A Practice Note discussing financial powers of attorney. This Note focuses on the laws set out in the Uniform Power of Attorney Act and identifies notable state exceptions. This Note discusses the most common elements of powers of attorney, explains how powers of attorney fit into an estate plan, and discusses key considerations in drafting and using a power of attorney. Topics addressed include requirements for a valid power of attorney, choosing an agent, powers authorized in a power of attorney, and modification, revocation, and termination of a power of attorney. This Note links to a power of attorney Standard Document.