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New Rules for the Power of Attorney and Declaration of Representative Form
As of March 1, 2012, there are new rules in effect regarding Form 2848, Power of Attorney and Declaration of Representative. Married couples will now need to file separate forms designating their Power of Attorney – even if they are selecting the same person. If a married couple has Form 2848 on file prior to the March 1st deadline, they do not need to refile with separate forms.