A written instrument which authorizes one person to act as another’s agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
Federal Law
A legal authorization, in writing, from a USPPI or FPPI stating that an agent has authority to act as the principal party’s true and lawful agent for purposes of preparing and filing the EEI in accordance with the laws and regulations of the United States 41 CFR 101-26.101 means any written documents by which a principal authorizes an agent to–

(1) Receive, in the agent’s name, any payments due the principal 42 CFR 424.71

State Law
Arizona
means a record that grants an agent authority to act in the place of a principal Arizona Laws 14-13102
California
means a record that grants an agent authority to act in the place of the principal California Government Code 21385
Florida
means a record that grants an agent authority to act in the place of a principal pursuant to chapter 709 Florida Statutes 732.105 means a writing that grants authority to an agent to act in the place of the principal, whether or not the term is used in that writing Florida Statutes 709.2102
Hawaii
means the designation of an agent to make mental health care decisions for the principal granting the power Hawaii Revised Statutes 431:10-207
Idaho
means a record that grants an agent authority to act in the place of a principal Idaho Code 15-14-102
Indiana
means a record that grants an attorney in fact authority to act in the place of a principal Indiana Code 32-39-1-20
Iowa
means a durable power of attorney for health care as defined in section 144B Iowa Code 231E.3 means the same as defined in section 633B Iowa Code 638.2
Michigan
means a record that grants an agent authority to act in the place of a principal Michigan Laws 700.1002
Minnesota
means a validly executed power of attorney Minnesota Statutes 345.515
Montana
means a record that grants an agent authority to act in the place of a principal Montana Code 72-31-402 means a writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term power of attorney is used Montana Code 72-31-302
New York
means a written document, other than a document referred to in section 5-1501C of this title, by which a principal with capacity designates an agent to act on his or her behalf N.Y. General Obligations Law 5-1501
Ohio
means a writing or other record that grants authority to an agent to act in the place of the principal Ohio Code 2137.01
South Dakota
any record that grants an agent authority to act in the place of a principal South Dakota Codified Laws 55-19-1
Utah
means a record that grants an agent authority to act in the place of a principal Utah Code 53-3-211
Vermont
means a record that grants an agent authority to act in the place of a principal
Virginia
means a record that grants an agent authority to act in the place of a principal Virginia Code 64.2-116