<a id="pl.1.3"></a><var>1.3</var>authorizing certain judicial relief; amending Minnesota Statutes 2012, sections <br/>
<a id="pl.1.4"></a><var>1.4</var>523.20; 523.23, subdivision 1, by adding a subdivision; 523.24, subdivisions 8, <br/>
<a id="pl.1.5"></a><var>1.5</var>14; proposing coding for new law in Minnesota Statutes, chapter 523.<br/>
<a id="pl.1.6"></a><var>1.6</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.0.1.0"></a><a id="pl.1.7"></a><var>1.7</var>    Section 1. Minnesota Statutes 2012, section 523.20, is amended to read:<br/>
<a id="pl.1.8"></a><var>1.8</var><b>523.20 LIABILITY OF PARTIES REFUSING AUTHORITY OF </b><br/>
<a id="pl.1.9"></a><var>1.9</var><b>ATTORNEY-IN-FACT TO ACT ON PRINCIPAL'S BEHALF.</b><br/>
<a id="pl.1.10"></a><var>1.10</var>Any party refusing to accept the authority of an attorney-in-fact to exercise a power <br/>
<a id="pl.1.11"></a><var>1.11</var>granted by a power of attorney which (1) is executed in conformity with section 
         <statute_ref>523.23</statute_ref> <br/>
<a id="pl.1.12"></a><var>1.12</var>or a form prepared under section 
         <statute_ref>523.231</statute_ref>; (2) contains a specimen signature of the <br/>
<a id="pl.1.13"></a><var>1.13</var>attorney-in-fact authorized to act; (3) for a power of attorney executed on or after January <br/>
<a id="pl.1.14"></a><var>1.14</var>1, 2014, contains an acknowledgement that the attorney-in-fact has read and understood <br/>
<a id="pl.1.15"></a><var>1.15</var>the notice to the attorney-in-fact required under section 523.23; (4) with regard to the <br/>
<a id="pl.1.16"></a><var>1.16</var>execution or delivery of any recordable instrument relating to real property, is accompanied <br/>
<a id="pl.1.17"></a><var>1.17</var>by affidavits that satisfy the provisions of section 
         <statute_ref>523.17</statute_ref>; (4) (5) with regard to any other <br/>
<a id="pl.1.18"></a><var>1.18</var>transaction, is signed by the attorney-in-fact in a manner conforming to section 
         <statute_ref>523.18</statute_ref>; <br/>
<a id="pl.1.19"></a><var>1.19</var>and (5) (6) when applicable, is accompanied by an affidavit and any other document <br/>
<a id="pl.1.20"></a><var>1.20</var>required by section 
         <statute_ref>523.16</statute_ref>, is liable to the principal and to the principal's heirs, assigns, <br/>
<a id="pl.1.21"></a><var>1.21</var>and representative of the estate of the principal in the same manner as the party would be <br/>
<a id="pl.1.22"></a><var>1.22</var>liable had the party refused to accept the authority of the principal to act on the principal's <br/>
<a id="pl.1.23"></a><var>1.23</var>own behalf unless: (1) the party has actual notice of the revocation of the power of attorney <br/>
<a id="pl.1.24"></a><var>1.24</var>prior to the exercise of the power; (2) the duration of the power of attorney specified in the <br/>
<a id="pl.2.1"></a><var>2.1</var>power of attorney itself has expired; or (3) the party has actual knowledge of the death of <br/>
<a id="pl.2.2"></a><var>2.2</var>the principal or, if the power of attorney is not a durable power of attorney, actual notice of <br/>
<a id="pl.2.3"></a><var>2.3</var>a judicial determination that the principal is legally incompetent. This provision does not <br/>
<a id="pl.2.4"></a><var>2.4</var>negate any liability which a party would have to the principal or to the attorney-in-fact <br/>
<a id="pl.2.5"></a><var>2.5</var>under any other form of power of attorney under the common law or otherwise.<br/>
<br/>
<a id="bill.0.2.0"></a><a id="pl.2.6"></a><var>2.6</var>    Sec. 2. Minnesota Statutes 2012, section 523.23, subdivision 1, is amended to read:<br/>
<a id="pl.2.7"></a><var>2.7</var>    Subdivision 1. <b>Form.</b> The following form may be used to create a power of attorney, <br/>
<a id="pl.2.8"></a><var>2.8</var>and, when used, it must be construed in accordance with sections 
         <statute_ref>523.23</statute_ref> and 
         <statute_ref>523.24</statute_ref>:<br/>

MINNESOTA STATUTES, SECTION 
         <statute_ref>523.23<br/>
</statute_ref><a id="pl.2.11"></a><var>2.11</var>IMPORTANT NOTICE: The powers granted by this document are broad and <br/>
<a id="pl.2.12"></a><var>2.12</var>sweeping. They are defined in Minnesota Statutes, section 
<statute_ref>523.24</statute_ref>. If you have any <br/>
<a id="pl.2.13"></a><var>2.13</var>questions about these powers, obtain competent advice. This power of attorney may be <br/>
<a id="pl.2.14"></a><var>2.14</var>revoked by you if you wish to do so. This power of attorney is automatically terminated <br/>
<a id="pl.2.15"></a><var>2.15</var>if it is to your spouse and proceedings are commenced for dissolution, legal separation, <br/>
<a id="pl.2.16"></a><var>2.16</var>or annulment of your marriage. This power of attorney authorizes, but does not require, <br/>
<a id="pl.2.17"></a><var>2.17</var>the attorney-in-fact to act for you.<br/>
<a id="pl.2.18"></a><var>2.18</var>Before completing and signing this form, the principal must read and initial the <br/>
<a id="pl.2.19"></a><var>2.19</var>IMPORTANT NOTICE TO PRINCIPAL that appears after the signature lines in this <br/>
<a id="pl.2.20"></a><var>2.20</var>form. Before acting on behalf of the principal, the attorney(s)-in-fact must sign this <br/>
<a id="pl.2.21"></a><var>2.21</var>form acknowledging having read and understood the IMPORTANT NOTICE TO <br/>
<a id="pl.2.22"></a><var>2.22</var>ATTORNEY(S)-IN-FACT that appears after the notice to the principal.<br/>

<table>
<col width="50px"/>
<col width="16"/>
<col width="33"/>
<col width="16"/>
<tr>
<td><a id="pl.2.24"></a><var>2.24</var><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
</tr>
<tr>
<td><a id="pl.2.25"></a><var>2.25</var><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
</tr>
<tr>
<td><a id="pl.2.26"></a><var>2.26</var><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
</tr>
</table>
<table>
<col width="50px"/>
<col width="30"/>
<col width="5"/>
<col width="30"/>
<tr>
<td><a id="pl.2.27"></a><var>2.27</var><br/>
<a id="pl.2.28"></a><var>2.28</var><br/>
</td>
<td>ATTORNEY(S)-IN-FACT<br/>
</td>
<td></td>
<td>SUCCESSOR <br/>
                  		ATTORNEY(S)-IN-FACT<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.29"></a><var>2.29</var><br/>
<a id="pl.2.30"></a><var>2.30</var><br/>
<a id="pl.2.31"></a><var>2.31</var><br/>
</td>
<td valign="top">(Name and Address)<br/>
</td>
<td></td>
<td>(Optional) To act if any named <br/>
                  		attorney-in-fact dies, resigns, or is <br/>
                  		otherwise unable to serve.<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.32"></a><var>2.32</var><br/>
</td>
<td></td>
<td></td>
<td>(Name and Address)<br/>
</td>
</tr>
<tr>
<td><a id="pl.2.33"></a><var>2.33</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td>First Successor <br/>
<span>
                     							.....
                     						</span></td>
</tr>
<tr>
<td><a id="pl.2.34"></a><var>2.34</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.2.35"></a><var>2.35</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.2.36"></a><var>2.36</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td>Second Successor <br/>
<span>
                     							.....
                     						</span></td>
</tr>
<tr>
<td><a id="pl.2.37"></a><var>2.37</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.1"></a><var>3.1</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.2"></a><var>3.2</var><br/>
<a id="pl.3.3"></a><var>3.3</var><br/>
<a id="pl.3.4"></a><var>3.4</var><br/>
<a id="pl.3.5"></a><var>3.5</var><br/>
<a id="pl.3.6"></a><var>3.6</var><br/>
</td>
<td>NOTICE: If more than one <br/>
                  		attorney-in-fact is designated to act at <br/>
the same time, make a check or "x" on <br/>
                  		the line in front of one of the following <br/>
                  		statements:<br/>
</td>
<td></td>
<td></td>
</tr>
</table>
<table>
<col width="50px"/>
<col width="20"/>
<col width="15"/>
<col width="15"/>
<col width="5"/>
<col width="10"/>
<tr>
<td><a id="pl.3.7"></a><var>3.7</var><br/>
</td>
<td>... Each attorney-in-fact<br/>
</td>
<td></td>
<td align="center" colspan="3">EXPIRATION DATE (Optional)<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.8"></a><var>3.8</var><br/>
<a id="pl.3.9"></a><var>3.9</var><br/>
</td>
<td>may independently <br/>
                  		exercise<br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td><span>
                     							.....
                     						</span>,<br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.10"></a><var>3.10</var><br/>
</td>
<td>the powers granted.<br/>
</td>
<td></td>
<td>Use Specific Month<br/>
</td>
<td>Day<br/>
</td>
<td>Year Only<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.11"></a><var>3.11</var><br/>
</td>
<td>... All attorneys-in-fact <br/>
</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.3.12"></a><var>3.12</var><br/>
</td>
<td>must jointly exercise the <br/>
</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.3.13"></a><var>3.13</var><br/>
</td>
<td>powers granted.<br/>
</td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</table><a id="pl.3.14"></a><var>3.14</var>I, (the above-named Principal) hereby appoint the above named Attorney(s)-in-Fact to act <br/>
<a id="pl.3.15"></a><var>3.15</var>as my attorney(s)-in-fact:<br/>
<a id="pl.3.16"></a><var>3.16</var>FIRST: To act for me in any way that I could act with respect to the following <br/>
<a id="pl.3.17"></a><var>3.17</var>matters, as each of them is defined in Minnesota Statutes, section 
         <statute_ref>523.24</statute_ref>:<br/>
<a id="pl.3.18"></a><var>3.18</var>(To grant to the attorney-in-fact any of the following powers, make a check or "x" on <br/>
<a id="pl.3.19"></a><var>3.19</var>the line in front of each power being granted. You may, but need not, cross out each power <br/>
<a id="pl.3.20"></a><var>3.20</var>not granted. Failure to make a check or "x" on the line in front of the power will have the <br/>
<a id="pl.3.21"></a><var>3.21</var>effect of deleting the power unless the line in front of the power of (N) is checked or x-ed.)<br/>
<table>
<col width="50px"/>
<col width="5"/>
<col width="5"/>
<col width="55"/>
<tr>
<td><a id="pl.3.22"></a><var>3.22</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(A)<br/>
</td>
<td>real property transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.23"></a><var>3.23</var><br/>
<a id="pl.3.24"></a><var>3.24</var><br/>
</td>
<td></td>
<td></td>
<td>I choose to limit this power to real property in <span>
                     							.....
                     						</span>County, <br/>
                  		Minnesota, described as follows:<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.25"></a><var>3.25</var><br/>
</td>
<td></td>
<td></td>
<td>(Use legal description. Do not use street address.)<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.26"></a><var>3.26</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.27"></a><var>3.27</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.28"></a><var>3.28</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.29"></a><var>3.29</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.3.30"></a><var>3.30</var><br/>
</td>
<td></td>
<td></td>
<td>(If more space is needed, continue on the back or on an attachment.)<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.31"></a><var>3.31</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(B)<br/>
</td>
<td>tangible personal property transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.32"></a><var>3.32</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(C)<br/>
</td>
<td>bond, share, and commodity transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.33"></a><var>3.33</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(D)<br/>
</td>
<td>banking transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.34"></a><var>3.34</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(E)<br/>
</td>
<td>business operating transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.35"></a><var>3.35</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(F)<br/>
</td>
<td>insurance transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.36"></a><var>3.36</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(G)<br/>
</td>
<td>beneficiary transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.37"></a><var>3.37</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(H)<br/>
</td>
<td>gift transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.38"></a><var>3.38</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(I)<br/>
</td>
<td>fiduciary transactions;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.39"></a><var>3.39</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(J)<br/>
</td>
<td>claims and litigation;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.40"></a><var>3.40</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(K)<br/>
</td>
<td>family maintenance;<br/>
</td>
</tr>
<tr>
<td><a id="pl.3.41"></a><var>3.41</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(L)<br/>
</td>
<td>benefits from military service;<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.1"></a><var>4.1</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td>(M)<br/>
</td>
<td>records, reports, and statements;<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.2"></a><var>4.2</var><br/>
<a id="pl.4.3"></a><var>4.3</var><br/>
<a id="pl.4.4"></a><var>4.4</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">(N)<br/>
</td>
<td>all of the powers listed in (A) through (M) above and all other matters, <br/>
other than health care decisions under a health care directive that complies <br/>
with Minnesota Statutes, chapter 145C.<br/>
</td>
</tr>
</table><a id="pl.4.5"></a><var>4.5</var>SECOND: (You must indicate below whether or not this power of attorney will be <br/>
<a id="pl.4.6"></a><var>4.6</var>effective if you become incapacitated or incompetent. Make a check or "x" on the line in <br/>
<a id="pl.4.7"></a><var>4.7</var>front of the statement that expresses your intent.)<br/>
<table>
<col width="50px"/>
<col width="5"/>
<col width="60"/>
<tr>
<td><a id="pl.4.8"></a><var>4.8</var><br/>
<a id="pl.4.9"></a><var>4.9</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">This power of attorney shall continue to be effective if I become incapacitated or <br/>
                  		incompetent.<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.10"></a><var>4.10</var><br/>
<a id="pl.4.11"></a><var>4.11</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">This power of attorney shall not be effective if I become incapacitated or <br/>
                  		incompetent.<br/>
</td>
</tr>
</table><a id="pl.4.12"></a><var>4.12</var>THIRD: (You must indicate below whether or not this power of attorney authorizes <br/>
<a id="pl.4.13"></a><var>4.13</var>the attorney-in-fact to transfer your property to the attorney-in-fact. Make a check or "x" <br/>
<a id="pl.4.14"></a><var>4.14</var>on the line in front of the statement that expresses your intent.)<br/>
<table>
<col width="50px"/>
<col width="5"/>
<col width="60"/>
<tr>
<td><a id="pl.4.15"></a><var>4.15</var><br/>
<a id="pl.4.16"></a><var>4.16</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">This power of attorney authorizes the attorney-in-fact to transfer my property <br/>
to the attorney-in-fact.<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.17"></a><var>4.17</var><br/>
<a id="pl.4.18"></a><var>4.18</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">This power of attorney does not authorize the attorney-in-fact to transfer my <br/>
property to the attorney-in-fact.<br/>
</td>
</tr>
</table><a id="pl.4.19"></a><var>4.19</var>THIRD: My attorney(s)-in-fact MAY NOT make gifts to the attorney(s)-in-fact, or <br/>
<a id="pl.4.20"></a><var>4.20</var>anyone the attorney(s)-in-fact are legally obligated to support, UNLESS I have made a <br/>
<a id="pl.4.21"></a><var>4.21</var>check or an "x" on the line in front of the second statement below and I have written in the <br/>
<a id="pl.4.22"></a><var>4.22</var>name(s) of the attorney(s)-in-fact.  The second option allows you to limit the gifting power <br/>
<a id="pl.4.23"></a><var>4.23</var>to only the attorney(s)-in-fact you name in the statement.<br/>
<a id="pl.4.24"></a><var>4.24</var>Minnesota Statutes, section 523.24, subdivision 8, clause (2), limits the annual <br/>
<a id="pl.4.25"></a><var>4.25</var>gift(s) made to my attorney(s)-in-fact, or to anyone the attorney(s)-in-fact are legally <br/>
<a id="pl.4.26"></a><var>4.26</var>obligated to support, to an amount, in the aggregate, that does not exceed the federal <br/>
<a id="pl.4.27"></a><var>4.27</var>annual gift tax exclusion amount in the year of the gift.<br/>
<table>
<col width="50px"/>
<col width="5"/>
<col width="60"/>
<tr>
<td><a id="pl.4.28"></a><var>4.28</var><br/>
<a id="pl.4.29"></a><var>4.29</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">I do not authorize any of my attorney(s)-in-fact to make gifts to themselves or to <br/>
anyone the attorney(s)-in-fact have a legal obligation to support.<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.30"></a><var>4.30</var><br/>
<a id="pl.4.31"></a><var>4.31</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">I authorize <span>
                     							.....
                     						</span> (write in name(s)), as my attorney(s)-in-fact, to make gifts to <br/>
themselves or to anyone the attorney(s)-in-fact have a legal obligation to support.<br/>
</td>
</tr>
</table><a id="pl.4.32"></a><var>4.32</var>FOURTH: (You may indicate below whether or not the attorney-in-fact is required <br/>
<a id="pl.4.33"></a><var>4.33</var>to make an accounting. Make a check or "x" on the line in front of the statement that <br/>
<a id="pl.4.34"></a><var>4.34</var>expresses your intent.)<br/>
<table>
<col width="50px"/>
<col width="5"/>
<col width="60"/>
<tr>
<td><a id="pl.4.35"></a><var>4.35</var><br/>
<a id="pl.4.36"></a><var>4.36</var><br/>
</td>
<td valign="top"><span>
                     							.....
                     						</span><br/>
</td>
<td valign="top">My attorney-in-fact need not render an accounting unless I request it or the <br/>
                  		accounting is otherwise required by Minnesota Statutes, section 
                  <statute_ref>523.21</statute_ref>.<br/>
</td>
</tr>
</table>
<table>
<col width="50px"/>
<col width="5"/>
<col width="27.5"/>
<col width="32.5"/>
<tr>
<td><a id="pl.4.37"></a><var>4.37</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td colspan="2">My attorney-in-fact must render <br/>
<span>
                     							.....
                     						</span></td>
</tr>
<tr>
<td><a id="pl.4.38"></a><var>4.38</var><br/>
</td>
<td></td>
<td></td>
<td align="left">(Monthly, Quarterly, Annual)<br/>
</td>
</tr>
<tr>
<td><a id="pl.4.39"></a><var>4.39</var><br/>
</td>
<td></td>
<td colspan="2">accountings to me or <br/>
<span>
                     							.....
                     						</span></td>
</tr>
<tr>
<td><a id="pl.5.1"></a><var>5.1</var><br/>
</td>
<td></td>
<td></td>
<td>(Name and Address)<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.2"></a><var>5.2</var><br/>
<a id="pl.5.3"></a><var>5.3</var><br/>
</td>
<td></td>
<td colspan="2">during my lifetime, and a final accounting to the personal representative of my <br/>
                  		estate, if any is appointed, after my death.<br/>
</td>
</tr>
</table><a id="pl.5.4"></a><var>5.4</var>In Witness Whereof I have hereunto signed my name this <span>
            							.....
            						</span>day of <span>
            							.....
            						</span>,<br/>
<span>
            							.....
            						</span><table>
<col width="50px"/>
<col width="32.5"/>
<col width="32.5"/>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.5"></a><var>5.5</var><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.6"></a><var>5.6</var><br/>
</td>
<td></td>
<td align="center">(Signature of Principal)<br/>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.7"></a><var>5.7</var><br/>
</td>
<td>(Acknowledgment of Principal)<br/>
</td>
<td></td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
</tr>
</table>
<table>
<col width="50px"/>
<col width="20"/>
<col width="5"/>
<col width="40"/>
<tr>
<td><a id="pl.5.8"></a><var>5.8</var><br/>
</td>
<td>STATE OF MINNESOTA<br/>
</td>
<td>)<br/>
</td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.9"></a><var>5.9</var><br/>
</td>
<td></td>
<td>) ss.<br/>
</td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.10"></a><var>5.10</var><br/>
</td>
<td>COUNTY OF<br/>
</td>
<td>)<br/>
</td>
<td></td>
</tr>
</table>
<table>
<col width="50px"/>
<col width="30"/>
<col width="5"/>
<col width="30"/>
<tr>
<td><a id="pl.5.11"></a><var>5.11</var><br/>
</td>
<td colspan="3">The foregoing instrument was acknowledged before me this ..... day of .........., ........,<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.12"></a><var>5.12</var><br/>
</td>
<td colspan="2">by <br/>
<span>
                     							.....
                     						</span></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.13"></a><var>5.13</var><br/>
</td>
<td align="center" colspan="2">(Insert Name of Principal)<br/>
</td>
<td></td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.14"></a><var>5.14</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.15"></a><var>5.15</var><br/>
<a id="pl.5.16"></a><var>5.16</var><br/>
</td>
<td></td>
<td></td>
<td align="center">(Signature of Notary Public or <br/>
                  		other Official)<br/>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.17"></a><var>5.17</var><br/>
<a id="pl.5.18"></a><var>5.18</var><br/>
</td>
<td colspan="3">Acknowledgement of notice to attorney(s)-in-fact and specimen signature of <br/>
attorney(s)-in-fact.<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.19"></a><var>5.19</var><br/>
<a id="pl.5.20"></a><var>5.20</var><br/>
<a id="pl.5.21"></a><var>5.21</var><br/>
<a id="pl.5.22"></a><var>5.22</var><br/>
</td>
<td colspan="3">By signing below, I acknowledge I have read and understand the IMPORTANT NOTICE <br/>
TO ATTORNEY(S)-IN-FACT required by Minnesota Statutes, section 523.23, and <br/>
understand and accept the scope of any limitations to the powers and duties delegated <br/>
to me by this instrument.<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.23"></a><var>5.23</var><br/>
</td>
<td></td>
<td></td>
<td>(Notarization not required)<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.24"></a><var>5.24</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.25"></a><var>5.25</var><br/>
</td>
<td></td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr>
<td><a id="pl.5.26"></a><var>5.26</var><br/>
<a id="pl.5.27"></a><var>5.27</var><br/>
</td>
<td align="center">This instrument was drafted by:<br/>
</td>
<td></td>
<td align="center">Specimen Signature of <br/>
                  		Attorney(s)-in-Fact<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.28"></a><var>5.28</var><br/>
</td>
<td></td>
<td></td>
<td align="center">(Notarization not required)<br/>
</td>
</tr>
<tr>
<td><a id="pl.5.29"></a><var>5.29</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.30"></a><var>5.30</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.31"></a><var>5.31</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
<tr>
<td><a id="pl.5.32"></a><var>5.32</var><br/>
</td>
<td><span>
                     							.....
                     						</span><br/>
</td>
<td></td>
<td><span>
                     							.....
                     						</span><br/>
</td>
</tr>
</table><a id="pl.5.33"></a><var>5.33</var>IMPORTANT NOTICE TO THE PRINCIPAL<br/>
<a id="pl.5.34"></a><var>5.34</var>READ THIS NOTICE CAREFULLY. The power of attorney form that you will be <br/>
<a id="pl.5.35"></a><var>5.35</var>signing is a legal document. It is governed by Minnesota Statutes, chapter 523. If there is <br/>
<a id="pl.5.36"></a><var>5.36</var>anything about this form that you do not understand, you should seek legal advice.<br/>
<a id="pl.5.37"></a><var>5.37</var>PURPOSE: The purpose of the power of attorney is for you, the principal, to give <br/>
<a id="pl.5.38"></a><var>5.38</var>broad and sweeping powers to your attorney(s)-in-fact, who is the person you designate to <br/>
<a id="pl.5.39"></a><var>5.39</var>handle your affairs. Any action taken by your attorney(s)-in-fact pursuant to the powers <br/>
<a id="pl.6.1"></a><var>6.1</var>you designate in this power of attorney form binds you, your heirs and assigns, and the <br/>
<a id="pl.6.2"></a><var>6.2</var>representative of your estate in the same manner as though you took the action yourself.<br/>
<a id="pl.6.3"></a><var>6.3</var>POWERS GIVEN: You will be granting the attorney(s)-in-fact power to enter into <br/>
<a id="pl.6.4"></a><var>6.4</var>transactions relating to any of your real or personal property, even without your consent or <br/>
<a id="pl.6.5"></a><var>6.5</var>any advance notice to you. The powers granted to the attorney(s)-in-fact are broad and <br/>
<a id="pl.6.6"></a><var>6.6</var>not supervised. THIS POWER OF ATTORNEY DOES NOT GRANT ANY POWERS <br/>
<a id="pl.6.7"></a><var>6.7</var>TO MAKE HEALTH CARE DECISIONS FOR YOU. TO GIVE SOMEONE THOSE <br/>
<a id="pl.6.8"></a><var>6.8</var>POWERS, YOU MUST USE A HEALTH CARE DIRECTIVE THAT COMPLIES WITH <br/>
<a id="pl.6.9"></a><var>6.9</var>MINNESOTA STATUTES, CHAPTER 145C.<br/>
<a id="pl.6.10"></a><var>6.10</var>DUTIES OF YOUR ATTORNEY(S)-IN-FACT: Your attorney(s)-in-fact must keep <br/>
<a id="pl.6.11"></a><var>6.11</var>complete records of all transactions entered into on your behalf. You may request that your <br/>
<a id="pl.6.12"></a><var>6.12</var>attorney(s)-in-fact provide you or someone else that you designate a periodic accounting, <br/>
<a id="pl.6.13"></a><var>6.13</var>which is a written statement that gives reasonable notice of all transactions entered into on <br/>
<a id="pl.6.14"></a><var>6.14</var>your behalf. Your attorney(s)-in-fact must also render an accounting if the attorney-in-fact <br/>
<a id="pl.6.15"></a><var>6.15</var>reimburses himself or herself for any expenditure they made on behalf of you.<br/>
<a id="pl.6.16"></a><var>6.16</var>An attorney-in-fact is personally liable to any person, including you, who is injured <br/>
<a id="pl.6.17"></a><var>6.17</var>by an action taken by an attorney-in-fact in bad faith under the power of attorney or by an <br/>
<a id="pl.6.18"></a><var>6.18</var>attorney-in-fact's failure to account when the attorney-in-fact has a duty to account under <br/>
<a id="pl.6.19"></a><var>6.19</var>this section. The attorney(s)-in-fact must act with your interests utmost in mind.<br/>
<a id="pl.6.20"></a><var>6.20</var>TERMINATION: If you choose, your attorney(s)-in-fact may exercise these powers <br/>
<a id="pl.6.21"></a><var>6.21</var>throughout your lifetime, both before and after you become incapacitated. However, a <br/>
<a id="pl.6.22"></a><var>6.22</var>court can take away the powers of your attorney(s)-in-fact because of improper acts. <br/>
<a id="pl.6.23"></a><var>6.23</var>You may also revoke this power of attorney if you wish. This power of attorney is <br/>
<a id="pl.6.24"></a><var>6.24</var>automatically terminated if the power is granted to your spouse and proceedings are <br/>
<a id="pl.6.25"></a><var>6.25</var>commenced for dissolution, legal separation, or annulment of your marriage.<br/>
<a id="pl.6.26"></a><var>6.26</var>This power of attorney authorizes, but does not require, the attorney(s)-in-fact to <br/>
<a id="pl.6.27"></a><var>6.27</var>act for you. You are not required to sign this power of attorney, but it will not take effect <br/>
<a id="pl.6.28"></a><var>6.28</var>without your signature. You should not sign this power of attorney if you do not understand <br/>
<a id="pl.6.29"></a><var>6.29</var>everything in it, and what your attorney(s)-in-fact will be able to do if you do sign it.<br/>
<a id="pl.6.30"></a><var>6.30</var>Please place your initials on the following line indicating you have read this <br/>
<a id="pl.6.31"></a><var>6.31</var>IMPORTANT NOTICE TO THE PRINCIPAL: .......<br/>
<table>
<col width="50px"/>
<col width="21.5"/>
<col width="2.5"/>
<col width="12"/>
<col width="2.5"/>
<col width="12"/>
<col width="2.5"/>
<col width="12"/>
<tr>
<td><a id="pl.6.32"></a><var>6.32</var><br/>
</td>
<td colspan="7">IMPORTANT NOTICE TO THE ATTORNEY(S)-IN-FACT<br/>
</td>
</tr>
</table><a id="pl.6.33"></a><var>6.33</var>You have been nominated by the principal to act as an attorney-in-fact. You are <br/>
<a id="pl.6.34"></a><var>6.34</var>under no duty to exercise the authority granted by the power of attorney. However, when <br/>
<a id="pl.6.35"></a><var>6.35</var>you do exercise any power conferred by the power of attorney, you must:<br/>
<a id="pl.6.36"></a><var>6.36</var>(1) act with the interests of the principal utmost in mind;<br/>
<a id="pl.7.1"></a><var>7.1</var>(2) exercise the power in the same manner as an ordinarily prudent person of <br/>
<a id="pl.7.2"></a><var>7.2</var>discretion and intelligence would exercise in the management of the person's own affairs;<br/>
<a id="pl.7.3"></a><var>7.3</var>(3) render accountings as directed by the principal or whenever you reimburse <br/>
<a id="pl.7.4"></a><var>7.4</var>yourself for expenditures made on behalf of the principal;<br/>
<a id="pl.7.5"></a><var>7.5</var>(4) act in good faith for the best interest of the principal, using due care, competence, <br/>
<a id="pl.7.6"></a><var>7.6</var>and diligence;<br/>
<a id="pl.7.7"></a><var>7.7</var>(5) cease acting on behalf of the principal if you learn of any event that terminates <br/>
<a id="pl.7.8"></a><var>7.8</var>this power of attorney or terminates your authority under this power of attorney, such <br/>
<a id="pl.7.9"></a><var>7.9</var>as revocation by the principal of the power of attorney, the death of the principal, or <br/>
<a id="pl.7.10"></a><var>7.10</var>the commencement of proceedings for dissolution, separation, or annulment of your <br/>
<a id="pl.7.11"></a><var>7.11</var>marriage to the principal;<br/>
<a id="pl.7.12"></a><var>7.12</var>(6) disclose your identity as an attorney-in-fact whenever you act for the principal <br/>
<a id="pl.7.13"></a><var>7.13</var>by signing in substantially the following manner:<br/>
<a id="pl.7.14"></a><var>7.14</var>Signature by a person as "attorney-in-fact for (name of the principal)" or "(name of <br/>
<a id="pl.7.15"></a><var>7.15</var>the principal) by (name of the attorney-in-fact) the principal's attorney-in-fact"; and<br/>
<a id="pl.7.16"></a><var>7.16</var>(7) acknowledge you have read and understood this IMPORTANT NOTICE TO <br/>
<a id="pl.7.17"></a><var>7.17</var>THE ATTORNEY(S)-IN-FACT by signing the power of attorney form.<br/>
<a id="pl.7.18"></a><var>7.18</var>You are personally liable to any person, including the principal, who is injured by <br/>
<a id="pl.7.19"></a><var>7.19</var>an action taken by you in bad faith under the power of attorney or by your failure to <br/>
<a id="pl.7.20"></a><var>7.20</var>account when the duty to account has arisen.<br/>
<a id="pl.7.21"></a><var>7.21</var>The meaning of the powers granted to you is contained in Minnesota Statutes, <br/>
<a id="pl.7.22"></a><var>7.22</var>chapter 523. If there is anything about this document or your duties that you do not <br/>
<a id="pl.7.23"></a><var>7.23</var>understand, you should seek legal advice.<br/>
<br/>
<a id="bill.0.3.0"></a><a id="pl.7.24"></a><var>7.24</var>    Sec. 3. Minnesota Statutes 2012, section 523.23, is amended by adding a subdivision <br/>
<a id="pl.7.25"></a><var>7.25</var>to read:<br/>
<a id="pl.7.26"></a><var>7.26</var>    Subd. 6. <b>Effective date of amendments.</b> The amendments to the form under <br/>
<a id="pl.7.27"></a><var>7.27</var>subdivision 1 and to section 523.24, subdivision 8, that are contained in this act are effective <br/>
<a id="pl.7.28"></a><var>7.28</var>January 1, 2014, and apply to powers of attorney executed on or after that date. These <br/>
<a id="pl.7.29"></a><var>7.29</var>amendments do not invalidate or impair a power of attorney executed before that date.<br/>
<br/>
<a id="bill.0.4.0"></a><a id="pl.7.30"></a><var>7.30</var>    Sec. 4. Minnesota Statutes 2012, section 523.24, subdivision 8, is amended to read:<br/>
<a id="pl.7.31"></a><var>7.31</var>    Subd. 8. <b>Gift transactions.</b> In the statutory short form power of attorney, the <br/>
<a id="pl.7.32"></a><var>7.32</var>language conferring general authority with respect to gift transactions, means that the <br/>
<a id="pl.7.33"></a><var>7.33</var>principal authorizes the attorney-in-fact:<br/>
<a id="pl.8.1"></a><var>8.1</var>(1) to make gifts to organizations, whether charitable or otherwise, to which the <br/>
<a id="pl.8.2"></a><var>8.2</var>principal has made gifts, and to satisfy pledges made to organizations by the principal;<br/>
<a id="pl.8.3"></a><var>8.3</var>(2) to make gifts on behalf of the principal to the principal's spouse, children, and <br/>
<a id="pl.8.4"></a><var>8.4</var>other descendants or the spouse of any child or other descendant, and, if authorized by <br/>
<a id="pl.8.5"></a><var>8.5</var>the principal in part Third, to the attorney-in-fact, either outright or in trust, for purposes <br/>
<a id="pl.8.6"></a><var>8.6</var>which the attorney-in-fact deems to be in the best interest of the principal, specifically <br/>
<a id="pl.8.7"></a><var>8.7</var>including minimization of income, estate, inheritance, or gift taxes, provided that, <br/>
<a id="pl.8.8"></a><var>8.8</var>notwithstanding that the principal in part Third may have authorized the attorney-in-fact <br/>
<a id="pl.8.9"></a><var>8.9</var>to transfer the principal's property to the attorney-in-fact, no attorney-in-fact nor anyone <br/>
<a id="pl.8.10"></a><var>8.10</var>the attorney-in-fact has a legal obligation to support may be the recipient of any gifts in <br/>
<a id="pl.8.11"></a><var>8.11</var>any one calendar year which, in the aggregate, exceed $10,000 in value to each recipient<br/>
<a id="pl.8.12"></a><var>8.12</var> the federal annual gift tax exclusion amount in the year of the gift;<br/>
<a id="pl.8.13"></a><var>8.13</var>(3) to prepare, execute, consent to on behalf of the principal, and file any return, <br/>
<a id="pl.8.14"></a><var>8.14</var>report, declaration, or other document required by the laws of the United States, any state <br/>
<a id="pl.8.15"></a><var>8.15</var>or subdivision of a state, or any foreign government, which the attorney-in-fact deems to be <br/>
<a id="pl.8.16"></a><var>8.16</var>desirable or necessary with respect to any gift made under the authority of this subdivision;<br/>
<a id="pl.8.17"></a><var>8.17</var>(4) to execute, acknowledge, seal, and deliver any deed, assignment, agreement, <br/>
<a id="pl.8.18"></a><var>8.18</var>authorization, check, or other instrument which the attorney-in-fact deems useful for the <br/>
<a id="pl.8.19"></a><var>8.19</var>accomplishment of any of the purposes enumerated in this subdivision;<br/>
<a id="pl.8.20"></a><var>8.20</var>(5) to prosecute, defend, submit to arbitration, settle, and propose or accept a <br/>
<a id="pl.8.21"></a><var>8.21</var>compromise with respect to any claim existing in favor of or against the principal based <br/>
<a id="pl.8.22"></a><var>8.22</var>on or involving any gift transaction or to intervene in any related action or proceeding;<br/>
<a id="pl.8.23"></a><var>8.23</var>(6) to hire, discharge, and compensate any attorney, accountant, expert witness, or <br/>
<a id="pl.8.24"></a><var>8.24</var>other assistant when the attorney-in-fact deems that action to be desirable for the proper <br/>
<a id="pl.8.25"></a><var>8.25</var>execution by the attorney-in-fact of any of the powers described in this subdivision, and <br/>
<a id="pl.8.26"></a><var>8.26</var>for the keeping of needed records; and<br/>
<a id="pl.8.27"></a><var>8.27</var>(7) in general, and in addition to but not in contravention of all the specific acts <br/>
<a id="pl.8.28"></a><var>8.28</var>listed in this subdivision, to do any other acts which the attorney-in-fact deems desirable <br/>
<a id="pl.8.29"></a><var>8.29</var>or necessary to complete any gift on behalf of the principal.<br/>
<a id="pl.8.30"></a><var>8.30</var>All powers described in this subdivision are exercisable equally with respect to a gift <br/>
<a id="pl.8.31"></a><var>8.31</var>of any property in which the principal is interested at the giving of the power of attorney <br/>
<a id="pl.8.32"></a><var>8.32</var>or becomes interested after that time, and whether located in the state of Minnesota or <br/>
<a id="pl.8.33"></a><var>8.33</var>elsewhere.<br/>
<br/>
<a id="bill.0.5.0"></a><a id="pl.8.34"></a><var>8.34</var>    Sec. 5. Minnesota Statutes 2012, section 523.24, subdivision 14, is amended to read:<br/>
<a id="pl.9.1"></a><var>9.1</var>    Subd. 14. <b>All other matters.</b> In a statutory short form power of attorney, the <br/>
<a id="pl.9.2"></a><var>9.2</var>language conferring general authority with respect to all other matters, means that the <br/>
<a id="pl.9.3"></a><var>9.3</var>principal authorizes the attorney-in-fact to act as an alter ego of the principal with respect <br/>
<a id="pl.9.4"></a><var>9.4</var>to any and all possible matters and affairs affecting property owned by affecting the affairs <br/>
<a id="pl.9.5"></a><var>9.5</var>of the principal which are not enumerated in subdivisions 1 to 13, and which the principal <br/>
<a id="pl.9.6"></a><var>9.6</var>can do through an agent. The language conferring general authority does not include any <br/>
<a id="pl.9.7"></a><var>9.7</var>powers to make health care decisions for the principal.<br/>
<br/>
<a id="bill.0.6.0"></a><a id="pl.9.8"></a><var>9.8</var>    Sec. 6. <b>[523.26] JUDICIAL RELIEF.</b><br/>
<a id="pl.9.9"></a><var>9.9</var>(a) The principal or any interested person, as defined in section 524.5-102, <br/>
<a id="pl.9.10"></a><var>9.10</var>subdivision 7, may petition the court for a protective order directing an attorney-in-fact to <br/>
<a id="pl.9.11"></a><var>9.11</var>provide an accounting, on a schedule directed by a court, or for any other relief as provided <br/>
<a id="pl.9.12"></a><var>9.12</var>in sections 524.5-401 to 524.5-502. The principal or a person named by the principal in <br/>
<a id="pl.9.13"></a><var>9.13</var>the power of attorney to receive accountings is entitled to recover reasonable attorney fees <br/>
<a id="pl.9.14"></a><var>9.14</var>and costs if the court finds that the attorney-in-fact failed to render an accounting to the <br/>
<a id="pl.9.15"></a><var>9.15</var>principal or any person named by the principal in the power of attorney form to receive <br/>
<a id="pl.9.16"></a><var>9.16</var>accountings after the duty to render an accounting arose.<br/>
<a id="pl.9.17"></a><var>9.17</var>(b) This section is effective August 1, 2013, and applies to powers of attorney <br/>
<a id="pl.9.18"></a><var>9.18</var>executed before, on, or after that date.<br/>