[1] Prepared and presented by Richard Mayberry, Esquire on powers of attorney to attorneys, CPAs, and allied professionals.

[2] Va. Code § 11-9.1 (C).


[3] Va. Code § 11-9.1 (B).


[4] Statutory form is attached.


[5] A sample form is attached.


[6] Centralized Authorization File Number.


[7] Form is attached.


[8] Va. Code § 11-9.7.


[9] Proposed Virginia Power of Attorney Act §26-71.13

[10] Proposed Virginia Power of Attorney Act § 26-71.10


[11] Proposed Virginia Power of Attorney Act § 26-71.14


[12] omitted


[13] Kern v. Barksdale Furniture Corporation, 224 Va. 683 (1983).


[14] Virginia Power of Attorney Act § 26-71.11


[15] Virginia Power of Attorney Act § 26-72.02 


[16] Virginia Power of Attorney Act § 26-72.01


[17] Virginia Power of Attorney Act § 26-72.17


[18] Without regard to whether the federal gift tax exclusion applies to the gift, or if the principal’s spouses agrees to consent to a split gift.