Signing Over Authority
Minn. Stat. 523.01 — dated, signed, and acknowledged before a notary
In Minnesota, a competent adult may name another person, or an authorized corporation, as attorney in fact by a written power of attorney. It is validly executed when it is dated, signed by the principal (or for the principal by another, or by a mark), and acknowledged by a notary public.
Durable only with the words. A Minnesota power of attorney is durable if it contains language such as "This power of attorney shall not be affected by incapacity or incompetence of the principal" or "This power of attorney shall become effective upon the incapacity or incompetence of the principal," or similar words showing that intent.
Records, and an accounting only in some cases. The attorney in fact keeps complete records of all transactions for the principal, but must render an accounting only when the principal asks, when the document requires one and says to whom, or when the attorney in fact has reimbursed themselves for an expense paid for the principal. A written statement giving reasonable notice of all transactions is enough.
Who can see the records. The principal, a person the document names to receive accountings, a guardian or conservator of the principal's estate while the principal is living, and the personal representative after the principal's death may examine and copy them.
No duty to act, but care when acting. The attorney in fact has no affirmative duty to use the powers. When using them, they act as an ordinarily prudent person of discretion and intelligence would in their own affairs, with the principal's interests utmost in mind, and are personally liable for harm from bad faith actions or from failing to account when required.
The statutory short form. Minnesota sets out a short form that may be used. Before signing it, the principal must read and initial the notice to the principal, and before acting, each attorney in fact must sign the form acknowledging having read and understood the notice to attorneys in fact. It can carry an optional expiration date.
| The assumption | What the law actually does |
|---|---|
| The assumptionA signature is enough | What the law actually doesDated, signed and acknowledged by a notary public |
| The assumptionIt survives incapacity automatically | What the law actually doesDurable when it carries the section's language or similar words |
| The assumptionAny relative can demand the books | What the law actually doesThe principal, a named recipient, a guardian or conservator, and after death the personal representative |
| The assumptionBeing named means having to act | What the law actually doesNo affirmative duty to exercise the powers |
Health care directives run under a separate chapter, and revocation and the powers the short form lists run under their own sections; they are not on this page. Drafting, limiting or challenging one is a matter for a licensed Minnesota attorney.
Sources for this section (4)
- Minn. Stat. 523.01 — Authorization of a power of attorney
- Minn. Stat. 523.07 — Durable power of attorney
- Minn. Stat. 523.21 — Duties of an attorney in fact
- Minn. Stat. 523.23 — Statutory short form power of attorney
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Minnesota attorney.