N.J.S.A. 46:2B-8.10 provides:

A power of attorney is revoked when the principal has caused all executed originals of the power of attorney to be physically destroyed; or when the principal has signed and caused to be acknowledged in the manner set forth in R.S.46:14-2.1 a written instrument of revocation; or when the principal has delivered to the attorney-in-fact a written revocation. Unless expressly so provided, the subsequent execution of another power of attorney does not revoke a power of attorney.

NOTE: My legal and mediation services are offered to Polish-speaking and other clients in Union, Middlesex, Somerset, Essex, Hudson, Bergen, and Morris counties in NJ.

Unless otherwise specified in the health care advance directive:
Designation of the declarant’s spouse as health care representative shall be revoked upon divorce or legal separation; and
Designation of the declarant’s domestic partner as health care representative shall be revoked upon termination of the declarant’s domestic partnership.

See NJSA 26:2H-57.

As to a durable power of attorney, see:
NJSA 3B:3-14. Revocation of probate and non-probate transfers by divorce or annulment; revival by remarriage to former spouse.
a. Except as provided by the express terms of a governing instrument, a court order, or a contract relating to the division of the marital estate made between the divorced individuals before or after the marriage, divorce or annulment, a divorce or annulment:
(1) revokes any revocable: ….. (c) nomination in a governing instrument of a divorced individual’s former spouse or a relative of the divorced individual’s former spouse to serve in any fiduciary or representative capacity;… .
[Special thank you to Jonathan B. Bressman, Esq. for this contribution.]

Also, see my prior Blog Post: After a divorce, a former spouse is no longer the beneficiary undear a life insurance policy

NOTE: My Law Office is located at 726 West Saint Georges [W. St. Georges] Avenue (Route 27), Linden, Union County, NJ. Telephone: 908-486-2200; EM@IL

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You are still alive; but, you (or your family) wish you were dead. Some opt for palliative or terminal sedation.

Read more about this: Months to Live — Hard Choice for a Comfortable Death: Sedation, by ANEMONA HARTOCOLLIS, published in The New York Times.

Family conflicts can be about how to take care of loved ones — how to provide for their future; how to provide for their present, be they our disabled or sick parents, grandparents, children or brothers and sisters. Please, feel free to check out Our Family Conflict Mediation Services.

See my related Blog Posts:

1) Who can be appointed the guardian of an incapacitated person?; and

2) Part of good living is making appropriate preparations for death; and

3) A Will; a Living Will; and sometimes a Power Of Attorney are necessities, not luxuries.

NOTE: My legal services include family law, divorce, child support, litigation, arbitration, mediation, child custody and visitation, alimony, equitable distribution, separation agreements, palimony, PSA, property settlement agreement, premarital and prenuptial agreements, midmarriage and marital agreements.

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For an excellent analysis of this issue, read: COMPUTING FIDUCIARY COMMISSIONS / COMPENSATION, by Donald D. Vanarelli, Esq., published is his Blog.

NOTE: This Blog/Blawg, NJ Family Issues, is managed by Paul G. Kostro, Esq., an attorney/lawyer/mediator in Linden, Union County, New Jersey.

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N.J. Advance Directives for Mental Health Care Act (N.J.S.A. 26:2H-102, et seq.) provides that “The advance directive shall be signed and dated by, or at the direction of, the declarant in the presence of at least one subscribing adult witness, who shall attest that the declarant is of sound mind and free of duress and undue influence.” N.J.S.A. 26:2H-105

However:

The following persons shall not act as a witness to the execution of an advance directive for mental health care:
(1)a designated mental health care representative; and
(2)the responsible mental health care professional responsible for, or directly involved with, the patient’s care at the time that the advance directive is executed.

N.J.S.A. 26:2H-105

Furthermore:
A person shall not act as a sole witness to the execution of an advance directive for mental health care if that person is:

(1)related to the declarant by blood, marriage or adoption, or is the declarant’s domestic partner or otherwise shares the same home with the declarant;
(2)entitled to any part of the declarant’s estate by will or by operation of law at the time that the advance directive is executed; or
(3)an operator, administrator or employee of a rooming or boarding house or a residential health care facility in which the declarant resides.

N.J.S.A. 26:2H-105

See my prior blog post: N.J. Advance Directives for Mental Health Care Act

Special thank you to Jonathan B. Bressman, Esq. who brought this issue to my attention.

NOTE: This Blog/Blawg, NJ Family Issues, is managed by Paul G. Kostro, Esq., an attorney/lawyer/mediator in Linden, Union County, New Jersey.

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How to convey your authorization to the IRS:

Form 8821, Tax Information Authorization, authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information in any office of the IRS for the type of tax and the years or periods you list on Form 8821. However, Form 8821 does not authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS.

If you want to authorize an individual to represent you, use Form 2848, Power of Attorney and Declaration of Representative.

Use Form 4506, Request for Copy of Tax Return, to get a copy of your tax return.

Use Form 4506-T, Request for Transcript of Tax Return, to order: (a) transcript of tax account information and (b) Form W-2 and Form 1099 series information.

Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer. Therefore, a fiduciary does not act as an appointee and should not file Form 8821. If a fiduciary wishes to authorize an appointee to inspect and/or receive confidential tax information on behalf of the fiduciary, Form 8821 must be filed and signed by the fiduciary acting in the position of the taxpayer.

NOTE: My legal and mediation services are offered to Polish-speaking and other clients in Union, Middlesex, Somerset, Essex, Hudson, Bergen, and Morris counties in NJ.

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