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Declaration for
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Basics of Estate Planning
Living Will and
Durable Power of Attorney
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Registration of Living Will and
Durable Power of Attorney for Health Care

General Power of Attorney

Estate Tax Considerations





Estate Planning Definitions


Basics of Estate Planning

General Power of Attorney

A General Power of Attorney is generally executed during the estate planning process. The General Power of Attorney should be “durable” so that the authorization and powers extend beyond the incapacity or incompetence of its maker. The Power of Attorney designates an agent, who is an individual or person identified to make decisions and act on behalf of the maker (known as the “principal”). Generally, the Power of Attorney is broad in scope and authorizes any action the principal could take personally.

Effective July 1, 2008, the Idaho legislature adopted the Uniform Power of Attorney Act. The provisions of this new law will govern all powers of attorney executed after July 1, 2008. Under the new law, all powers of attorney that substantially follow the statutory form will be valid. The statutory form contains defined provisions to interpret the powers and duties of the named agent. In executing the statutory power of attorney, the principal will select the powers that will be granted to the agent. Once selected, the statutory definitions and guidelines will refine and set forth the power and duties of the agent in detail. The maker is also able to add additional powers, restrict or modify the powers, or incorporate conditions for exercise. Powers of attorney executed prior to July 1, 2008, will remain valid. However, to avoid difficulty in utilizing the power of attorney in the future, any power of attorney executed prior to July 1, 2008, should be updated to the new statutory form.

  Updated 01/07/13

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Basics of Estate Planning - common documents, techniques or considerations reviewed in the estate planning process by Sandra L. Clapp & Associates, P.A.

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Note: This document is provided for informational purposes only. While every effort has been made to ensure its accuracy, it should not be relied upon as legal advice in individual situations. Please consult your legal advisor for personalized information.

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