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A durable power of attorney involves two parties, a principal and an agent, where the principal selects the agent to handle financial matters on their behalf. The agent is usually a spouse or a trusted person, and can be chosen based on recommendation from attorneys. The principal can have more than one agent, allowing them to make decisions together. The key difference between durable and general power of attorney is that the former remains effective even if the principal becomes incapacitated, unlike the latter which expires in such cases.
