The population is aging, as are our clients.1 Planning for the infirmities and challenges that often accompany the aging process involves increased attention to the power of attorney (POA). Practitioners too often view a POA as a “throw in” document provided along with a will or revocable trust. In reality, a POA can, and should, be a planning tool that practitioners address in detail. Merely planning and drafting the POA document won’t suffice. For clients to
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