US Lawyer Database

§39B-2-114. Benefits From Governmental Programs or Civil or Military Service

(a) In this section, "benefits from governmental programs or civil or military service" means any benefit, program or assistance provided under a federal, state or local statute or regulation including Social Security, Medicare and Medicaid. (b) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to […]

§39B-2-115. Retirement Plans

(a) In this section, "retirement plan" means a plan or account created by an employer, the principal or another individual to provide retirement benefits or deferred compensation of which the principal is a participant, beneficiary or owner, including a plan or account under the following sections of the Internal Revenue Code: (1) An individual retirement […]

§39B-2-116. Taxes

Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to: (1) Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, Federal Insurance Contributions Act and other tax returns, claims for refunds, requests for extension of time, petitions […]

§39B-2-117. Gifts

(a) In this section, a gift "for the benefit of" a person includes a gift to a trust, an account under the Uniform Transfers to Minors Act and a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code, 26 U. S. C. §529, as amended. (b) Unless the power of attorney […]

§39B-3-101. Statutory Form Power of Attorney

A document substantially in the following form may be used to create a statutory form power of attorney that has the meaning and effect prescribed by this act. State of West Virginia STATUTORY FORM POWER OF ATTORNEY IMPORTANT INFORMATION This power of attorney authorizes another person (your agent) to make decisions concerning your property for […]

§39B-3-102. Agent's Certification

The following optional form may be used by an agent to certify facts concerning a power of attorney: AGENT'S CERTIFICATION AS TO THE VALIDITY OF POWER OF ATTORNEY AND AGENT'S AUTHORITY State of _____________________________ [County] of___________________________] I, _____________________________________________ (Name of Agent), [certify] under penalty of perjury that ______________________________(Name of Principal) granted me authority as an […]

§39B-2-104. Real Property

(a) Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to real property authorizes the agent to: (1) Demand, buy, lease, receive, accept as a gift or as security for an extension of credit, or otherwise acquire or reject an interest in real property or a […]