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Mother is now deceased.

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Once your Mom passed the POA is no more. So no, the POA cannot take the money. Hopefully, Mom had a will. The executor is now in charge. In married situations it may be what is mine is yours. No will then an administrator has to be named. I am assuming the POA was listed on the account. If so, money may be hers but may still need to go thru probate to determine this.
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Concerned, I am moving your post back to the front page... hopefully someone will answer who has experience with this.
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