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A medical power of attorney (MPOA), also known as an advanced directive or healthcare proxy, is a legal document that allows a person to appoint someone else to make healthcare decisions on their behalf. The principal retains control over their healthcare until a physician determines they lack the capacity to make decisions. This document is relevant in situations involving incapacitation, such as a coma or mental impairment. For the MPOA to be valid, it must comply with state laws, which often require witnessing or notarization. The principal must be at least 18 years old and of sound mind to execute a valid medical power of attorney.