a friend is a power of a attorney for a deceased woman but this gentleman has a power of attorney now himself. Can he still be power of attorney for the deceased womans accounts. ALso he seems to be borrowing from this account

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BB dealt with the main point concerning power of attorney succinctly.

But my eye is caught by your closing with 'he seems to be borrowing from [the deceased woman's] account...'' preceded by your remark that "...this gentleman has a power of attorney now himself."

Given that your supposition (an erroneous supposition, but never mind) seems to be that a person with power of attorney cannot be in control of his own affairs, a) how would the gentleman be withdrawing money and/or b) who is managing his money for him and c) how have the withdrawals come to light?

The reason I ask these questions is that if your friend is drawing money from the account of a deceased person using an expired POA, he and/or whoever is acting on his behalf could be in very hot legal water. Are you able to find out anything further about what is going on?
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Kerry, everyone should have their own Power of Attorney. You can choose anyone to be your POA,. Therefore, you can be a Power of Attorney for someone else, or for everyone in your family.... as Barb mentioned above, that person or persons needs to be alive.

Upon death, the Executor of the Will takes over. If there is no Will, then the Probate Court handles this matter.
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Power of Attorney ends at death. He cannot be POA for a dead person.
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