EPOA (Enduring Power Of Attorney)
Power of Attorney is a legal device in Ireland that can be set up by a person (the Testator) during his/her life when he/she is in good mental health. It allows another specially appointed person (the executive) to take actions on the testators behalf if he/she is absent, abroad or incapacitated through illness.
If someone in Ireland is mentally incapacitated (for example, because of illness, disability or a progressive degenerative illness), all of their assets and property are normally frozen and cannot be used by anyone else unless they are jointly owned or, someone has Power of Attorney to deal with their property or money.
In a larger sense, Power of Attorney is just one of the legal arrangements that you can make during your lifetime, in the event you become incapacitated or unable to deal with your affairs.