603©, which may be a ‘source of inspiration’ for anyone trying to define such a power.
Borrowing wording from the legislation may be particularly useful where the principal is:-
- a person that is excluded from being governed by the legislation
- a commercial entity
A Special Word About California
The following extract from the 1994 California Law Revision Commission Report which led to enactment of Division 4.5 of the Probate Code is informative, speaking of the proposed new law:
The proposed law also authorizes the incorporation of authority by reference to other provisions, such as the Uniform Statutory Form Power of Attorney Act, the guardianship-conservatorship law, or the Trust Law…" (see §4263)
¶ In Some Circumstances Incorporation May Be Achieved By Mere Reference
In respect of a Powers of Attorney for a person:[6]
- legislation often works such that a ‘statutory’ task may be incorporated by ‘mere reference’
- in some states, this is only possible if a government form is used
Where this is permitted, the ‘headline’ for a particular statutory’ task may be included in a Power of Attorney with the effect of incorporating the reciprocal content in the legislation formed part of the Power of Attorney, although there may be purpose in making this intention clear in a non-statutory Power of Attorney.
| California | The statutory’ tasks only may be incorporated into a government form (see §4450 to §4463) |
| Texas | §751.034 provides:- "(a) An agent has authority described in this chapter if the durable power of attorney refers to general authority with respect to the descriptive term for the subjects stated in Chapter 752 or cites the section in which the authority is described; (b) A reference in a durable power of attorney to general authority with respect to the descriptive term for a subject in Chapter 752 or a citation to one of those sections incorporates the entire section as if the section were set out in its entirety in the power of attorney; © A principal may modify authority incorporated by reference." |
| New York | The statutory’ tasks only may be incorporated into a government form (see §5-1502A to §5-1502N |
| Florida | §709.2208 states: A Power of Attorney that includes the statement that the agent has “authority to conduct banking transactions as provided in section 709.2208(1), Florida Statutes” grants general authority to the agent to engage in a substantial list of specific kinds of transactions and similarly, inclusion of the words “authority to conduct investment transactions as provided in section 709.2208(2), Florida Statutes” incorporates another lengthy list of transactions |
| Illinois | The statutory’ tasks only may be incorporated into a government form (see §3-4) |
| Pennsylvania | §5602 states “…a principal may, by inclusion of the language quoted in any of the following paragraphs or by inclusion of other language showing a similar intent on the part of the principal, empower an agent to do any or all of the following, each of which is defined in section 5603 (relating to implementation of power of attorney)…” before a list of statutory tasks |
As referred to above and below, there are fourteen (14) or so common types of ‘statutory’ tasks that like “real property transactions” are included in the legislation of five (5) of the Six (6) Greater States, each with slightly different wording (the exception being Florida).
¶ The Defined Statutory Tasks Are Expanded In Certain Respects
NOTE
The legislation dealing with statutory tasks (see §4450 to §4463)) speaks of certain words denoting certain powers (i.e. the statutory tasks) in a government form and yet, in California, §4050
Legislation governing Powers of Attorney for a person[7] adds nuances to the scope of the schedules of ‘statutory’ tasks, for example:-
- as seen above in Pennsylvania in respect of real property transactions, authority in respect of a specific task includes general authority to ‘exercise all powers’ or similar with respect to the given 'statutory’ task
- in California, §4262 expressly entitles an agent to do anything “incidental, necessary, or proper to carry out the granted authority” the tasks they are expressly authorized to perform in a Power of Attorney, being words which travel outside the scope of ‘statutory’ task and go to any and all tasks that an agent is authorized to perform
- in Texas, §752.101(11) entitles an agent to perform any other task falling within the scope of the fourteen (14) tasks set out in Subchapter C and also by virtue of §752.101(11) “in general, perform any other lawful act that the principal may perform with respect to the transaction”’
- in Illinois, §3-4 and in New York §5-1502N prescribe additional ‘catch-all’ tasks covering matters not forming part of one of the specific ‘statutory’ tasks, albeit the scope of §3-4 which speaks of “all other property transactions…” said to refer to "…all possible authority of the principal with respect to all possible types of property and interests in property… seems more confined than §5-1502N which speaks of authority to perform “all other matters” said to “…be construed to mean that the principal authorizes the agent to act as an alter ego of the principal with respect to any and all possible matters and affairs which are not enumerated in sections 5-1502A to 5-1502M, inclusive, of this title, and which the principal can do through an agent…”
A Special Word About California
The following extract from the 1994 California Law Revision Commission Report which led to enactment of Division 4.5 of the Probate Code is informative in respect of use of the government form:
Neither the form in this section, nor the constructional provisions in Sections 4450-4464, attempt to allow the grant of the power to make a will or to give the agent extensive estate planning authority, although several of the powers, especially lines (G), (H), and (L) of the statutory form, may be useful in planning the disposition of an estate. An individually tailored power of attorney can be used if the principal wants to give the agent extensive estate planning authority, or additional estate planning powers can be granted to the agent by stating those additional powers in the space provided in the form for “Special Instructions.” For example, provisions like the following might be included under the special instructions portion of the statutory form:
In addition to the powers listed in lines (A) to (M) above, the agent is empowered to do all of the following:
(1) Establish a trust with property of the principal for the benefit of the principal and the spouse and descendants of the principal, or any one or more of them, upon such terms as the agent determines are necessary or proper, and transfer any property in which the principal has an interest to the trust.
(2) Exercise in whole or in part, release, or let lapse any power the principal may have under any trust whether or not created by the principal, including any power of appointment, revocation, or withdrawal, but a trust created by the principal may only be modified or revoked by the agent as provided in the trust instrument.
(3) Make a gift, grant, or other transfer without consideration to or for the benefit of the spouse or descendants of the principal or a charitable organization, or more than one or all of them, either outright or in trust, including the forgiveness of indebtedness and the completion of any charitable pledges the principal may have made; consent to the splitting of gifts under Internal Revenue Code Section 2513, or successor Sections if the spouse of the principal makes gifts to any one or more of the descendants of the principal or to a charitable institution; pay any gift tax that may arise by reason of those gifts.
(4) Loan any of the property of the principal to the spouse or descendants of the principal, or their personal representatives or a trustee for their benefit, the loan bearing such interest, and to be secured or unsecured, as the agent determines advisable.
(5) In general, and in addition to all the specific acts enumerated, do any other act which the principal can do through an agent for the welfare of the spouse, children, or dependents of the principal or for the preservation and maintenance of other personal relationships of the principal to parents, relatives, friends, and organizations."
¶ The Statutory Tasks Have Limited Application In Some States
The ‘statutory’ tasks and associated wording in the legislation may have limited application in some settings.
¶ Inability To Include By ‘Mere Reference’
For example, consider the position in New York and Illinois, where ‘statutory’ tasks cannot be incorporated by mere reference in a custom-made Power of Attorney:-
- in New York and Illinois, the ‘expanding provisions’ referred to under the heading The Defined Statutory Tasks Are Expanded In Certain Respects above cannot be implemented as part of a custom-made Power of Attorney (i.e. a non-statutory Power of Attorney)
- nonetheless, a principal might include the words making up the ‘expanding provisions found in the legislation of their own state or perhaps another state’ in their Power of Attorney
- in such event, it is uncertain what effect these words would have and entirely possible, if not likely, that these words may attract a different meaning to that meaning they have in the context in which they were intended to operate, that is, words mirroring those in legislation simply included in a Power of Attorney might be given a meaning that is different to the meaning they are given when read as part of the legislation
¶ Incorporation Of Statutory Tasks By Mere Reference Into a Non-Durable Power of Attorney in Texas
In Texas the ‘statutory’ tasks strictly operate in respect of a durable Power of Attorney for a person.[8]
in Texas, attempting to incorporate the ‘statutory’ tasks into a non-durable Power of Attorney or a Power of Attorney excluded from the ambit of the legislation or for a commercial entity would seem risky at best.
Preferably, in respect of a non-durable Power of Attorney in Texas, the content of any statutory’ task would be recited in full in a Power of Attorney.
¶ The Statutory Tasks Have Similarities In Many Of The Six (6) Greater States
The following broadly defined ‘statutory’ tasks operate in most of the Six (6) Greater States that have substantive ‘statutory’ tasks (Florida being an exception):-
- Real Estate Transactions
- Financial Institutions Transactions
- Stock & Bond Transactions
- Tangible Property Transactions
- Insurance and Annuities Transactions
- Retirement Plans Transactions
- Government Benefits Transactions
- Tax Transactions
- Claims & Litigation
- Commodity & Option Transactions
- Business Operations
- Estate Transactions
Beyond these common ‘statutory’ tasks:
- in Illinois and New York, a broad ‘all other property’ category of ‘statutory’ task exists (§3-4 and §5-1502N)
- in Pennsylvania, New York, Texas and California (not Illinois) personal and family maintenance transactions are included
- in Florida and Pennsylvania, safe deposit box transactions are a separate ‘statutory’ task whilst in other states, they may for example, form part of banking transactions
- in Texas, digital asset & electronic communications are a specific ‘statutory’ task
¶ An Agent May Be Granted General Authority
In most states a principal in respect of a Power of Attorney for a person[9] may define the scope of authority of an agent appointed under a Power of Attorney using words similar to "an agent may perform any task that might be performed by an agent for the benefit of the principal".
This kind of Power of Attorney is often said to involve a “grant of general authority”, referred to as a general Power of Attorney and in the legislation governing Powers of Attorney for a person[10]:-
- California (§4123) and Texas (§751.031) expressly recognize the concept of a general Power of Attorney in their legislation
- in New York, legislation contains reference to general grants, for example in §5-1514
- Illinois recognizes an all embracing wide power on the part of a principal to structure their affairs however they see fit without otherwise referring to general powers (§2-1): “the principal may specify in the agency the event or time when the agency will begin and terminate, the mode of revocation or amendment and the rights, powers, duties, limitations, immunities and other terms applicable to the agent and to all persons dealing with the agent, and the provisions of the agency will control notwithstanding this Act…”
- Pennsylvania states in §5601.4:- “© Scope of authority.-Subject to subsections (a), (b), (d), (d.1) and (e), if a power of attorney grants to an agent authority to do all acts that a principal is authorized to perform, the agent has all of the powers which may be incorporated by reference pursuant to section §5602(a)…”
Within the Six (6) Greater States only Florida has prohibited the use of general Powers of Attorney[11] §709.2201(1).
¶ Tasks May Be Allocated To Be Performed Many Different Ways
Tasks may be assigned to be performed for example by agreement, independently or by majority.
There are a wide number of alternatives.
¶ Tasks That An Agent Cannot Perform
Traditionally, a Power of Attorney could be used for a wide scope of purposes, although certain tasks of ‘an extremely personal nature’ were and remain today, excluded.
Traditionally, delegable tasks included all routine tasks that you might otherwise perform yourself of a financial, legal or property nature.
As to the line between ordinary and extremely personal tasks, the following observation in Rich Printing Co. v. Estate of McKellar, Tennessee (1959) [4:1] is a useful starting point:-
“It is axiomatic that an agency may be created for any lawful act and that whatever a person may lawfully do, if acting in his own right and in his own behalf, he may delegate that authority to an agent. It is also axiomatic that authority cannot be lawfully delegated which is illegal, immoral or opposed to public policy…”
On the question of excluded tasks, Mallory v Mallory (1982) [1:1] is insightful:-
“While a principal might very well be bound by the acts of his agent if the agent were to purchase a car on behalf of the principal, or if the agent were to sell certain goods on behalf of the principal, such is not the case where an agent seeks to obtain a divorce for the principal. In such a situation, you are not dealing with commonplace affairs of the marketplace, but rather in an area of extremely personal concern and one over which there will be strict surveillance by our courts…”
Also insightful, is the following observation from Rich Printing Co. v. Estate of McKellar, Tennessee (1959) [2:2]:
“…[no one]… can …delegate an act which is personal in its nature, such as designating an agency to perform a personal duty or a personal trust.”
This extract from In re the Appointment of a Guardian of the Personal Needs & Financial Affairs of G.W. 51 Misc. 3d 998, 29 N.Y.S.3d 755 (2016) is also insightful:
"A fiduciary cannot fully delegate her fiduciary powers by granting a general power of attorney. (Matter of Jones, 1 Misc 3d 688 [Sur Ct, Broome County 2003].) An agent under a power of attorney cannot obtain a divorce for a principal by relying on the “all other matters” clause of the power of attorney (Mallory v Mallory, 113 Misc 2d 912 [Sup Ct, Nassau County 1982]), nor modify a trust instrument where neither the trust nor the power of attorney specifically authorize that (Matter of Goetz, 8 Misc 3d 200 [Sur Ct, Westchester County 2005]).
The actions sought to be taken by Carol as attorney-in-fact here are not for her own financial benefit, so they are not contrary to the fiduciary standard applicable to an agent. (See Matter of Ferrara, 7 NY3d 244 [2006].) They do not adversely affect or enhance personal financial rights or obligations of the principal, a factor in both Mallory and Goetz.
Carol is using the power of attorney to exercise limited fiduciary authority on behalf of her mother, to effectuate her resignation and replacement, in the best interest of the ward. On these facts, this exercise of authority by Carol falls within the scope of the “estate transactions” section of the power of attorney, pursuant to which an agent is authorized “to represent and to act for the principal in all ways and in all matters affecting any estate of a[n] . . . incompetent . . . with respect to which the principal is a fiduciary.” (General Obligations Law § 5-1502G [2].) This exercise is no more personal or discretionary than the execution of a waiver and consent to probate (Matter of Murray, 14 Misc 3d 591 [Sur Ct, Erie County 2006]) or a right of election (Matter of Lando, 11 Misc 3d 866 [Sur Ct, Rockland County 2006]; see Matter of Perosi v LiGreci, 98 AD3d 230, 237 [2d Dept 2012])."
Consistent with the cases referred to above, in California (and many other states) a Power of Attorney cannot be used to authorize someone else to write a will (see §4265, mirrored in §709.2201(3) in Florida and §3-4 in Illinois) and for example, in Florida §709.2201(3) someone else cannot be authorized to:-
• perform duties under a contract that requires the exercise of personal services of the principal
• make any affidavit as to the personal knowledge of the principal
• vote in any public election on behalf of the principal
• exercise powers and authority granted to the principal as trustee or as court-appointed fiduciary
The reference to contracts that require “the exercise of personal services” is commonly illustrated by reference to the example of painting of a portrait, being such a uniquely personal task that a portrait painted by someone else would be no substitute.
Other “extremely personal” tasks inherently likely to be beyond the possible authority of an agent seem likely to include consenting to marriage or divorce, adoption of a child, entering surrogacy arrangements. No doubt, this is not a conclusive list.
Of course, no task could possibly be authorized to be performed by an agent under a Power of Attorney obtained authority by improper means.[12]
¶ Legislation in California, Florida & Illinois
In California, Florida and Illinois for example, the making of a will by an agent appointed under a Power of Attorney for a person[13] is expressly prohibited: §4265; §709.2201(3) and §3-4.
In Florida, §709.2201(3) provides that an agent appointed under a Power of Attorney for a person[14] cannot:-
- perform duties under a contract that requires the exercise of personal services of the principal
- make any affidavit as to the personal knowledge of the principal
- vote in any public election on behalf of the principal
- execute or revoke any will or codicil for the principal
- exercise powers and authority granted to the principal as trustee or as court-appointed fiduciary
Florida is the only one of the Six (6) Greater States to codify principles of this kind in fuller terms.
The list above from the legislation of Florida is not intended to be conclusive.
¶ Personal and Health Care Tasks
¶ California & Florida
Within the Six (6) Greater States, California and Florida include scope for an agent under a Power of Attorney for a person[15] that is otherwise for commercial purposes to perform certain non-commercial tasks:-
- California recognizes the right of an agent to perform “personal” tasks (§4123)
- Florida speaks of “health” care tasks (§709.2201)
In New York, Florida, Texas or Pennsylvania, there are no similar provisions
In Illinois, legislation is significantly intertwined with legislation applicable to Powers of Attorney for health care purposes, although the use of two separate documents is contemplated.[16]
¶ Gifting
The decision of the New York Court of Appeals in Re the Estate of Ferrara, 7 N.Y.3d 244, 819 N.Y.S.2d 215, 852 N.E.2d 138 (2006) contains useful insight about gifting powers.
"…the best interest requirement is consistent with the fiduciary duties that courts have historically imposed on attorneys-in-fact. “[A] power of attorney … is clearly given with the intent that the attorney-in-fact will utilize that power for the benefit of the principal” (Mantella v Mantella, 268 AD2d 852, 852 [3d Dept 2000] [internal quotation marks and citation omitted]). Because “[t]he relationship of an attorney-in-fact to his principal is that of agent and principal . . . , the attorney-in-fact must act in the utmost good faith and undivided loyalty toward the principal, and must act in accordance with the highest principles of morality, fidelity, loyalty and fair dealing” (Semmler v Naples, 166 AD2d 751, 752 [3d Dept 1990] [internal quotation marks and citations omitted]).
In short, whether the gift-giving power in a statutory short form power of attorney is limited to the authority spelled out in lettered subdivision (M) in section 5-1501 (1), or augmented by additional language in conformity with section 5-1503, the best interest requirement remains."
¶ Performance Of Special And Hot Tasks Is Restricted
In the Six (6) Greater States, legislation applying to Powers of Attorney for persons[17] prohibits an agent from being authorized to perform certain ‘special’ and ‘hot’ tasks:-
| ‘Special’ Tasks | tasks for the benefit of an agent or third party, typically involving assets of the principal being divested in favor of the agent or a third party. |
| ‘Hot’ Tasks | tasks that have potential to substantially alter an individual’s property, financial, legal and equitable interests, such as creating a trust, ending a joint tenancy or similar. |
Set out below in abridged terms in respect of each of the Six (6) Greater States is a brief summary of restricted ‘hot tasks’ that either cannot be performed without Court approval or must be expressly authorized in a Power of Attorney for a person.[18]
The ‘state based accounts’ below are not comprehensive, complete summaries by any account and many tasks that do not benefit the principal might constitute ‘hot tasks’.
The overarching fiduciary duty of an agent may prevent an agent performing any task that benefits the agent or a third party which is not expressly authorized in a Power of Attorney or is otherwise not consistent with the agent acting in the best interests of the principal.
¶ California
An agent cannot do the following unless expressly authorized in a Power of Attorney for a person[19] (§4264):-
- create, modify, revoke, or terminate a trust
- fund with the principal’s property a trust not created by the principal or on behalf of the principal
- make or revoke a gift of the principal’s property in trust
- reject, disclaim, release, or consent to a reduction in, or modification of, a share in, or payment from, an estate, trust, or other fund on behalf of the principal (without Court approval)
- create or change survivorship interests in the principal’s property or in property in which the principal may have an interest
- designate or change the designation of beneficiaries to receive any property, benefit, or contract right on the principal’s death
- make a loan to the agent
¶ Texas
In a durable Power of Attorney, an agent cannot do the following unless expressly authorized in a Power of Attorney for a person[20] (§751.031(b)) :-
- create, modify, revoke, or terminate a trust
- make a gift (other than in accordance with certain limitations) (§751.032)
- create or change beneficial rights of survivorship
- create or change a beneficial designation
- create an interest in the property of the principal in favour of a person who is not an ancestor, spouse or descendant of the principal, unless expressly authorized (§751.031)
¶ New York
An agent cannot do the following unless expressly authorized in a Power of Attorney for a person:[21]:
- add or delete a joint account holder (§5-1502D)
- change designation of beneficiaries in respect of a totten trust account (§5-1502D)
- change designation of beneficiaries in respect of life insurance: (§5-1502F)
- keep property separate (§5-1505)
¶ Florida
An agent cannot do the following unless expressly authorized in a Power of Attorney for a person[22] (§709.2202):-
- create an inter vivos trust
- amend, modify, revoke or terminate any trust created by or on behalf of the principal
- make a gift (other than in accordance with certain limitations)
- create or change beneficial rights of survivorship
- waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan
- disclaim property and powers of appointment
- create an interest in the property of the principal in favour of a person who is not an ancestor, spouse or descendant of the principal, unless expressly authorized
- mortgage or convey the family home without joining any spouse (§709.2201)
¶ Illinois
§2-9 states:
“An agent may not revoke or amend a trust revocable or amendable by the principal or require the trustee of any trust for the benefit of the principal to pay income or principal to the agent without specific authority and specific reference to the trust in the agency. The agent shall have access to and the right to copy (but not to hold) the principal’s will, trusts and other personal papers and records to the extent the agent deems relevant for purposes of this Section. This Section shall not apply to any Totten Trust, Payable on Death Account, or comparable trust account arrangement where the terms of such trust are contained entirely on the financial institution’s signature card insofar as an agent acting under a power of attorney executed in accordance with this Act shall be permitted to withdraw income or principal from such account if the power of attorney grants the agent authority to conduct financial institution transactions on the principal’s behalf and the agent’s authority to access such account is not expressly limited or withheld in the agency.”
In Illinois, no other equivalent provisions of the kind seen in California, Texas, New York and Florida are included in legislation, although an agent remains duty bound to act for the benefit of the principal.
§3-4 states in respect of the government form:-
“the agent will not have power under any of the statutory categories (a) through (o) to make gifts of the principal’s property, to exercise powers to appoint to others or to change any beneficiary whom the principal has designated to take the principal’s interests at death under any will, trust, joint tenancy, beneficiary form or contractual arrangement.”
¶ Pennsylvania
In Pennsylvania, things work somewhat differently.
§5602(a) sets out certain special or hot tasks in more fuller terms than occurs in the other five (5) of the Six (6) Greater States.
The wording in §5602(a) (read with §5603) may be a useful starting point for anyone wanting to examine or better define special or hot tasks in a Power of Attorney.
The special or hot tasks in §5602(a) include:-
- creating a trust for the benefit of the principal
- making additions to an existing trust for the benefit of the principal
- claiming an elective share of the estate of a spouse
- renouncing fiduciary positions
- withdrawing and receiving the income or corpus of a trust
¶ In Some States An Agent Has ‘Emergency’ Authority
In California and Illinois:-
- legislation governing Powers of Attorney for a person[23] permits an agent to act outside the scope of their written authority in the event of an emergency
- the existence of any positive obligation to act is expressly excluded (§4202; §2-10.5)
- a principal may find comfort in dealing with the imposition of a positive duty to act upon agent, for example in the context of emergencies to ensure their arrangements are clear
In New York, an agent may act outside the scope of their written authority in “if prompt action is required to accomplish a purpose of the power of attorney and to avoid irreparable injury to the principal’s interest and a co-agent is unavailable because of absence, illness or other temporary incapacity” (§5-1508).
¶ Overlapping Powers Are Regulated By Legislation In Some Of The Six (6) Greater States
In Texas, Florida and Pennsylvania, there is legislation dealing with tasks that overlap (or terms otherwise inconsistent in defining the tasks an agent may perform) in a Power of Attorney for a person[24].
| Texas | §751.031 provides that “…if the subjects over which authority is granted in a durable power of attorney are similar or overlap, the broadest authority controls…” |
| Florida | §709.2201 provides that “…if the subjects over which authority is granted in a durable power of attorney are similar or overlap, the broadest authority controls…” |
| Pennsylvania | §5601.4(e) states “…similar or overlapping subjects.–Subject to subsections (a), (b), (d) and (d.1), if the subjects over which authority is granted in a power of attorney are similar or overlap, the broadest authority controls…” |
Overlapping tasks are not similarly addressed the legislation of California, New York and Illinois.
Inclusion of terms dealing with overlapping tasks in a Power of Attorney may be warranted:-
- in California, New York and Illinois in a Power of Attorney for a person[25]
- in a Power of Attorney for a commercial entity
- in Texas, Florida or Pennsylvania, in a Power of Attorney for a person that is excluded from the ambit of the legislation[26]
¶ Example
Imagine a Power of Attorney authorizing a sole agent to perform these two tasks:-
- any task involving the selling, purchasing, leasing or subdivision of any real property
- any real property transaction with respect to the property known as 18 Pepper Drive, Brentwood
On one view, the more limited authority appearing second above qualifies (i.e. limits) the first authority, or perhaps the first authority simply includes the second listed authority, the position is unclear.
¶ Overlapping Powers of Attorney Are Regulated By Legislation In California
As within the Six (6) Greater States, only California addresses in legislation governing Power of Attorney for a person[27] the issue of overlapping Powers of Attorney (as distinct from overlapping tasks within the same Power of Attorney, discussed above).
In California, §4130 provides that in respect of Powers of Attorney for a person,[28] ‘the last in time trumps any earlier, inconsistent Power of Attorney’.
This raises interesting issues in California, for example:-
- where only one of multiple Powers of Attorney are governed by the legislation what is the effect of executing a subsequent Power of Attorney?
- would the creation of a subsequent Power of Attorney for a person for purposes excluded from the ambit of the legislation trigger any effect upon any earlier Powers of Attorney under §4130?
¶ A Principal May Record Preferences In Relation To Performance Of A Task
A better Power of Attorney might include ‘preferences’, that is, terms that:-
- are not to have any particular ‘binding force’ upon an agent, being matters less than a direction or limitation
- remain matters the principal would prefer be taken into account by agents when performing tasks
Accompanied by appropriate wording, preferences might include for example:-
- in respect of banking transactions, the principal’s preferred bank or banks
- in respect of a share portfolio, a preference on the part of the principal that at least 33% of shares in the portfolio be held in a certain industry
- in respect of real property transactions, the principal’s preferred locations in which any new property be acquired
- in respect of taxation transactions, the principal’s preferred advisor for certain kinds of problems
¶ There Is No Substitute For Reading A Power of Attorney To Identify Tasks An Agent May Perform
Whether an agent may perform a given task at a certain time turns upon the precise terms of the Power of Attorney.
An agent might be authorized to perform:-
- any task at any time
- only one task, in one week in July
- three tasks at any time the principal lacks capacity
- any task, subject to obtaining the written consent of a particular person to the performance of that task
- certain tasks, in the event that any of a series of particular events take place
The possibilities are quite literally, endless.
The detail can only be revealed by a close reading of the entire terms of a Power of Attorney.
¶ California & Florida - Non-Commercial Tasks
Within the Six (6) Greater States, California and Florida include scope for an agent under a Power of Attorney for a person[15:1] that is otherwise for commercial purposes to perform certain non-commercial tasks:-
- California recognizes the right of an agent to perform “personal” tasks (§4123)
- Florida speaks of “health” care tasks (§709.2201)
In New York, Florida, Texas or Pennsylvania, there are no similar provisions
In Illinois, legislation is significantly intertwined with legislation applicable to Powers of Attorney for health care purposes, although the use of two separate documents is contemplated.[16:1]
¶ Personal Care Tasks
INSERT FULL TEXT OF PERSONAL CARE TASKS CALI
https://codes.findlaw.com/ca/probate-code/prob-sect-4123.html
© With regard to personal care, a power of attorney may grant authority to make decisions relating to the personal care of the principal, including, but not limited to, determining where the principal will live, providing meals, hiring household employees, providing transportation, handling mail, and arranging recreation and entertainment.
¶ Care Is Required When Defining Authorized Tasks
Care should be taken when constructing a Power of Attorney to ensure that consideration is given to termination as a consequence of fulfilment of the purpose of the Power of Attorney.
For example:-
- there is potential for problems where tasks identified for performance by an agent overlap.
- if words are included in a Power of Attorney that have unclear meaning, an agent may be left in difficulty
Lack of clarity may leave an agent without option but to approach a Court, for fear of breaching their fiduciary duty, if for example they were to incorrectly interpret words in the Power of Attorney.
¶ Commercial Entities Invariably Need To Recite A Statutory Task in Full
Legislation in all of the Six (6) Greater States operates with respect to persons[29] not commercial entities.
It follows that in respect of a Power of Attorney under which the principal is a commercial entity, incorporating ‘statutory’ tasks by mere reference is not viable.
in respect of a Power of Attorney for a commercial entity, there is no difficulty reciting a ‘statutory’ task cited in legislation in full, perhaps with suitable edits.
¶ Comparing The US to The World Is Interesting
The UK, Canada and Australia take a different approach to the USA, in the context of identifying in a Power of Attorney the tasks that an agent may perform.
In the UK, Canada and Australia (albeit at least in major states of Canada and Australia):-
- there are no schedules of ‘statutory’ tasks of the kind seen in America
- legislation focuses upon the concept of an agent being authorized to do ‘anything that the principal might lawfully do by an agent’ (i.e. no reference to any particular task)
There is much to be said in favour of the American approach. The approach in the UK, Canada and Australia is disarming and perplexing. It says everything, yet nothing, meaning that if the principal wants to define what an agent may do, the legislation is of no help at all and the principal must go looking for words to define the tasks they want performed.
Schedules of statutory tasks, albeit worded slightly differently between different states, tend to:-
- provide a reference point when trying to define what an agent might be authorized to do
- assist a principal to more conveniently define tasks
- assist in the design of Powers of Attorney in ways that legislation that only speaks of ‘anything that the principal might lawfully do by an agent’ do not serve
¶ 
Six (6) Greater States - Application/Exclusion of Legislation
Set out below are the various ‘carve-outs’ with respect to operation of the legislation.
The creation of a Power of Attorney that includes for both included and excluded purpose should be avoided, given the confusion and difficulties it would present.
Where it be proposed that an agent perform included and excluded tasks separate Powers of Attorney might be used.
Care would be needed, to consider precisely how the arrangement then works, so as to ensure that the terms of each of the Powers of Attorney accord with the preferences of the principal, when they work together.
¶ California
¶ Commercial Purposes
A person may create a durable or non-durable Power of Attorney for commercial purposes (§4022 & §4120).
§4050 provides that Division 4.5 of the California Probate Code applies to:-
- durable Powers of Attorney
- statutory Powers of Attorney
- any other Power of Attorney that incorporates or refers to Division 4.5 of the California Probate Code or the provisions of Division 4.5 of the California Probate Code
§4050 provides that Division 4.5 of the California Probate Code does not apply to:-
- Powers of Attorney for Health Care governed by Division 4.7
- a Power of Attorney coupled with an interest in the subject of the power (such as most irrevocable Powers of Attorney)
- Powers of Attorney in the context of reciprocal or interinsurance exchanges
- a proxy to exercise voting rights (perhaps with respect to management of an entity if this limitation is read in line with the approach taken in other states which may or or may not be appropriate)
Certain indicia suggests that Powers of Attorney may be able to be created by a commercial entity.
In California, §4050 states:-
This division applies to the following:
(1) Durable powers of attorney, other than powers of attorney for health care governed by Division 4.7 (commencing with Section 4600 ).
(2) Statutory form powers of attorney under Part 3 (commencing with Section 4400 ).
(3) Any other power of attorney that incorporates or refers to this division or the provisions of this division.
Failure to incorporate or refer to Division 4.5 in a non-statutory non-durable Power of Attorney might produce a non-statutory non-durable Power of Attorney that is not subject to Division 4.5.
¶ Other Legislation
Other legislation may also be applicable (as recognized in §4051), such as:-
- §2019, §2020, §2021 and §2022: requiring an agent to keep the principal informed of their actions, collect negotiable instruments (i.e. cheques) promptly and not exceed the agent’s authority (§2019, §2020 and §2021) and specifically excludes a sub-agent of an agent from liability to the principal (§2022)
- §2295, §2296 and §2297: dealing with what constitutes an agent, who may be an agent and distinguishing certain types of agents having regard to the scope of their authority.
¶ Texas
¶ Commercial Purposes
A non-durable Power of Attorney for commercial purposes is not governed by legislation.
§751.0015 states that Subtitle P of Title 2 of the Texas Estates Code applies to all durable Powers of Attorney except:-
- a Power of Attorney coupled with an interest in the subject of the power (such as most irrevocable Powers of Attorney)
- a Medical Power of Attorney
- a proxy or other delegation of voting rights with respect to management of an entity
- a Power of Attorney contained in a form used by a government agency
In Texas there is no legislation governing non-durable Power of Attorney and so:-
- non-durable Power of Attorney cannot be said to be the subject of any legislation; although
- it is fair to say that some principles captured in the legislation applicable to durable Powers of Attorney apply to non-durable Power of Attorney, such as for example, the notion that the act of an agent is binding upon the principal which is codified in §751.051 and could not be disputed as forming part of the common law applicable to non-durable Power of Attorney.
Certain indicia suggests that Powers of Attorney may be able to be created by a commercial entity.
¶ New York
¶ Commercial Purposes
§5-1501 states that the legislation applies to any Power of Attorney except Powers of Attorney excluded from the ambit of the legislation by §5-1501C.
§5-1501C excludes from the ambit of the legislation any Power of Attorney “given primarily for a business or commercial purpose” in respect of which insight is contained in §5-1501C which cites examples including: a power coupled with an interest in the subject of the power, a power to benefit a creditor, a power to transfer or dispose of an asset, a proxy to exercise voting rights in respect of management of an entity, a power authorizing a third party to file a document with a government agency a power for accepting service of process, selling real property and similar.
The exclusion cited above with respect to Powers of Attorney that are “given primarily for a business or commercial purpose” is a somewhat broad exclusion, of a kind also seen in Florida in respect of “Powers of Attorney created other than by an individual”, both being broad exclusions of a kind not repeated in legislation in states like Texas, California, Illinois or Pennsylvania.
Certain indicia suggests that Powers of Attorney may be able to be created by a commercial entity which also may fall within the terms of the exception referred to above.
¶ Florida
¶ Commercial Purposes
Legislation governs durable and non-durable Powers of Attorney created by a person for commercial purposes (§709.2102 & §709.2103).
§709.2103(4) expressly excludes from the ambit of the legislation the following commonly excluded Powers of Attorney:
- a proxy or other delegation of voting rights with respect to management of an entity
- a Power of Attorney coupled with an interest in the subject of the power
- a Power of Attorney contained in a form used by a government agency
§709.2103(4) contains some less common exclusions, in respect of powers to facilitate transfer of a specific stocks or bonds, powers authorizing a financial institution to act as an agent in executing trades or transfers of cash or securities and delegation of powers by a trustee under §736.0807.
In addition however, §709.2103(4) also expressly excludes “Powers of Attorney created other than by an individual” which is a broad and unusual exclusion.
The broad exclusion in respect of “Powers of Attorney created other than by an individual” renders Florida perhaps the most affirmative state in terms of recognizing the right of a commercial entity to create a Power of Attorney, given other states like New York, Texas, California, Illinois and Pennsylvania makes no clear mention of Powers of Attorney created by commercial entities in the legislation.
¶ Illinois
¶ Commercial Purposes
Legislation in Illinois governs durable and non-durable Powers of Attorney created by persons.
§2-4 states that the legislation:-
- governs “every agency, whenever and wherever executed” and to apply to “all agencies exercised in Illinois and to all other agencies if the principal is in Illinois at the time the agency is signed or at the time of exercise or if the agency indicates that Illinois law is to apply”
- applies to “every agency” be governed by Article II, Sections 4-1 to 4-9 and Section 4-11 of Article IV"
- does not apply to certain Powers of Attorney for the benefit of certain financial institutions being powers of kinds excluded more generally in other states, such as powers dealing with proxies for voting rights, powers to transfer specific assets and similar.
Certain indicia suggests that Powers of Attorney may be able to be created by a commercial entity.
¶ Pennsylvania
¶ Commercial Purposes
Legislation governs durable and non-durable Powers of Attorney created by persons (§5601.1).
However, §5601(e.1) excludes the operation of certain provisions (notably provisions dealing with witnessing, inclusion of certain notices and similar) from application to the following types of Powers of Attorney:-
- a power contained in an instrument used in a commercial transaction
- a power coupled with an interest in the subject of the power or for the benefit of a creditor
- a power to facilitate transfer of stocks, bonds or other assets
- a power contained in governing document for a corporation, partnership, limited liability company or other entity
- a power authorizing a director, shareholder, partner or similar to do things on behalf of an entity
- a proxy or other delegation of voting rights with respect to management of an entity
Certain indicia suggests that Powers of Attorney may be able to be created by a commercial entity.
It may be that the exclusion from the ambit of the legislation of Powers of Attorney used “in a commercial transaction which authorizes an agency relationship" as referred to in §5601(e)(1.1)(i) excludes from the ambit of the legislation Powers of Attorney created by a commercial entities.
¶ SOME HANDY REFERENCES
¶ California
§4123 states:
"(a) In a power of attorney under this division, a principal may grant authority to an attorney-in-fact to act on the principal’s behalf with respect to all lawful subjects and purposes or with respect to one or more express subjects or purposes. The attorney-in-fact may be granted authority with regard to the principal’s property, personal care, or any other matter.
(b) With regard to property matters, a power of attorney may grant authority to make decisions concerning all or part of the principal’s real and personal property, whether owned by the principal at the time of the execution of the power of attorney or thereafter acquired or whether located in this state or elsewhere, without the need for a description of each item or parcel of property.
© With regard to personal care, a power of attorney may grant authority to make decisions relating to the personal care of the principal, including, but not limited to, determining where the principal will live, providing meals, hiring household employees, providing transportation, handling mail, and arranging recreation and entertainment."
"(a) A principal may designate one or more successor attorneys-in-fact to act if the authority of a predecessor attorney-in-fact terminates.
(b) The principal may grant authority to another person, designated by name, by office, or by function, including the initial and any successor attorneys-in-fact, to designate at any time one or more successor attorneys-in-fact.
© A successor attorney-in-fact is not liable for the actions of the predecessor attorney-in-fact."
§4262 states:
"Subject to this article, if a power of attorney grants limited authority to an attorney-in-fact, the attorney-in-fact has the following authority:
(a) The authority granted in the power of attorney, as limited with respect to permissible actions, subjects, or purposes.
(b) The authority incidental, necessary, or proper to carry out the granted authority."
§4263 states:
"(a) A power of attorney may grant authority to the attorney-in-fact by incorporating powers by reference to another statute, including, but not limited to, the following:
(1) Powers of attorneys-in-fact provided by the Uniform Statutory Form Power of Attorney Act (Part 3 (commencing with §4400)).
(2) Powers of guardians and conservators provided by Chapter 5 (commencing with §2350) and Chapter 6 (commencing with §2400) of Part 4 of Division 4.
(3) Powers of trustees provided by Chapter 2 (commencing with §16200) of Part 4 of Division 9.
(b) Incorporation by reference to another statute includes any amendments made to the incorporated provisions after the date of execution of the power of attorney."
§4265 states:
“A power of attorney may not authorize an attorney-in-fact to make, publish, declare, amend, or revoke the principal’s will.”
¶ Hot Tasks
§4264 states:
"An attorney-in-fact under a power of attorney may perform any of the following acts on behalf of the principal or with the property of the principal only if the power of attorney expressly grants that authority to the attorney-in-fact:
(a) Create, modify, revoke, or terminate a trust, in whole or in part. If a power of attorney under this division empowers the attorney-in-fact to modify or revoke a trust created by the principal, the trust may be modified or revoked by the attorney-in-fact only as provided in the trust instrument.
(b) Fund with the principal’s property a trust not created by the principal or a person authorized to create a trust on behalf of the principal.
© Make or revoke a gift of the principal’s property in trust or otherwise.
(d) Exercise the right to reject, disclaim, release, or consent to a reduction in, or modification of, a share in, or payment from, an estate, trust, or other fund on behalf of the principal. This subdivision does not limit the attorney-in-fact’s authority to disclaim a detrimental transfer to the principal with the approval of the court.
(e) Create or change survivorship interests in the principal’s property or in property in which the principal may have an interest.
(f) Designate or change the designation of beneficiaries to receive any property, benefit, or contract right on the principal’s death.
(g) Make a loan to the attorney-in-fact."
§4266 states:
The grant of authority to an attorney-in-fact, whether by the power of attorney, by statute, or by the court, does not in itself require or permit the exercise of the power. The exercise of authority by an attorney-in-fact is subject to the attorney-in-fact’s fiduciary duties.
§4451 to §4463 contains the ‘statutory’ tasks which only operate where included in a government form.
¶ Non-Commercial Tasks:
§4123 recognizes that in a Power of Attorney for commercial purposes an agent might be authorized to perform personal care tasks, in addition to “all lawful subjects and purposes or with respect to one or more express subjects or purposes”.
“personal care” tasks are said to include "where the principal will live, providing meals, hiring household employees, providing transportation, handling mail, and arranging recreation and entertainment”
¶ Texas
¶ Durable Powers of Attorney
In Texas, §751.031(d) provides that “if the subjects over which authority is granted in a durable power of attorney are similar or overlap, the broadest authority controls”, other than in a handful of circumstances such as where it may result in an agent deriving a benefit or similar.
The principle found in §751.031(d) in respect of durable Powers of Attorney is not similarly codified in respect of non-durable Powers of Attorney.
§751.031 states:
“(a) Subject to Subsections (b), ©, and (d) and §751.032, if a durable power of attorney grants to an agent the authority to perform all acts that the principal could perform, the agent has the general authority conferred by Subchapter C, Chapter 752.”
§751.034 states:
"(a) An agent has authority described in this chapter if the durable power of attorney refers to general authority with respect to the descriptive term for the subjects stated in Chapter 752 or cites the section in which the authority is described.
(b) A reference in a durable power of attorney to general authority with respect to the descriptive term for a subject in Chapter 752 or a citation to one of those sections incorporates the entire section as if the section were set out in its entirety in the power of attorney.
© A principal may modify authority incorporated by reference."
§751.101 to §751.115 sets out the ‘statutory’ tasks.
§751.101(11) states:
“in general, perform any other lawful act that the principal may perform with respect to the transaction.”
¶ Hot Tasks
§751.031(b) states:
"(b) An agent may take the following actions on the principal’s behalf or with respect to the principal’s property only if the durable power of attorney designating the agent expressly grants the agent the authority and the exercise of the authority is not otherwise prohibited by another agreement or instrument to which the authority or property is subject:
(1) create, amend, revoke, or terminate an inter vivos trust;
(2) make a gift;
(3) create or change rights of survivorship;
(4) create or change a beneficiary designation; or
(5) delegate authority granted under the power of attorney."
§751.031 states:
“© Notwithstanding a grant of authority to perform an act described by Subsection (b), unless the durable power of attorney otherwise provides, an agent who is not an ancestor, spouse, or descendant of the principal may not exercise authority under the power of attorney to create in the agent, or in an individual to whom the agent owes a legal obligation of support, an interest in the principal’s property, whether by gift, right of survivorship, beneficiary designation, disclaimer, or otherwise.”
§751.032 states:
"(a) In this section, a gift for the benefit of a person includes a gift to:
(1) a trust;
(2) an account under the Texas Uniform Transfers to Minors Act (Chapter 141, Property Code) or a similar law of another state; and
(3) a qualified tuition program of any state that meets the requirements of Section 529, Internal Revenue Code of 1986 .
(b) Unless the durable power of attorney otherwise provides, a grant of authority to make a gift is subject to the limitations prescribed by this section.
© Language in a durable power of attorney granting general authority with respect to gifts authorizes the agent to only:
(1) make outright to, or for the benefit of, a person a gift of any of the principal’s property, including by the exercise of a presently exercisable general power of appointment held by the principal, in an amount per donee not to exceed:
(A) the annual dollar limits of the federal gift tax exclusion under Section 2503(b), Internal Revenue Code of 1986 , regardless of whether the federal gift tax exclusion applies to the gift; or
(B) if the principal’s spouse agrees to consent to a split gift as provided by Section 2513, Internal Revenue Code of 1986 , twice the annual federal gift tax exclusion limit; and
(2) consent, as provided by Section 2513, Internal Revenue Code of 1986 , to the splitting of a gift made by the principal’s spouse in an amount per donee not to exceed the aggregate annual federal gift tax exclusions for both spouses.
(d) An agent may make a gift of the principal’s property only as the agent determines is consistent with the principal’s objectives if the agent actually knows those objectives. If the agent does not know the principal’s objectives, the agent may make a gift of the principal’s property only as the agent determines is consistent with the principal’s best interest based on all relevant factors, including the factors listed in §751.122 and the principal’s personal history of making or joining in making gifts."
§751.033 states:
"Unless the durable power of attorney otherwise provides, and except as provided by §751.031©, authority granted to an agent under §751.031(b)(4) empowers the agent to:
(1) create or change a beneficiary designation under an account, contract, or another arrangement that authorizes the principal to designate a beneficiary, including an insurance or annuity contract, a qualified or nonqualified retirement plan, including a retirement plan as defined by §752.113 , an employment agreement, including a deferred compensation agreement, and a residency agreement;
(2) enter into or change a P.O.D. account or trust account under Chapter 113; or
(3) create or change a nontestamentary payment or transfer under Chapter 111.
(b) If an agent is granted authority under §751.031(b)(4) and the durable power of attorney grants the authority to the agent described in §752.108 or §752.113, then, unless the power of attorney otherwise provides, the authority of the agent to designate the agent as a beneficiary is not subject to the limitations prescribed by §752.108(b) and §752.113©.
© If an agent is not granted authority under §751.031(b)(4) but the durable power of attorney grants the authority to the agent described in §752.108 or §752.113, then, unless the power of attorney otherwise provides and notwithstanding Section 751.031 , the agent’s authority to designate the agent as a beneficiary is subject to the limitations prescribed by §752.108(b) and §752.113©."
¶ New York
§5-1501B states:
“…if two or more agents are designated to act together, the power of attorney takes effect when all the agents so designated have signed such power of attorney with their signatures acknowledged”
§5-1508 states:
“Unless the principal provides otherwise in the power of attorney, the co-agents must act jointly”
§5-1508 states:
“if prompt action is required to accomplish a purpose of the power of attorney and to avoid irreparable injury to the principal’s interest and a co-agent is unavailable because of absence, illness or other temporary incapacity, the other co-agent or co-agents may act for the principal.”
§5-1508 states:
“Unless the principal provides otherwise in the power of attorney, if a vacancy occurs because of the death, resignation or incapacity of a co-agent, the remaining agent or agents may act for the principal.”
§5-1508 states:
“A principal may designate one or more successor agents to serve, if any initial or predecessor agent resigns, dies, becomes incapacitated, is not qualified to serve or declines to serve.”
§5-1508 states:
“A principal may provide for specific succession rules.”
§5-1508 states:
“Unless the principal provides otherwise in the power of attorney, a successor agent has the same authority as that granted to an initial agent.”
§5-1508 states:
A co-agent or a successor agent acting under a power of attorney shall have the authority to request, receive and seek to compel a co-agent or predecessor agent to provide a record of all receipts, disbursements and transactions entered into by the agent on behalf of the principal
§5-1502A to §5-1502M sets out the ‘statutory’ tasks.
§5-1502N general additional power
In a statutory short form power of attorney, the language conferring general authority with respect to “all other matters” must be construed to mean that the principal authorizes the agent to act as an alter ego of the principal with respect to any and all possible matters and affairs which are not enumerated in sections 5-1502A to 5-1502M, inclusive, of this title, and which the principal can do through an agent; provided, however, that such authority shall not include authorization for the agent to designate a third party to act as agent for the principal or to make medical or other health care decisions for the principal, except as otherwise provided in subdivision one of section 5-1502K of this title.
¶ Hot Tasks
An agent cannot do the following unless expressly authorized in the Power of Attorney:-
- add or delete a joint account holder (§5-1502D)
- change designation of beneficiaries in respect of a totten trust account (§5-1502D)
- change designation of beneficiaries in respect of life insurance: (§5-1502F)
- keep property separate (§5-1505)
¶ Florida
§709.2201 states:
"(1) Except as provided in this section or other applicable law, an agent may only exercise authority specifically granted to the agent in the power of attorney and any authority reasonably necessary to give effect to that express grant of specific authority. General provisions in a power of attorney which do not identify the specific authority granted, such as provisions purporting to give the agent authority to do all acts that the principal can do, are not express grants of specific authority and do not grant any authority to the agent. Court approval is not required for any action of the agent in furtherance of an express grant of specific authority.
(2) As a confirmation of the law in effect in this state when this part became effective, such authorization may include, without limitation, authority to:
(a) Execute stock powers or similar documents on behalf of the principal and delegate to a transfer agent or similar person the authority to register any stocks, bonds, or other securities into or out of the principal’s or nominee’s name.
(b) Convey or mortgage homestead property. However, if the principal is married, the agent may not mortgage or convey homestead property without joinder of the principal’s spouse or the spouse’s guardian. Joinder by a spouse may be accomplished by the exercise of authority in a power of attorney executed by the joining spouse, and either spouse may appoint the other as his or her agent.
© If such authority is specifically granted in a durable power of attorney, make all health care decisions on behalf of the principal, including, but not limited to, those set forth in chapter 765.
(3) Notwithstanding the provisions of this section, an agent may not:
(a) Perform duties under a contract that requires the exercise of personal services of the principal;
(b) Make any affidavit as to the personal knowledge of the principal;
© Vote in any public election on behalf of the principal;
(d) Execute or revoke any will or codicil for the principal; or
(e) Exercise powers and authority granted to the principal as trustee or as court-appointed fiduciary.
(4) Subject to s. 709.2202 , if the subjects over which authority is granted in a power of attorney are similar or overlap, the broadest authority controls.
(5) Authority granted in a power of attorney is exercisable with respect to property that the principal has when the power of attorney is executed and to property that the principal acquires later, whether or not the property is located in this state and whether or not the authority is exercised or the power of attorney is executed in this state.
(6) An act performed by an agent pursuant to a power of attorney has the same effect and inures to the benefit of and binds the principal and the principal’s successors in interest as if the principal had performed the act."
¶ Hot Tasks
§709.2202 states:
"(1) Notwithstanding §709.2201, an agent may exercise the following authority only if the principal signed or initialed next to each specific enumeration of the authority, the exercise of the authority is consistent with the agent’s duties under s. 709.2114 , and the exercise is not otherwise prohibited by another agreement or instrument:
(a) Create an inter vivos trust;
(b) With respect to a trust created by or on behalf of the principal, amend, modify, revoke, or terminate the trust, but only if the trust instrument explicitly provides for amendment, modification, revocation, or termination by the settlor’s agent;
© Make a gift, subject to subsection (4);
(d) Create or change rights of survivorship;
(e) Create or change a beneficiary designation;
(f) Waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan; or
(g) Disclaim property and powers of appointment.
….
(3) Notwithstanding a grant of authority to do an act described in subsection (1), unless the power of attorney otherwise provides, an agent who is not an ancestor, spouse, or descendant of the principal may not exercise authority to create in the agent, or in an individual to whom the agent owes a legal obligation of support, an interest in the principal’s property, whether by gift, right of survivorship, beneficiary designation, disclaimer, or otherwise.
(4) Unless the power of attorney otherwise provides, a provision in a power of attorney granting general authority with respect to gifts authorizes the agent to only:
(a) Make outright to, or for the benefit of, a person a gift of any of the principal’s property, including by the exercise of a presently exercisable general power of appointment held by the principal, in an amount per donee per calendar year not to exceed the annual dollar limits of the federal gift tax exclusion under 26 U.S.C. s. 2503(b) , as amended, 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 26 U.S.C. s. 2513 , as amended, in an amount per donee per calendar year not to exceed twice the annual federal gift tax exclusion limit; and
(b) Consent, pursuant to 26 U.S.C. s. 2513 , as amended, to the splitting of a gift made by the principal’s spouse in an amount per donee per calendar year not to exceed the aggregate annual gift tax exclusions for both spouses.
(5) Notwithstanding subsection (1), if a power of attorney is otherwise sufficient to grant an agent authority to conduct banking transactions, as provided in §709.2208(1) , conduct investment transactions as provided in §709.2208(2) , or otherwise make additions to or withdrawals from an account of the principal, making a deposit to or withdrawal from an insurance policy, retirement account, individual retirement account, benefit plan, bank account, or any other account held jointly or otherwise held in survivorship or payable on death, is not considered to be a change to the survivorship feature or beneficiary designation, and no further specific authority is required for the agent to exercise such authority. A financial institution or broker-dealer does not have a duty to inquire as to the appropriateness of the agent’s exercise of that authority and is not liable to the principal or any other person for actions taken in good faith reliance on the appropriateness of the agent’s actions. This subsection does not eliminate the agent’s fiduciary duties to the principal with respect to any exercise of the power of attorney."
§709.2208(1) and §709.2208(2) contain the closest thing in Florida to ‘statutory’ tasks.
¶ Non-Commercial Tasks
§709.2109(3)(b) in Florida provides for inclusion of health care decisions in a Power of Attorney, albeit not exclusively and for example, a person may prefer to create an exclusive purpose, health care advance directive or designation of health care surrogate, the terms of which prevail over any inconsistent terms contained in a Power of Attorney
¶ Illinois
§2-10.3 states:
"Unless a power of attorney otherwise provides, a successor agent has the same authority as that granted to an initial agent…”
§3-4 states in respect of the government form:-
“Explanation of powers granted in the statutory short form power of attorney for property. This Section defines each category of powers listed in the statutory short form power of attorney for property and the effect of granting powers to an agent, and is incorporated by reference into the statutory short form. Incorporation by reference does not require physical attachment of a copy of this Section 3-4 to the statutory short form power of attorney for property. When the title of any of the following categories is retained (not struck out) in a statutory property power form, the effect will be to grant the agent all of the principal’s rights, powers and discretions with respect to the types of property and transactions covered by the retained category, subject to any limitations on the granted powers that appear on the face of the form. The agent will have authority to exercise each granted power for and in the name of the principal with respect to all of the principal’s interests in every type of property or transaction covered by the granted power at the time of exercise, whether the principal’s interests are direct or indirect, whole or fractional, legal, equitable or contractual, as a joint tenant or tenant in common or held in any other form… "
§3-4 states in respect of the government form:-
“The agent will be under no duty to exercise granted powers or to assume control of or responsibility for the principal’s property or affairs;”
§3-4 states in respect of the government form:-
“when granted powers are exercised, the agent will be required to act in good faith for the benefit of the principal using due care, competence, and diligence in accordance with the terms of the statutory property power…”
§3-4 states in respect of the government form:-
"The agent… will have authority to sign and deliver all instruments, negotiate and enter into all agreements and do all other acts reasonably necessary to implement the exercise of the powers granted to the agent.”
§3-4 states in respect of the government form:-
“The agent will have authority to exercise each granted power for and in the name of the principal with respect to all of the principal’s interests in every type of property or transaction covered by the granted power at the time of exercise, whether the principal’s interests are direct or indirect, whole or fractional, legal, equitable or contractual, as a joint tenant or tenant in common or held in any other form”
§3-4 sets out the ‘statutory’ tasks.
The legislation of Illinois is bereft of mention of special tasks, containing no equivalent to provisions seen in many of the remaining Six (6) Greater States, such as Pennsylvania where ‘personal and family maintenance’ is a statutory task.
Notably in the government form, reference to limitations and directions refers to sale of stock, borrowings by agents, powers to make gifts, amendment of trusts and yet no mention is made of benefit to agents, other than in the government form §3-3 that states:
"(NOTE: Your agent will be entitled to reimbursement for all reasonable expenses incurred in acting under this power of attorney. Strike out paragraph 5 if you do not want your agent to also be entitled to reasonable compensation for services as agent.)
5. My agent shall be entitled to reasonable compensation for services rendered as agent under this power of attorney."
¶ Hot Tasks
§2-9 states:
“An agent may not revoke or amend a trust revocable or amendable by the principal or require the trustee of any trust for the benefit of the principal to pay income or principal to the agent without specific authority and specific reference to the trust in the agency. The agent shall have access to and the right to copy (but not to hold) the principal’s will, trusts and other personal papers and records to the extent the agent deems relevant for purposes of this Section. This Section shall not apply to any Totten Trust, Payable on Death Account, or comparable trust account arrangement where the terms of such trust are contained entirely on the financial institution’s signature card insofar as an agent acting under a power of attorney executed in accordance with this Act shall be permitted to withdraw income or principal from such account if the power of attorney grants the agent authority to conduct financial institution transactions on the principal’s behalf and the agent’s authority to access such account is not expressly limited or withheld in the agency”
§3-4 states in respect of the government form:-
“the agent will not have power under any of the statutory categories (a) through (o) to make gifts of the principal’s property, to exercise powers to appoint to others or to change any beneficiary whom the principal has designated to take the principal’s interests at death under any will, trust, joint tenancy, beneficiary form or contractual arrangement.”
¶ Pennsylvania
The mandatory notice in §5601 states:-
“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 to substantially change how your property is distributed at your death."
§5601.4(e) states:
“(e) Similar or overlapping subjects.–Subject to subsections (a), (b), (d) and (d.1), if the subjects over which authority is granted in a power of attorney are similar or overlap, the broadest authority controls.”
§5601 states:
“(a) General rule.–In addition to all other powers that may be delegated to an agent, any or all of the powers referred to in section 5602(a) (relating to form of power of attorney) may lawfully be granted in writing to an agent and, unless the power of attorney expressly directs to the contrary, shall be construed in accordance with the provisions of this chapter.”
§5602(a) contains not only statutory tasks commonly seen in other states but also defined terms that may by incorporated by mere reference, for example;-
- to create a trust for my benefit
- to make additions to an existing trust for my benefit
- claim an elective share of the estate of my spouse
- renounce fiduciary positions
- withdraw and receive the income or corpus of a trust
§5603 contains the ‘statutory’ tasks and definitions of the related expressions referred to in §5602(a).
§5601.4 states:-
"© Scope of authority.–Subject to subsections (a), (b), (d), (d.1) and (e), if a power of attorney grants to an agent authority to do all acts that a principal is authorized to perform, the agent has all of the powers which may be incorporated by reference pursuant to section §5602(a)…"
¶ Hot Tasks
§5601.4 states
"(a) General rule.–An agent under a power of attorney may do the following on behalf of the principal or with the principal’s property only if the power of attorney expressly grants the agent the authority and exercise of the authority is not otherwise prohibited by another agreement or instrument to which the authority or property is subject:
(1) Create, amend, revoke or terminate an inter vivos trust other than as permitted under section 5602(a)(2), (3) and (7) (relating to form of power of attorney).
(2) Make a gift.
(3) Create or change rights of survivorship.
(4) Create or change a beneficiary designation.
(5) Delegate authority granted under the power of attorney.
(6) Waive the principal’s right to be a beneficiary of a joint and survivor annuity, including a survivor benefit under a retirement plan.
(7) Exercise fiduciary powers that the principal has authority to delegate.
(8) Disclaim property, including a power of appointment."
§5601.4 states
(b) Limitation.-- Notwithstanding a grant of authority to do an act described in subsection (a), unless the power of attorney otherwise provides, an agent that is not an ancestor, spouse or descendant of the principal may not exercise authority under a power of attorney to create in the agent, or in an individual to whom the agent owes a legal obligation of support, an interest in the principal’s property, whether by gift, right of survivorship, beneficiary designation, disclaimer or otherwise…"
§5601.4 states
"(d) Gifts.–
(1) Unless the power of attorney otherwise provides, the power to make limited gifts or other language in a power of attorney granting general authority with respect to gifts authorizes the agent only to:
(i) Make outright to or for the benefit of a person, a gift of any of the principal’s property, including by the exercise of a presently exercisable general power of appointment held by the principal:
(A) in an amount per donee not to exceed the annual dollar limits of the Federal gift tax exclusion under section 2503(b) of the Internal Revenue Code of 1986 ( Public Law 99-514 , 26 U.S.C. § 2503(b) ), without regard to whether the Federal gift tax exclusion applies to the gift; or
(B) if the principal’s spouse agrees to consent to a split gift pursuant to section 2513 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 2513 ), in an amount per donee not to exceed twice the annual Federal gift tax exclusion limit.
(ii) Consent, pursuant to section 2513 of the Internal Revenue Code of 1986 , to the splitting of a gift made by the principal’s spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses.
(2) An agent may make a gift of the principal’s property only 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:
(i) The value and nature of the principal’s property.
(ii) The principal’s foreseeable obligations and need for maintenance.
(iii) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes.
(iv) Eligibility for a benefit, program or assistance under a statute or regulation.
(v) The principal’s personal history of making or joining in making gifts.
(3) As used in this subsection, the phrase “a gift for the benefit of a person” includes a gift to a trust, an account under Chapter 53 (relating to Pennsylvania Uniform Transfers to Minors Act) and a tuition savings account or prepaid tuition plan as defined under section 529 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 529 ).
(d.1) Disclaimers.–
(1) Unless the power of attorney otherwise provides, the grant of the power to disclaim any interest in property or a grant of general authority with disclaimers authorizes the agent to release or disclaim any interest in property on behalf of the principal in accordance with Chapter 62 (relating to disclaimers) or section 6103.1 (relating to release of powers and interests and disclaimer of powers), provided that any disclaimer under Chapter 62 shall be in accordance with the provisions of section 6202 (relating to disclaimers by fiduciaries or agents) in the case of a principal who is an incapacitated person at the time of the execution of the disclaimer.
(2) An agent may make a disclaimer 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:
(i) The value and nature of the principal’s property.
(ii) The principal’s foreseeable obligations and need for maintenance.
(iii) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes.
(iv) Eligibility for a benefit, program or assistance under a statute or regulation.
(v) The principal’s personal history of making or joining in making gifts."
Ibid. ↩︎
Ibid. ↩︎
Ibid. ↩︎
Being Powers of Attorney not excluded from the ambit of the legislation - click here to read more. ↩︎
Being s Power of Attorney not excluded from the ambit of the legislation - click here to read more. ↩︎
Being a Power of Attorney not excluded from the ambit of the legislation - click here to read more. ↩︎
That is, not Powers of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Being a restriction that only applies to a Power of Attorney for a person not excluded from the ambit of the legislation - click here to read more. ↩︎
I.e. by virtue of duress, unconscionable conduct or undue influence etc. ↩︎
Being not a Power of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Being not a Power of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Being not a Power of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎ ↩︎
The legislation in Illinois is somewhat intertwined, nonethelss separate documents are prescribed for commercial and ‘health’ purposes. ↩︎ ↩︎
Being not Powers of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Being not a Power of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Ibid. ↩︎
Ibid. ↩︎
Ibid. ↩︎
Ibid. ↩︎
Being not Powers of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Being not a Power of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎
Ibid. ↩︎
Click here to read more. ↩︎
Ibid. ↩︎
being not a *Power of Attorney excluded from the ambit of the legislation. ↩︎
Being not Powers of Attorney excluded from the ambit of the legislation - click here to read more. ↩︎