Your estate plan may include a power of attorney for property that appoints another person to pay your bills and file your tax returns if you’re unable to do so. Periodically review your power of attorney with your advisor to ensure it continues to serve its purpose. One question to consider is if it’s powerful enough. Careful planning is required to ensure that your attorney-in-fact has the authority he or she needs to carry out your wishes. There are certain powers that you should expressly include to ensure such authority. For example, you must specify whether your attorney-in-fact has the power to make gifts or to make estate planning decisions, such as transferring assets to a trust.