reglab/housing_qa huggingface dataset:
18-C ME Rev Stat § 5-916 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-916. Judicial relief

 §5-916. Judicial relief 1.  Petition.  The following persons may petition the Probate Court or the Superior Court for the county in which either the principal or the agent resides to construe a power of attorney or review the agent's conduct and grant appropriate relief:   A. The principal or the agent;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. A guardian, conservator or other fiduciary acting for the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. A person authorized to make health care decisions for the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. The principal's spouse, registered domestic partner, parent or descendant;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. An individual who would qualify as a presumptive heir of the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]F. A person named as a beneficiary to receive any property, benefit or contractual right on the principal's death or as a beneficiary of a trust created by or for the principal that has a financial interest in the principal's estate;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]G. A governmental agency having regulatory authority to protect the welfare of the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]H. The principal's caregiver or another person that demonstrates sufficient interest in the principal's welfare; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]I. A person asked to accept the power of attorney.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Motion by principal to dismiss; lack of capacity.  Upon motion by the principal, the court shall dismiss a petition filed under this section, unless the court finds that the principal lacks capacity to revoke the agent's authority or the power of attorney.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-917 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-917. Agent's liability

 §5-917. Agent's liability An agent that violates this Part is liable to the principal or the principal's successors in interest for the amount required to:   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]1.  Restore property.  Restore the value of the principal's property to what it would have been had the violation not occurred; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Reimburse fees and costs.  Reimburse the principal or the principal's successors in interest for the attorney's fees and costs paid on the agent's behalf.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-918 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-918. Agent's resignation; notice

 §5-918. Agent's resignation; notice Unless the power of attorney provides a different method for an agent's resignation, an agent may resign by giving notice to the principal and, if the principal is incapacitated:   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]1.  Conservator, guardian, coagent, successor agent.  To the conservator or guardian, if one has been appointed for the principal, and a coagent or successor agent; or   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Caregiver, interested person, governmental agency.  If there is no person described in subsection 1, to:   A. The principal's caregiver;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. Another person reasonably believed by the agent to have sufficient interest in the principal's welfare; or   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. A governmental agency having authority to protect the welfare of the principal.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-921 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-921. Principles of law and equity

 §5-921. Principles of law and equity Unless displaced by a provision of this Part, the principles of law and equity supplement this Part.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-922 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-922. Laws applicable to financial institutions and entities

 §5-922. Laws applicable to financial institutions and entities This Part does not supersede any other law applicable to financial institutions or other entities, and the other law controls if inconsistent with this Part.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-923 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 1: GENERAL PROVISIONS AND DEFINITIONS|18-C §5-923. Remedies under other law

 §5-923. Remedies under other law The remedies under this Part are not exclusive and do not abrogate any right or remedy under the law of this State other than this Part.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-932 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-932. Incorporation of authority

 §5-932. Incorporation of authority 1.  Reference to subject.  An agent has authority described in this subpart if the power of attorney refers to general authority with respect to the descriptive term for the subjects stated in sections 5-934 to 5-947 or cites the section in which the authority is described.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Reference to section number.  A reference in a power of attorney to general authority with respect to the descriptive term for a subject in sections 5-934 to 5-947 or a citation to a section of sections 5-934 to 5-947 incorporates the entire section as if it were set out in full in the power of attorney.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 3.  Modify incorporated authority.  A principal may modify authority incorporated by reference.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-936 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-936. Stocks and bonds

 §5-936. Stocks and bonds Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to stocks and bonds authorizes the agent to:   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]1.  Buy, sell and exchange.  Buy, sell and exchange stocks and bonds;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Stocks and bonds account.  Establish, continue, modify or terminate an account with respect to stocks and bonds;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 3.  Security.  Pledge stocks and bonds as security to borrow, pay, renew or extend the time of payment of a debt of the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 4.  Evidences of ownership.  Receive certificates and other evidences of ownership with respect to stocks and bonds; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 5.  Voting rights.  Exercise voting rights with respect to stocks and bonds in person or by proxy, enter into voting trusts and consent to limitations on the right to vote.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-937 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-937. Commodities and options

 §5-937. Commodities and options Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to commodities and options authorizes the agent to:   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]1.  Commodity futures, stock options.  Buy, sell, exchange, assign, settle and exercise commodity futures contracts and call or put options on stocks or stock indexes traded on a regulated option exchange; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Option accounts.  Establish, continue, modify and terminate option accounts.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-941 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-941. Estate, trust and other beneficial interest

 §5-941. Estate, trust and other beneficial interest 1.  Definition.  As used in this section, "estate, trust and other beneficial interest" means a trust, probate estate, guardianship, conservatorship, escrow or custodianship or a fund from which the principal is, may become or claims to be entitled to a share or payment.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  General authority.  Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to an estate, trust and other beneficial interest authorizes the agent to:   A. Accept, receive, receipt for, sell, assign, pledge or exchange a share in or payment from the fund;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. Demand or obtain money or another thing of value to which the principal is, may become or claims to be entitled by reason of the fund, by litigation or otherwise;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. Exercise for the benefit of the principal a presently exercisable general power of appointment held by the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. Initiate, participate in, submit to alternative dispute resolution, settle, oppose or propose or accept a compromise with respect to litigation to ascertain the meaning, validity or effect of a deed, will, declaration of trust or other instrument or transaction affecting the interest of the principal;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. Initiate, participate in, submit to alternative dispute resolution, settle, oppose or propose or accept a compromise with respect to litigation to remove, substitute or surcharge a fiduciary;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]F. Conserve, invest, disburse or use anything received for an authorized purpose; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]G. Transfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities and other property to the trustee of a revocable trust created by the principal as settlor.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-944 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-944. Benefits from governmental programs or civil or military service

 §5-944. Benefits from governmental programs or civil or military service 1.  Definition.  As used in this section, "benefits from governmental programs or civil or military service" means any benefit, program or assistance provided under a statute, rule or regulation including Social Security, Medicare and Medicaid.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  General authority.  Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to benefits from governmental programs or civil or military service authorizes the agent to:   A. Execute vouchers in the name of the principal for allowances and reimbursements payable by the United States or a foreign government or by a state or subdivision of a state to the principal, including allowances and reimbursements for transportation of the individuals described in section 5‑943, subsection 1, paragraph A and for shipment of their household effects;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. Take possession and order the removal and shipment of property of the principal from a post, warehouse, depot, dock or other place of storage or safekeeping, either governmental or private, and execute and deliver a release, voucher, receipt, bill of lading, shipping ticket, certificate or other instrument for that purpose;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. Enroll in, apply for, select, reject, change, amend or discontinue, on the principal’s behalf, a benefit or program;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. Prepare, file and maintain a claim of the principal for a benefit or assistance, financial or otherwise, to which the principal may be entitled under a statute, rule or regulation;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. Initiate, participate in, submit to alternative dispute resolution, settle, oppose or propose or accept a compromise with respect to litigation concerning any benefit or assistance the principal may be entitled to receive under a statute, rule or regulation; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]F. Receive the financial proceeds of a claim described in paragraph D and conserve, invest, disburse or use for a lawful purpose anything so received.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-945 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-945. Retirement plans

 §5-945. Retirement plans 1.  Definition.  As used in this section, "retirement plan" means a plan or account created by an employer, the principal or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary or owner, including a plan or account under the following sections of the federal Internal Revenue Code:   A. An individual retirement account under 26 United States Code, Section 408, as amended;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. A Roth individual retirement account under 26 United States Code, Section 408A, as amended;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. A deemed individual retirement account under 26 United States Code, Section 408(q), as amended;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. An annuity or mutual fund custodial account under 26 United States Code, Section 403(b), as amended;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. A pension, profit-sharing, stock bonus or other retirement plan qualified under 26 United States Code, Section 401(a), as amended;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]F. A plan under 26 United States Code, Section 457(b), as amended; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]G. A nonqualified deferred compensation plan under 26 United States Code, Section 409A, as amended.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  General authority.  Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to retirement plans authorizes the agent to:   A. Select the form and timing of payments under a retirement plan and withdraw benefits from a plan;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. Make a rollover, including a direct trustee-to-trustee rollover, of benefits from one retirement plan to another;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. Establish a retirement plan in the principal's name;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. Make contributions to a retirement plan;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. Exercise investment powers available under a retirement plan; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]F. Borrow from, sell assets to or purchase assets from a retirement plan.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-946 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-946. Taxes

 §5-946. Taxes Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]1.  Prepare, sign and file returns and other documents.  Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, Federal Insurance Contributions Act and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under 26 United States Code, Section 2032A, as amended, closing agreements and any power of attorney required by the federal Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Taxes due, refunds, bonds, confidential information and deficiencies.  Pay taxes due, collect refunds, post bonds, receive confidential information and contest deficiencies determined by the federal Internal Revenue Service or other taxing authority;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 3.  Election under tax law.  Exercise any election available to the principal under federal, state, local or foreign tax law; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 4.  Act for principal in all tax matters.  Act for the principal in all tax matters for all periods before the federal Internal Revenue Service or other taxing authority.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
18-C ME Rev Stat § 5-947 (2021)
2021 Maine Revised Statutes|TITLE 18-C: PROBATE CODE|Article 5: MAINE UNIFORM GUARDIANSHIP, CONSERVATORSHIP AND PROTECTIVE PROCEEDINGS|Part 9: MAINE UNIFORM POWER OF ATTORNEY ACT|Subpart 2: AUTHORITY|18-C §5-947. Gifts

 §5-947. Gifts 1.  Gift.  For the purposes of this section, a gift for the benefit of a person includes a gift to a trust, an account under the Maine Uniform Transfers to Minors Act and a tuition savings account or prepaid tuition plan as defined under 26 United States Code, Section 529, as amended.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] 2.  Consistent with principal's objectives.  An agent may make a gift of the principal's property only as the agent determines is consistent with the principal's objectives if known by the agent and, if unknown, as the agent determines is consistent with the principal's objectives based on all relevant factors, including:   A. The value and nature of the principal's property;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]B. The principal's foreseeable obligations and need for maintenance;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]C. Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes;   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]D. Eligibility for a benefit, a program or assistance under a statute, rule or regulation; and   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]E. The principal's personal history of making or joining in making gifts.   [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).][PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).] SECTION HISTORY PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).