A General Power of Attorney is a comprehensive legal instrument that grants an agent (attorney-in-fact) broad authority to act on behalf of the principal across virtually all financial, legal, and business matters. Unlike a limited or special POA that restricts authority to specific transactions, a general POA confers wide-ranging powers that typically encompass banking, investments, real estate, tax filing, contract execution, litigation, and government benefits management.

The legal framework governing powers of attorney is established by the Uniform Power of Attorney Act (UPOAA), which has been adopted in whole or in part by the majority of US states. Under UPOAA Section 201, a general grant of authority references all subjects enumerated in Sections 204 through 217, covering real property, tangible personal property, stocks and bonds, banking, business operations, insurance, estates, and more. The Restatement (Third) of Agency further defines the agent's obligations, including fiduciary duties of loyalty, care, and obedience.

A critical distinction exists between durable and non-durable general POAs. A standard general POA terminates automatically upon the principal's incapacity, while a durable general POA includes specific statutory language under UPOAA Section 104 that allows the agent's authority to continue through the principal's subsequent disability or incapacity. Without an express durability clause, the instrument becomes void precisely when it may be needed most, leaving families to pursue court-supervised guardianship or conservatorship.

Estate planning is the primary context for general POAs. Attorneys routinely recommend executing a durable general POA alongside wills, trusts, and healthcare directives as part of a comprehensive estate plan. Aging individuals benefit from having an agent ready to manage finances if cognitive decline or physical limitations arise gradually or suddenly.

Business owners who travel frequently or manage operations across multiple states use general POAs to authorize partners, officers, or trusted advisors to conduct business transactions, sign contracts, and manage corporate accounts during absences. Real estate investors holding properties in multiple jurisdictions often grant general POAs to property managers or attorneys to handle closings, lease negotiations, and tenant disputes.

Military service members deploying overseas routinely execute general POAs through Judge Advocate General (JAG) offices to ensure spouses or family members can manage all financial and legal affairs during deployment. Individuals facing extended medical treatment or hospitalization need someone authorized to handle bills, insurance claims, and financial obligations. Expatriates living abroad require domestic agents to manage US-based assets, file federal and state tax returns, and interact with government agencies on their behalf.

The enumeration of powers should comprehensively list each category of authority granted under UPOAA Sections 204-217: real property transactions, tangible personal property, stocks and bonds, banking, business operating transactions, insurance, estates and trusts, claims and litigation, personal and family maintenance, government benefits, retirement plans, and tax matters. Courts construe POAs strictly, so powers not expressly granted may be deemed withheld.

The durability clause must contain the exact statutory language required by the principal's state of domicile to survive incapacity. The effective date provision specifies whether the POA takes effect immediately upon execution or springs into effect upon a certified triggering event.

Fiduciary duty acknowledgment should confirm the agent's obligations of loyalty, care, confidentiality, and accounting. The agent must keep the principal's assets separate from their own, maintain detailed transaction records, and avoid self-dealing or conflicts of interest. Compensation terms for the agent, if any, should be stated.

Successor agent designations ensure continuity if the primary agent cannot serve. Revocation provisions describe how the principal can terminate the POA. Notarization is required in virtually all jurisdictions, and many states mandate witnesses. If real property authority is included, recording the POA with the county recorder provides constructive notice. A governing law clause and a self-proving affidavit complete the essential elements.