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 POA can be limited to specific tasks or be broad in scope, depending on the principal's wishes. The principal can revoke or change the POA at any time, as long as they are mentally competent. There are different types of POAs, 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.