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In this tutorial, estate planning attorney Paul Rabelais discusses the concept of power of attorney (POA), a commonly misunderstood legal document. He outlines ten critical points related to creating or being appointed as a POA. Rabelais explains that a power of attorney is a legal instrument that grants someone else the authority to act on your behalf. He emphasizes the importance of understanding relevant definitions, as they are foundational to utilizing a POA effectively. The discussion aims to clarify essential aspects of POA for those managing their legal affairs.