A Power of Attorney (POA) is a legal document that allows one person, known as the principal, to authorize another person, called the agent or attorney-in-fact, to make decisions on their behalf. This can include managing financial matters, making healthcare decisions, or handling legal affairs. The principal can specify the extent of the agent's authority and can revoke the POA at any time. There are different types of POA, such as a Durable Power of Attorney, which remains effective even if the principal becomes incapacitated, and a Springing Power of Attorney, which only takes effect under certain conditions. It is important for individuals to choose a trustworthy agent, as they will have significant control over the principal's affairs.