A power of attorney is a legal document in which one person, called a "principal," appoints another person, called an "agent" or "attorney-in-fact," to act on behalf of the principal. Actions taken by the agent under a power of attorney are viewed by the law as if they were performed by the principal. A principal who is not disabled or incapacitated can revoke a power of attorney at any time.

Powers of attorney can be an important adjunct in an estate-planning program. A power of attorney can permit an agent to handle the principal's affairs and arrange for the principal's care if the principal becomes unable to take care of himself or herself. Powers of attorney templates