reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-3.6. "Directed Paralegal"

Sec. 3.6. "Directed paralegal" means a nonlawyer assistant who is employed, retained, or otherwise associated with a licensed attorney or law firm and whose work is directly supervised by a licensed attorney, as required by Rule 5.3 of the Rules of Professional Conduct.
As added by P.L.185-2021, SEC.17.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-3.8. "Financial Exploitation"

Sec. 3.8. "Financial exploitation", for purposes of IC 30-5-5-6.5, has the meaning set forth in IC 30-5-5-6.5(a)(3).
As added by P.L.231-2019, SEC.35.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-4. "Health Care"

Sec. 4. "Health care" means any medical care, treatment, service, or procedure to maintain, diagnose, treat, or provide for the principal's physical or mental well-being. The term includes the providing of nutrition and hydration through intravenous, endotracheal, or nasogastric tubes.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-5. "Health Care Provider"

Sec. 5. "Health care provider" means the physician who has primary responsibility for treating the principal and any other person administering health care to the principal who is licensed, certified, or otherwise authorized or permitted by law to administer health care in the ordinary course of business or the practice of a profession, including a pharmacist. The term includes an employee or agent of a health care provider.
As added by P.L.149-1991, SEC.2. Amended by P.L.188-1995, SEC.9.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-5.5. "Internal Revenue Code"

Sec. 5.5. Notwithstanding IC 1-1-4-4 and IC 6-3-1-11, "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States as amended from time to time.
As added by P.L.238-2005, SEC.47.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-6. "Person"

Sec. 6. "Person" means:
(1) an individual at least eighteen (18) years of age;
(2) a corporation;
(3) a trust;
(4) a limited liability company;
(5) a partnership;
(6) a business trust;
(7) an estate;
(8) an association;
(9) a joint venture;
(10) a government or political subdivision;
(11) an agency;
(12) an instrumentality; or
(13) any other legal or commercial entity.
As added by P.L.149-1991, SEC.2. Amended by P.L.8-1993, SEC.469; P.L.143-2009, SEC.22.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-7. "Power of Attorney"

Sec. 7. "Power of attorney" means a writing or other record that grants authority to an attorney in fact or agent to act in place of a principal, whether the term "power of attorney" is used. The term refers to all types of powers of attorney, including durable powers of attorney, except for the following:
(1) A power to the extent it is coupled with an interest in the subject of the power, including a power given to or for the benefit of a credit in connection with a credit transaction.
(2) A proxy or other delegation to exercise voting rights or management rights with respect to an entity.
(3) A power created on a form prescribed by a government or governmental subdivision, agency, or instrumentality for a governmental purpose.
As added by P.L.149-1991, SEC.2. Amended by P.L.143-2009, SEC.23.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-8. "Principal"

Sec. 8. "Principal" means:
(1) an individual:
(A) who is:
(i) at least eighteen (18) years of age;
(ii) emancipated; or
(iii) currently serving in the United States military; and
(B) includes an individual acting as a:
(i) trustee;
(ii) personal representative; or
(iii) fiduciary;
(2) a corporation;
(3) a limited liability company;
(4) a trust; or
(5) a partnership;
who signs a power of attorney granting powers to an attorney in fact.
As added by P.L.149-1991, SEC.2. Amended by P.L.178-2002, SEC.107; P.L.184-2021, SEC.9.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-9. "Specified Adult"

Sec. 9. "Specified adult", for purposes of IC 30-5-5-6.5, has the meaning set forth in IC 30-5-5-6.5(a)(4).
As added by P.L.231-2019, SEC.36.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 2. Definitions › 30-5-2-10. "Trusted Contact Person"

Sec. 10. "Trusted contact person", for purposes of IC 30-5-5-6.5, has the meaning set forth in IC 30-5-5-6.5(a)(5).
As added by P.L.231-2019, SEC.37.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-1. Rules of Law; Interpretation and Application; Conflict With Terms of Power

Sec. 1. The rules of law contained in this article shall be interpreted and applied to the terms of a power of attorney to implement the intent of the principal and the purposes of the power of attorney. If the rules of law conflict with the terms of the power of attorney, the terms of the power of attorney control unless the rules of law clearly prohibit or restrict what the terms of the power of attorney purport to authorize.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-2. Validity of Power; Execution Under Certain Laws

Sec. 2. A power of attorney is valid if the power of attorney was valid at the time the power of attorney was executed under any of the following:
(1) This article.
(2) IC 30-2-11 (repealed).
(3) Common law.
(4) The law of another state or foreign country.
(5) The requirements for a military power of attorney under 10 U.S.C. 1044b.
As added by P.L.149-1991, SEC.2. Amended by P.L.143-2009, SEC.24.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-3. Recording Power of Attorney

Sec. 3. (a) Except as provided in subsection (b), an attorney in fact may act under a power of attorney without recording the power of attorney with the county recorder.
(b) An attorney in fact shall record the power of attorney authorizing the execution of a document that must be recorded before presenting the document for recording.
(c) A county recorder may not accept a document for recording if the document:
(1) was executed; and
(2) is presented;
by an attorney in fact whose power of attorney is unrecorded.
(d) A document creating a power of attorney must comply with recording requirements, including notary and preparation statements, to be recorded under this section.
(e) A document that is presented by an attorney in fact for recording must reference the book and page or instrument number where the instrument creating the power of attorney is recorded before the document may be presented by the attorney in fact.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-4. Guardians; Nomination; Appointment; Powers and Duties; Amendment or Revocation of Power; Hearing; Notice

Sec. 4. (a) A principal may nominate a guardian for consideration by the court if protective proceedings for the principal's person or estate are commenced. The court shall make an appointment in accordance with the principal's most recent nomination in a power of attorney except for good cause or disqualification.
(b) A parent of a minor or a de facto custodian of a minor may nominate a guardian of the minor for consideration by the court if protective proceedings for the minor's person or estate are commenced. The court shall consider a nomination in a power of attorney.
(c) A parent of an incapacitated person may nominate a guardian of the incapacitated person for consideration by the court if protective proceedings for the incapacitated person's person or estate are commenced. The court shall consider a nomination in a power of attorney.
(d) A guardian does not have power, duty, or liability with respect to property or personal health care decisions that are subject to a valid power of attorney. A guardian has no power to revoke or amend a valid power of attorney unless specifically directed to revoke or amend the power of attorney by a court order on behalf of the principal. A court may not enter an order to revoke or amend a power of attorney without a hearing. Notice of a hearing held under this section shall be given to the attorney in fact.
As added by P.L.149-1991, SEC.2. Amended by P.L.194-2017, SEC.13.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-5. Construction of Power and Instruction to Attorney in Fact; Petition; Notice of Hearing

Sec. 5. Upon petition by an interested person, the court may construe a power of attorney and instruct the attorney in fact if the court finds that the principal lacks the capacity to control or revoke the power of attorney. Notice of a hearing on a petition under this subsection shall be given as the court directs.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-6. Interpretation Under the Law of the Jurisdiction Indicated in the Power of Attorney

Sec. 6. The meaning and effect of a power of attorney are determined by the law of the jurisdiction indicated in the power of attorney. In the absence of an indication of jurisdiction, the meaning and effect of a power of attorney are determined by the law of the jurisdiction in which the power of attorney was executed.
As added by P.L.143-2009, SEC.25.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-7. Effect on the Electronic Signatures in Global and National Commerce Act

Sec. 7. This article modifies, limits, and supersedes the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.). However, this article does not:
(1) modify, limit, or supersede 15 U.S.C. 7001(c); or
(2) authorize the electronic delivery of a notice described in 15 U.S.C. 7003(b).
As added by P.L.143-2009, SEC.26.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 3. General Provisions › 30-5-3-8. Right of Attorney in Fact to Access Principal's Electronic Communications and Digital Assets

Sec. 8. (a) IC 32-39-2-6 applies to the right of an attorney in fact to access the content of an electronic communication of the principal.
(b) IC 32-39-2-7 applies to the right of an attorney in fact to access:
(1) a catalogue of electronic communications sent or received by the principal; and
(2) a digital asset in which the principal has a right or interest other than:
(A) the information described in subsection (a); or
(B) a digital asset described in subdivision (1).
As added by P.L.137-2016, SEC.12.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-1. Validity of Power; Conditions

Sec. 1. (a) To be valid, a power of attorney must meet the following conditions:
(1) Be in writing.
(2) Name an attorney in fact.
(3) Give the attorney in fact the power to act on behalf of the principal.
(4) Be signed by the principal or at the principal's direction:
(A) in the presence of a notary public; or
(B) in the presence of witnesses as described under sections 1.3, 1.5, 1.7, and 1.9 of this chapter.
(b) In the case of a power of attorney signed at the direction of the principal, the notary must state that the individual who signed the power of attorney on behalf of the principal did so at the principal's direction.
As added by P.L.149-1991, SEC.2. Amended by P.L.101-2008, SEC.9; P.L.185-2021, SEC.18.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-1.3. Attesting and Subscribing Witnesses; Validity

Sec. 1.3. (a) This section applies to a power of attorney executed in the presence of witnesses under section 1 of this chapter on or after March 31, 2020.
(b) Any person who, at the time of attestation, is competent to be a witness in this state may act as an attesting witness to the execution of a power of attorney. A subsequent incapacity of an attesting witness does not impair the effectiveness of a previously executed power of attorney.
(c) A power of attorney executed under section 1(a)(4)(B) of this chapter is void if:
(1) a subscribing witness to the execution of the power of attorney has an interest in the power of attorney as described in subsection (d); and
(2) the power of attorney cannot be proved without the witness's testimony or proof of the witness's signature as a witness.
(d) A person serving as a subscribing witness to the execution of a power of attorney has an interest in the power of attorney if:
(1) the power of attorney names the person as the principal's attorney in fact or successor to the attorney in fact;
(2) the power of attorney grants a power or beneficial interest to the person other than an appointment of the person as the principal's attorney in fact or successor to the attorney in fact; or
(3) the witness is related to a person described in subdivision (1) or (2).
(e) For purposes of this section, a witness is related to a person described in subdivision (1) or (2) if the person is:
(1) the spouse of the witness; or
(2) a descendant of the witness.
As added by P.L.185-2021, SEC.19.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-1.9. Admissibility of Recordings and Images

Sec. 1.9. (a) Subject to the Indiana Rules of Evidence and the Indiana Rules of Trial Procedure:
(1) a video or audio recording of a principal captured or made either before or after the execution of a power of attorney; or
(2) a video recording, one (1) or more photographic images, or an audio recording capture made during part or all of the execution of a power of attorney;
may be admissible as evidence under this section.
(b) Recordings or images described in subsection (a) may be admissible as evidence of the following:
(1) The proper execution of a power of attorney.
(2) The intentions of the principal.
(3) The mental state or capacity of a principal.
(4) The authenticity of a power of attorney.
(5) Matters that are determined by a court to be relevant to the validity or enforceability of a power of attorney.
As added by P.L.185-2021, SEC.22. Amended by P.L.162-2022, SEC.22.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-2. Time Power Becomes Effective; Incapacity of the Principal

Sec. 2. (a) Except as provided in subsection (b), a power of attorney is effective on the date the power of attorney is signed in accordance with section 1(a)(4) of this chapter.
(b) A power of attorney may:
(1) specify the date on which the power will become effective; or
(2) become effective upon the occurrence of an event.
(c) If a power of attorney becomes effective upon the principal's incapacity and:
(1) the principal has not authorized a person to determine whether the principal is incapacitated; or
(2) the person authorized is unable or unwilling to make the determination;
the power of attorney becomes effective upon a determination that the principal is incapacitated that is set forth in a writing or other record by a physician, licensed psychologist, or judge.
(d) A person authorized by the principal in the power of attorney to determine that the principal is incapacitated may:
(1) act as the principal's personal representative under the Health Insurance Portability and Accountability Act of 1996 (42 U.S.C. 201 et seq.) and any rules or regulations issued under that act; and
(2) obtain access to the principal's health care information and communicate with the principal's health care provider.
As added by P.L.149-1991, SEC.2. Amended by P.L.101-2008, SEC.10; P.L.143-2009, SEC.27; P.L.185-2021, SEC.23.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-3. More Than One Attorney in Fact; Independent Actions; Failure or Cessation of Service

Sec. 3. (a) Except as otherwise stated in the power of attorney, if more than one (1) attorney in fact is named, each attorney in fact may act independently of the other attorney in fact in the exercise of a power or duty.
(b) Except as otherwise stated in the power of attorney, if:
(1) more than one (1) attorney in fact is named; and
(2) one (1) attorney in fact fails to serve or ceases to serve;
the remaining attorney in fact may continue to act under the power of attorney without a successor for the attorney in fact who failed to serve or ceased to serve.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-4. Failure or Cessation of Service; Circumstances; Successor Attorney in Fact; Powers

Sec. 4. (a) Except as stated otherwise in the power of attorney, an attorney in fact fails to serve or ceases to serve when:
(1) the attorney in fact dies;
(2) the attorney in fact resigns;
(3) the attorney in fact is adjudged incapacitated by a court;
(4) the attorney in fact cannot be located upon reasonable inquiry;
(5) the attorney in fact, if at one time the principal's spouse, legally is no longer the principal's spouse; or
(6) a physician familiar with the condition of the current attorney in fact certifies in writing to the immediate successor attorney in fact that the current attorney in fact is unable to transact a significant part of the business required under the power of attorney.
(b) Except as stated otherwise in the power of attorney, if the replaced attorney in fact reappears or is subsequently able to transact business, the successor attorney in fact shall remain as the attorney in fact.
(c) Except as otherwise stated in the power of attorney, an attorney in fact designated as a successor has the powers granted under the power of attorney to the original attorney in fact.
(d) Unless a power of attorney provides a different method for an attorney in fact's resignation, an attorney in fact may resign by giving notice to the principal and, if the principal is incapacitated:
(1) to:
(A) the principal's guardian, if a guardian has been appointed for the principal; and
(B) a co-attorney in fact or successor attorney in fact; or
(2) if there is no person described in subdivision (1), to:
(A) the principal's caregiver;
(B) another person reasonably believed by the attorney in fact to have sufficient interest in the principal's welfare; or
(C) a governmental agency having authority to protect the welfare of the principal.
As added by P.L.149-1991, SEC.2. Amended by P.L.143-2009, SEC.28; P.L.6-2010, SEC.21.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 4. Creation of a Power of Attorney › 30-5-4-5. Reimbursement of Expenses; Fee for Services

Sec. 5. (a) Except as stated otherwise in the power of attorney, an attorney in fact is entitled to reimbursement of all reasonable expenses advanced by the attorney in fact on behalf of the principal.
(b) Except as otherwise stated in the power of attorney, an attorney in fact is entitled to a reasonable fee for services rendered. The attorney in fact shall, not later than twelve (12) months after the date the service is rendered, notify the principal in writing of the amount claimed as compensation for rendering the service.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-1. Incorporation of Powers; References; Similar or Overlapping Powers; Modification

Sec. 1. (a) An attorney in fact has a power granted under this chapter if the power of attorney incorporates the power by:
(1) referring to the descriptive language in sections 2 through 19 of this chapter; or
(2) citing to a specific section of sections 2 through 19 of this chapter.
(b) Reference in a power of attorney to the descriptive language in sections 2 through 19 of this chapter shall be construed as though the entire section is set out in full in the power of attorney.
(c) If powers are similar or overlap, the broadest power controls.
(d) A power of attorney may in writing delete from, add to, or modify in any manner a power incorporated by reference, including the power to make gifts under section 9 of this chapter.
As added by P.L.149-1991, SEC.2. Amended by P.L.165-2002, SEC.7.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-4.5. Retirement Plans

Sec. 4.5. (a) Language conferring general authority with respect to retirement plans means the principal authorizes the attorney in fact to:
(1) make contributions, including rollover contributions, or cause contributions to be made on behalf of the principal to any retirement plan, including any:
(A) pension;
(B) profit sharing or stock bonus plan;
(C) individual retirement arrangement;
(D) individual retirement account described in Section 408(A) of the Internal Revenue Code;
(E) deferred compensation plan;
(F) qualified plan under Section 403(b) of the Internal Revenue Code; or
(G) other qualified or nonqualified retirement plan, arrangement, or annuity in which the principal is a participant or a beneficiary;
(2) establish at least one (1) individual retirement account or other retirement plan in the principal's name;
(3) elect a form of payment of benefits from a retirement plan and withdraw benefits from a retirement plan;
(4) exercise investment powers available under a retirement plan;
(5) designate at least one (1) beneficiary or contingent beneficiary for any benefits payable under a retirement plan on account of the principal's death and change any earlier designation of beneficiary;
(6) borrow from, sell assets to, and purchase assets from the retirement plan if authorized by the retirement plan; and
(7) waive the right of the principal to be a beneficiary of a joint or survivor annuity.
(b) The powers described in this section are equally exercisable with respect to a retirement plan established or operated in Indiana or another jurisdiction and:
(1) owned by the principal;
(2) in which the principal was a participant; or
(3) of which the principal was a beneficiary;
when the powers are given or after the powers are given.
(c) A power of attorney executed before July 1, 2005, that confers general authority with respect to all other matters under section 19 of this chapter, includes general authority with respect to retirement plans as described in this section.
As added by P.L.238-2005, SEC.48.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-6.5. Definitions

Sec. 6.5. (a) The following definitions apply throughout this section:
(1) "Account" means any account that a specified adult may access or use to transact business.
(2) "All other matters" has the meaning set forth in IC 30-5-5-19.
(3) "Financial exploitation" means:
(A) the unlawful or unauthorized taking, withholding, appropriation, or use of a specified adult's funds or securities; or
(B) any:
(i) act;
(ii) omission;
(iii) use of a power of attorney;
(iv) use of a guardianship; or
(v) use of any other legal authority concerning a specified adult;
to obtain control over the specified adult's money, assets, or property or to convert the specified adult's money, assets, or property through use of deception, intimidation, or undue influence.
(4) "Specified adult" means:
(A) a person not less than sixty-five (65) years of age; or
(B) a person who:
(i) is at least eighteen (18) years of age; and
(ii) has a mental or physical impairment that prohibits the person from protecting the person's interests.
(5) "Trusted contact person" means a person who may be contacted about matters concerning a specified adult's account.
(b) Language conferring general authority concerning financial exploitation authorizes the attorney in fact to do one (1) or more of the following:
(1) Serve as the trusted contact person for the principal.
(2) Designate or change the trusted contact person for a specified adult.
(3) Authorize a person described in subdivision (1) or (2) to:
(A) receive notice of financial exploitation; or
(B) act on behalf of a specified adult in response to financial exploitation.
(4) Act to prevent, stop, correct, or remediate account losses incurred as a result of financial exploitation.
(c) A power of attorney that:
(1) is executed before July 1, 2019; and
(2) confers general authority with respect to all other matters;
also confers general authority to address any issues concerning the financial exploitation of an account.
As added by P.L.231-2019, SEC.38.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-7.5. Transfer on Death Transfers

Sec. 7.5. (a) Language conferring general authority with respect to transfer on death or payable on death transfers means the principal authorizes the attorney in fact to do the following:
(1) Establish one (1) or more transfer on death transfers or payable on death transfers.
(2) Designate, amend, remove, modify, or change any designation of beneficiary in a transfer on death transfer or payable on death transfer, including those created by the principal before or after the execution of the power of attorney.
(3) Terminate any transfer on death transfer or payable on death transfer.
(4) Add to or withdraw from any transfer on death transfer or payable on death transfer.
(5) Exercise any right or authority that the principal may have in a transfer on death transfer or payable on death transfer during the principal's lifetime.
(b) The powers described in this section are equally exercisable with respect to transfer on death transfers and payable on death transfers that are established or operated in Indiana or another jurisdiction.
(c) A power of attorney that is executed before July 1, 2009, and that confers general authority with respect to all other matters under section 19 of this chapter also confers general authority with respect to transfer on death transfers and payable on death transfers as described in this section.
As added by P.L.143-2009, SEC.29.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-9. Gift Transactions

Sec. 9. (a) Language conferring general authority with respect to gift transactions means the principal authorizes the attorney in fact to do the following:
(1) Make gifts to organizations, charitable or otherwise, to which the principal has made gifts, and satisfy pledges made to organizations by the principal.
(2) Make gifts on behalf of the principal to the principal's spouse, children, and other descendants or the spouse of a child or other descendant, either outright or in trust, for purposes the attorney in fact considers to be in the best interest of the principal, including the minimization of income, estate, inheritance, or gift taxes. The attorney in fact or a person that the attorney in fact has a legal obligation to support may not be the recipient of gifts in one (1) year that total more than the amount allowed as an exclusion from gifts under Section 2503 of the Internal Revenue Code.
(3) Prepare, execute, consent to on behalf of the principal, and file a return, report, declaration, or other document required by the laws of the United States, a state, a subdivision of a state, or a foreign government that the attorney in fact considers desirable or necessary with respect to a gift made under the authority of this section.
(4) Execute, acknowledge, seal, and deliver a deed, an assignment, an agreement, an authorization, a check, or other instrument the attorney in fact considers useful to accomplish a purpose permitted under this section.
(5) Prosecute, defend, submit to arbitration, settle, and propose or accept a compromise with respect to a claim existing in favor of or against the principal based on or involving a gift transaction, or intervene in a related action or proceeding.
(6) Hire, discharge, and compensate an attorney, accountant, expert witness, or other assistant when the attorney in fact considers the action to be desirable for the proper execution by the attorney in fact of a power described in this section and keep needed records.
(7) Perform any other acts the attorney in fact considers desirable or necessary to complete a gift on behalf of the principal.
(b) The powers described in this section are exercisable equally with respect to a gift of property in which the principal is interested at the time of the giving of the power of attorney or becomes interested in after that time, whether conducted in Indiana or in another jurisdiction.
As added by P.L.149-1991, SEC.2. Amended by P.L.238-2005, SEC.50.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-10. Fiduciary Transactions

Sec. 10. (a) Language conferring general authority with respect to fiduciary transactions means the principal authorizes the attorney in fact to do the following if the principal has the authority to delegate:
(1) Apply for and procure, in the name of the principal, letters of administration, letters testamentary, letters of guardianship, or any other type of judicial or administrative authority to act as a fiduciary.
(2) Represent and act for the principal in all ways and in all matters affecting a fund with respect to which the principal is a fiduciary.
(3) Initiate, participate in, and oppose a proceeding, judicial or otherwise, for the removal, substitution, or surcharge of a fiduciary, conserve, invest, or disburse anything received for the purposes of the fund for which it is received, and reimburse the attorney in fact for expenditures properly made by the attorney in fact in the execution of powers conferred on the attorney in fact.
(4) Agree and contract in any manner and on any terms with a person the attorney in fact selects to accomplish a purpose permitted under this section and perform, rescind, reform, release, or modify an agreement or contract made by or on behalf of the principal.
(5) Execute, acknowledge, verify, seal, file, and deliver a consent, a designation, a pleading, a notice, a demand, an election, a conveyance, a release, an assignment, a pledge, a check, a waiver, an admission of service, a notice of appearance, or other instrument the attorney in fact considers useful to accomplish a purpose permitted under this section.
(6) Hire, discharge, and compensate an attorney, accountant, expert witness, or other assistant when the attorney in fact considers the action to be desirable for the proper execution by the attorney in fact of a power described in this section and keep needed records.
(7) Perform any other acts with respect to a fund of which the principal is a fiduciary.
(b) The powers described in this section are exercisable equally with respect to a fund of which the principal is a fiduciary at the time of the giving of the power of attorney or becomes a fiduciary after that time, whether located in Indiana or in another jurisdiction.
(c) As used in this section, "fiduciary" means a trustee, personal representative, guardian, attorney in fact, custodian, escrow agent, or person similarly authorized to act primarily for the benefit of another person.
(d) As used in this section, "fund" means any asset, including real or personal property, in which a principal has an interest as a fiduciary.
(e) The powers granted in this section apply:
(1) to a fund existing at the time the power of attorney is executed;
(2) to a fund created after the power of attorney is executed; and
(3) whether or not the fund is located in Indiana.
As added by P.L.149-1991, SEC.2. Amended by P.L.51-2014, SEC.27.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-14.5. Powers of Attorney in Fact Under Language Conferring General Authority With Respect to Electronic Records, Reports, and Statements

Sec. 14.5. (a) Language conferring general authority with respect to electronic records, reports, and statements authorizes the attorney in fact to do the following:
(1) Gain access to any computer, storage device, network, communications device, or other computing machinery that the principal owns, leases, or otherwise has license to access.
(2) Gain access to any user account the principal maintains with an online service provider.
(3) Access, retrieve, copy, or store:
(A) the content of an electronic communication of the principal;
(B) a catalogue of electronic communications sent or received by the principal; or
(C) any other digital asset in which the principal has a right or interest.
(4) Perform any act in connection with the preparation, execution, filing, storage, or other use of electronic records, reports, and statements of or concerning the principal's affairs that the attorney in fact may perform in connection with the preparation, execution, filing, storage, or other use of written records, reports, and statements of or concerning the principal's affairs.
(b) The powers described in this section are exercisable equally with respect to electronic records, reports, or statements of or concerning the affairs of the principal at the time of the giving of the power of attorney or are created after that time, whether arising in Indiana or in another jurisdiction.
As added by P.L.137-2016, SEC.13.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-15. Estate Transactions

Sec. 15. (a) Language conferring general authority with respect to estate transactions means the principal authorizes the attorney in fact to do the following:
(1) Accept, receipt for, exercise, release, reject, renounce, assign, disclaim, demand, sue for, claim, and recover a legacy, bequest, devise, gift, or other property interest or payment due or payable to or for the principal.
(2) Assert an interest in and exercise power over a trust, an estate, or property subject to fiduciary control.
(3) Establish a revocable trust solely for the benefit of the principal that terminates at the death of the principal.
(4) Exercise all powers with respect to estates and trusts the principal could exercise. However, the attorney in fact may not make or change a will.
(b) In exercising powers of amendment or revocation, or powers to expend or withdraw property passing by trust, contract, or beneficiary designation at the principal's death, including specifically bequeathed property, joint accounts, life insurance, trusts, and retirement plans, the attorney in fact shall take the principal's estate plan into account to the extent the estate plan is known to the attorney in fact.
(c) The attorney in fact is not liable to a beneficiary of the principal's estate plan for an action performed under this section unless the attorney in fact acts in bad faith.
(d) The attorney in fact may:
(1) have access to; and
(2) copy, but not hold;
the principal's will, trusts, and other personal records to the extent necessary for the attorney in fact to act under this section.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-16. Health Care Powers; Religious Tenets; Funeral Planning Declaration; Application for Public Benefits

Sec. 16. (a) This section does not prohibit an individual capable of consenting to the individual's own health care or to the health care of another from consenting to health care administered in good faith under the religious tenets and practices of the individual requiring health care.
(b) Language conferring general authority with respect to health care powers means the principal authorizes the attorney in fact to do the following:
(1) Employ or contract with servants, companions, or health care providers to care for the principal.
(2) Consent to or refuse health care for the principal who is an individual in accordance with IC 16-36-4 and IC 16-36-1 by properly executing and attaching to the power of attorney a declaration or appointment, or both.
(3) Admit or release the principal from a hospital or health care facility.
(4) Have access to records, including medical records, concerning the principal's condition.
(5) Make anatomical gifts on the principal's behalf.
(6) Request an autopsy.
(7) Make plans for the disposition of the principal's body, including executing a funeral planning declaration on behalf of the principal in accordance with IC 29-2-19.
(c) Except as provided in subsection (d), if an individual has executed both:
(1) a power of attorney under this article that authorizes an attorney in fact to apply for public benefits on behalf of the individual; and
(2) an advance directive under IC 16-36-7 that authorizes a health care representative to apply for public benefits on behalf of the individual under IC 16-36-7-36(a)(6);
the authority of the attorney in fact described in subdivision (1) to apply for public benefits on behalf of the individual and to access the individual's assets, income, and banking and financial assets supersedes the authority of the health care representative described in subdivision (2).
(d) The authority of a health care representative described in subsection (c)(2) supersedes the authority of an attorney in fact described in subsection (c)(1) to apply for public benefits on behalf of the individual if the individual has specifically granted the authority of the health care representative to supersede the authority of the attorney in fact in the executed power of attorney.
(e) Notwithstanding any other law, a document granting health care powers to an attorney in fact for health care may not be executed under this chapter after December 31, 2022. However, if a power of attorney that is executed after December 31, 2022, is written to grant both:
(1) health care powers; and
(2) nonhealth care powers under this chapter;
to an attorney in fact, the health care powers are void, but all other powers granted by the power of attorney will remain effective and enforceable under this article.
As added by P.L.149-1991, SEC.2. Amended by P.L.2-1993, SEC.154; P.L.143-2009, SEC.30; P.L.81-2015, SEC.20; P.L.50-2021, SEC.74; P.L.38-2023, SEC.19.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-17. Consent to or Refusal of Health Care

Sec. 17. (a) If the attorney in fact has the authority to consent to or refuse health care under section 16(b)(2) of this chapter, the attorney in fact may be empowered to ask in the name of the principal for health care to be withdrawn or withheld when it is not beneficial or when any benefit is outweighed by the demands of the treatment and death may result. To empower the attorney in fact to act under this section, the following language must be included in an appointment under IC 16-36-1 or IC 16-36-7 in substantially the same form set forth below:
I authorize my health care representative to make decisions in my best interest concerning withdrawal or withholding of health care. If at any time based on my previously expressed preferences and the diagnosis and prognosis my health care representative is satisfied that certain health care is not or would not be beneficial or that such health care is or would be excessively burdensome, then my health care representative may express my will that such health care be withheld or withdrawn and may consent on my behalf that any or all health care be discontinued or not instituted, even if death may result.
My health care representative must try to discuss this decision with me. However, if I am unable to communicate, my health care representative may make such a decision for me, after consultation with my physician or physicians and other relevant health care givers. To the extent appropriate, my health care representative may also discuss this decision with my family and others to the extent they are available.
(b) Nothing in this section may be construed to authorize euthanasia.
As added by P.L.149-1991, SEC.2. Amended by P.L.2-1993, SEC.155; P.L.32-2021, SEC.88; P.L.50-2021, SEC.75.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-18. Delegation of Authority

Sec. 18. Language conferring general authority with respect to delegating authority means the principal authorizes the attorney in fact to delegate in writing to one (1) or more persons any or all powers given to the attorney in fact by the power of attorney. An action taken by a person holding delegated authority under this section binds the principal and persons who are obligated under IC 30-5-8 to obey instructions issued by the attorney in fact who delegated the authority, even if the attorney in fact who delegated the authority fails to serve or ceases to serve as provided under IC 30-5-4-4 unless:
(1) the principal revokes the delegation of authority;
(2) the delegation of authority by the attorney in fact is revoked by another attorney in fact who:
(A) is named in the power of attorney; and
(B) currently has authority and priority to act for the principal;
(3) the power of attorney expires or is otherwise invalid or unenforceable; or
(4) the power of attorney or the document in which the attorney delegates authority specifically provides that the delegation of authority is terminated when the attorney in fact who delegated the authority fails to serve or ceases to serve as provided under IC 30-5-4-4.
As added by P.L.149-1991, SEC.2. Amended by P.L.51-2014, SEC.28.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 5. Powers › 30-5-5-19. All Other Matters

Sec. 19. Language conferring general authority with respect to all other matters means the principal authorizes the attorney in fact to act as an alter ego of the principal with respect to all possible matters and affairs affecting property owned by the principal that the principal can perform through an attorney in fact.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 6. Duties of the Attorney in Fact › 30-5-6-1. Exercise of Powers Not Required

Sec. 1. The attorney in fact is not required to exercise the powers granted under the power of attorney or to assume control of or responsibility for any of the principal's property, care, or affairs, regardless of the principal's physical or mental condition.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 6. Duties of the Attorney in Fact › 30-5-6-2. Due Care to Act for Benefit of Principal

Sec. 2. Except as otherwise stated in the power of attorney, the attorney in fact shall use due care to act for the benefit of the principal under the terms of the power of attorney.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 6. Duties of the Attorney in Fact › 30-5-6-3. Fiduciary Capacity; Exercise of All Powers

Sec. 3. An attorney in fact shall exercise all powers granted under the power of attorney in a fiduciary capacity.
As added by P.L.149-1991, SEC.2.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 6. Duties of the Attorney in Fact › 30-5-6-4.1. Judicial Review and Settlement of an Account; Attorney in Fact

Sec. 4.1. (a) An attorney in fact is entitled to judicial review and settlement of an account of all transactions entered into by the attorney in fact, whether or not:
(1) the attorney in fact's authority under the power of attorney has been revoked; or
(2) a request for an accounting is made under section 4(c) of this chapter.
(b) Judicial review and settlement of an account is initiated upon the filing of a petition to settle and allow an account. The petition must be filed with the court exercising probate jurisdiction for the county in which the principal resides. Except as otherwise provided by this section, the procedures under IC 30-4-5-14(b), IC 30-4-5-14(c), IC 30-4-5-14(d), and IC 30-4-5-15 applicable to judicial settlement of a trustee's account govern:
(1) the filing of objections; and
(2) all proceedings;
on the petition.
(c) A petition to settle and allow an account must be served upon all the following that are applicable:
(1) The principal.
(2) Any guardian appointed for the principal.
(3) Any successor attorney in fact.
(4) If the principal is deceased and a personal representative has been appointed:
(A) the personal representative;
(B) any other fiduciary of the principal, if applicable; and
(C) any person beneficially interested in the decedent's estate.
(5) If the principal is deceased and a personal representative has not been appointed, the principal's heirs at law.
(6) If the principal is deceased and the principal's will is probated without administration:
(A) the personal representative named in the probated will; and
(B) all persons or entities beneficially interested in the probated will.
(7) Any other person that the court directs.
(d) An attorney in fact is discharged from liability as to the transactions disclosed in the accounting if:
(1) the court reviews and approves the accounting; and
(2) notice of the court's approval of the accounting is provided to:
(A) the principal, if the principal is not deceased; or
(B) the principal's representatives, whether or not the principal is deceased.
(e) In the absence of fraud, misrepresentation, inadequate disclosure, or failure to provide proper notice related to the power of attorney transactions, the discharge from liability under subsection (d) is lawful and binding upon all interested persons:
(1) who would assert an interest on behalf of or through the principal; and
(2) who are:
(A) born or unborn;
(B) notified or not notified; or
(C) represented or not represented.
(f) The filing fee for a petition to settle and allow an account filed under this section is a legitimate expense of the principal or the principal's estate.
As added by P.L.81-2015, SEC.21.
2023 Indiana Code › Title 30. Trusts and Fiduciaries › Article 5. Powers of Attorney › Chapter 6. Duties of the Attorney in Fact › 30-5-6-4.2. Claim Against an Attorney in Fact; Right to Recover

Sec. 4.2. (a) This section applies to a claim against an attorney in fact by:
(1) the principal;
(2) the principal's guardian;
(3) the principal's personal representative; or
(4) any person claiming through the principal following death.
(b) Except as provided in subsection (c), any claim against an attorney in fact that has not previously been barred by adjudication under section 4.1 of this chapter, by consent or by limitation, is barred against any person described in subsection (a) who:
(1) receives an accounting of all transactions entered into by the attorney in fact:
(A) personally, if the person is an adult; or
(B) through receipt by a parent or guardian, if the person is a minor or person with a disability; and
(2) does not commence a proceeding under IC 30-5-9-11 not later than two (2) years after receiving the accounting;
as to the matters disclosed in the accounting.
(c) The rights to recover from an attorney in fact for fraud, misrepresentation, or inadequate disclosure related to a power of attorney accounting are not barred under this section.
As added by P.L.81-2015, SEC.22.