POWER OF ATTORNEY

See also ATTORNEYS

Accountants, employing, authority, Minn. Statutes 2026 523.24

Accounting and bookkeeping

Authority, generally, Minn. Statutes 2026 523.24

Duties, generally, Minn. Statutes 2026 523.21

Petition for judicial relief, Minn. Statutes 2026 523.26

Record keeping, Minn. Statutes 2026 523.05, 523.21, 523.24

Reimbursements, Minn. Statutes 2026 523.21, 523.23

Statutory short form power of attorney, Minn. Statutes 2026 523.23

Acknowledgments of, notaries public, Minn. Statutes 2026 523.01

Actual notice of revocation, Minn. Statutes 2026 523.11

Adverse claims, authority, generally, Minn. Statutes 2026 523.24

Affidavits

Attorney-in-fact, for military members, Minn. Statutes 2026 523.16

Authorization, valid execution, Minn. Statutes 2026 523.01, 523.04

False affidavits, liability to principals, Minn. Statutes 2026 523.22

Improper execution, liability for, Minn. Statutes 2026 523.22

Nonrevocation, Minn. Statutes 2026 523.11

Proof of authority, Minn. Statutes 2026 523.16

Real property transactions, Minn. Statutes 2026 523.17

Recording of, Minn. Statutes 2026 523.05

Alter ego of principal, authority, Minn. Statutes 2026 523.24

Appointment

Spouses, real property owned separately, Minn. Statutes 2026 507.02

Workers' compensation self-insurance, surety bonds, execution, Minn. Statutes 2026 79A.15

Armed forces members

Alternative short form for, Minn. Statutes 2026 523.231

Deploying parents, Minn. Statutes 2026 518E.204, 518E.205

Attorneys, employing, authority, Minn. Statutes 2026 523.24

Attorneys-in-fact

Business corporations, Minn. Statutes 2026 302A.447, 302A.521

Income tax returns, dependent care credit, right to claim, Minn. Statutes 2026 290.067

Limited partnerships, Minn. Statutes 2026 321.0204

Authority

Common law powers, Minn. Statutes 2026 523.02

Durable powers, Minn. Statutes 2026 523.02, 523.07, 523.08

Foreign powers, Minn. Statutes 2026 523.02

Generally, Minn. Statutes 2026 523.21, 523.23

Nondurable powers, termination, Minn. Statutes 2026 523.09

Preexisting powers, Minn. Statutes 2026 523.02

Authorization, affidavits, Minn. Statutes 2026 523.01, 523.04

Bad faith, liability to principals, Minn. Statutes 2026 523.21

Banking transactions, authority, Minn. Statutes 2026 523.24

Beneficiary transactions, authority, Minn. Statutes 2026 523.24

Benefits from military service, authority, Minn. Statutes 2026 523.24

Bond, share, and commodity transactions, authority, generally, Minn. Statutes 2026 523.24

Business operating transactions, authority, generally, Minn. Statutes 2026 523.24

Certification of power of attorney, Minn. Statutes 2026 523.06

Certified copies, effect, Minn. Statutes 2026 523.06

City clerks, duties, fees, Minn. Statutes 2026 357.39

Claims, authority, generally, Minn. Statutes 2026 523.24

Commodity transactions, authority, generally, Minn. Statutes 2026 523.24

Common law powers, Minn. Statutes 2026 523.02

Conciliation courts, appearance, Minn. Statutes 2026 491A.02

Conservators of protected persons, Minn. Statutes 2026 524.5-417

Consumer credit sales, contract restrictions, Minn. Statutes 2026 325G.16

Contracts and agreements

General authority, Minn. Statutes 2026 523.24

Husband and wife, contracts between, Minn. Statutes 2026 519.06

Conveyances

Real property, exception, Minn. Statutes 2026 507.01

Recording, prerequisites, Minn. Statutes 2026 507.24

Definitions

Attorney-in-fact duties, Minn. Statutes 2026 523.21

Custodial trusts, Minn. Statutes 2026 529.01

Generally, Minn. Statutes 2026 523.03

Missing persons, Minn. Statutes 2026 523.10

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2026 521A.02

Digital assets

Applicability, Minn. Statutes 2026 521A.03, 521A.17

Disclosure

Electronic communications, Minn. Statutes 2026 521A.09

Other assets, Minn. Statutes 2026 521A.10

Procedure, Minn. Statutes 2026 521A.06

Duties, Minn. Statutes 2026 521A.15

Liability, Minn. Statutes 2026 521A.16

Terms of service agreements, Minn. Statutes 2026 521A.05

User directions, Minn. Statutes 2026 521A.04

Durable powers

Generally, Minn. Statutes 2026 523.02, 523.07

Termination of durable powers, Minn. Statutes 2026 523.08

Election documents, limitation, Minn. Statutes 2026 204C.02

Electronic estate planning nontestamentary documents, Minn. Statutes 2026 533.02

Expert witnesses, employing, authority, Minn. Statutes 2026 523.24

Expiration dates, Minn. Statutes 2026 523.075

Family maintenance

Authority, generally, Minn. Statutes 2026 523.24

Health care power of attorney, see under HEALTH CARE

Fees, city clerks, filing, Minn. Statutes 2026 357.39

Fiduciary transactions, authority, generally, Minn. Statutes 2026 523.24

Foreign powers, Minn. Statutes 2026 523.02

Forms

Affidavits, real property transactions, Minn. Statutes 2026 523.17

Statutory short form power of attorney, Minn. Statutes 2026 523.23

Fraudulent acts, liability to principals, Minn. Statutes 2026 523.22

Generally, Minn. Statutes 2026 523.01 to 523.24

Gift transactions, authority, generally, Minn. Statutes 2026 523.24

Guardians and conservators

Powers, Minn. Statutes 2026 523.12, 523.13

Predatory offender registration, Minn. Statutes 2026 243.166

Revocation of power by, Minn. Statutes 2026 523.11

Health care power of attorney, see under HEALTH CARE

Holder of the beneficiary's power of attorney, defined, Minn. Statutes 2026 529.01

Home and community-based services licensees, prohibited, Minn. Statutes 2026 245D.06

Home care providers, prohibited, Minn. Statutes 2026 144A.479

Hospice patients, licensees, prohibited, Minn. Rules 4664.0040

Husband and wife, income tax returns, Minn. Rules 8038.0100

Incapacities

Defined, Minn. Statutes 2026 523.03

Durable powers, Minn. Statutes 2026 523.02, 523.07, 523.08

Incompetence, durable powers, Minn. Statutes 2026 523.02, 523.07, 523.08

Insurance premium finance agreements, Minn. Statutes 2026 59A.11

Insurance transactions, authority, generally, Minn. Statutes 2026 523.24

Land registration, documents creating or revoking, registration, Minn. Statutes 2026 508.72, 508A.72

Lawsuits, authority, generally, Minn. Statutes 2026 523.24

Liability

Affidavits improperly executed, Minn. Statutes 2026 523.22

Digital assets, Minn. Statutes 2026 521A.16

Generally, Minn. Statutes 2026 523.21

Multiple attorneys-in-fact, Minn. Statutes 2026 523.15

Parties refusing authority granted by power of attorney, Minn. Statutes 2026 523.20

Signatures improperly executed, Minn. Statutes 2026 523.22

Successors, Minn. Statutes 2026 523.14

Third parties, Minn. Statutes 2026 523.19

Treble damages, Minn. Statutes 2026 523.22

Limited partnerships, required information, Minn. Statutes 2026 321.0111

Military service benefits, authority, generally, Minn. Statutes 2026 523.24

Minnesota State Retirement System, assignments of money, annuities, or benefits, Minn. Rules 7900.1400

Missing persons, Minn. Statutes 2026 523.10

Mortgage foreclosure sales, defects, validity of sale, Minn. Statutes 2026 582.25

Mortgage foreclosures, attorneys, Minn. Statutes 2026 580.05

Multiparty accounts, Minn. Statutes 2026 524.6-213

Multiple attorneys-in-fact

Generally, Minn. Statutes 2026 523.13

Liability, Minn. Statutes 2026 523.15

Negligence, liability to principals, Minn. Statutes 2026 523.22

Nondurable powers, termination of, Minn. Statutes 2026 523.09

Nonprofit corporations

Attorney-in-fact status, evidence, Minn. Statutes 2026 317A.455

Proxies, appointment, Minn. Statutes 2026 317A.453

Personal property transactions, tangible transactions, authority, Minn. Statutes 2026 523.24

Powers, see Authority under this topic

Predatory offender registration, Minn. Statutes 2026 243.166

Preexisting powers, Minn. Statutes 2026 523.02

Principals

Alter ego, authority of power of attorney, Minn. Statutes 2026 523.24

Binding power of attorney, Minn. Statutes 2026 523.12

Financial interests, record keeping, duties, Minn. Statutes 2026 523.24

Liability, see same under this topic

Petition for accounting, Minn. Statutes 2026 523.26

Real property transactions

Affidavits, Minn. Statutes 2026 523.17

Authority, generally, Minn. Statutes 2026 523.24

Forms, Minn. Statutes 2026 523.17

Real property owned separately by spouses, Minn. Statutes 2026 507.02

Revocation of power, Minn. Statutes 2026 523.11

Transfer on death deeds, multiple joint tenant grantors, Minn. Statutes 2026 507.071

Reciprocals or interinsurance exchanges, filing, Minn. Statutes 2026 71A.02

Records and record keeping

Authority, generally, Minn. Statutes 2026 523.24

Electronic estate planning nontestamentary documents, Minn. Statutes 2026 533.02

Requirements, generally, Minn. Statutes 2026 523.05, 523.21, 523.24

Regulated lenders, Minn. Statutes 2026 56.12

Reimbursements, expenditures made on behalf of principals, Minn. Statutes 2026 523.21, 523.23

Reports given

Bond, share, and commodity transactions, Minn. Statutes 2026 523.24

Requirements, generally, Minn. Statutes 2026 523.24

Retail sales installment contracts, motor vehicle sales, provisions invalid, Minn. Statutes 2026 53C.08

Revocation of powers, Minn. Statutes 2026 523.11

Share transactions, authority, generally, Minn. Statutes 2026 523.24

Signatures

Liability for improper execution, Minn. Statutes 2026 523.22

Nontermination, proof, Minn. Statutes 2026 523.18

Statutory short form power of attorney

Effective date, Minn. Statutes 2026 523.23

Language conferring general authority, Minn. Statutes 2026 523.24

Requirements, generally, Minn. Statutes 2026 523.02, 523.23

Successors, Minn. Statutes 2026 523.131, 523.14

Stock transactions, authority, generally, Minn. Statutes 2026 523.24

Successors

Armed forces members, Minn. Statutes 2026 523.231

Nonliability for acts of predecessors, Minn. Statutes 2026 523.14

Qualifications, Minn. Statutes 2026 523.131

Tangible personal property transactions, authority, generally, Minn. Statutes 2026 523.24

Taxes

Filing, authority, Minn. Statutes 2026 523.24

Inspection, rights, Minn. Statutes 2026 270B.03

Requirements, generally, Minn. Statutes 2026 523.24

Taxes, practice before Revenue Department, Minn. Rules 8052.0300

Taxpayers' rights advocates, Minn. Statutes 2026 270A.11

Teachers Retirement Association, annuities or benefits, Minn. Statutes 2026 354.10

Termination of powers

Durable powers, Minn. Statutes 2026 523.08

Nondurable powers, Minn. Statutes 2026 523.09

Revocation, Minn. Statutes 2026 523.11

Third parties, nonliability, Minn. Statutes 2026 523.19

Treble damages, liability to principals, Minn. Statutes 2026 523.22

Uniform Fiduciary Access to Digital Assets Act, Minn. Statutes 2026 521A.01 to 521A.19

Veterans benefits, authority, generally, Minn. Statutes 2026 523.24

Vouchers, benefits from military service, Minn. Statutes 2026 523.24