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Powers of attorney (POA) can be helpful to older people and others who want to choose a trusted person to act on their behalf when they cannot. You can plan ahead by creating a POA to appoint a substitute decision-maker, also called an agent.
With a non-durable POA, your agent's authority ends as soon as you become incapacitated. If you have a durable POA, your agent can continue to make decisions for you even after you become unable to make them yourself.
Durable Power of Attorney (DPOA)
A medical or health care power of attorney is a type of advance directive in which you name a person to make decisions for you when you are unable to do so. In some states this directive may also be called a durable power of attorney for health care or a health care proxy.
DPOA vs POA A standard POA automatically becomes invalid if the person who made it (the principal) becomes mentally incapacitated. On the other hand, a Durable Power of Attorney remains in effect even if the principal becomes mentally incapacitated.
When you give someone durable power of attorney (DPOA), they maintain their role even in the event of your incapacitation. Durable power of attorney is an important tool in estate planning. If you're unable to make end-of-life decisions, the individual you choose can make decisions on your behalf.
You may use Form 548 Power of Attorney to appoint one or more individuals to represent you in tax matters before the Comptroller of Maryland. You may use Form 548 for any matters a?ecting any tax or fee administered by the Comptroller of Maryland, and the power granted is limited to these tax matters.
In the case of a durable power of attorney, the agent is generally authorized to act once you sign the document and can continue to act when and if you become incapacitated. The term "durable" refers to the document surviving the your incapacity.