David F. Johnson presented his paper “Practical Issues Concerning Power of Attorney Transactions” to the Annual Legal Conference 2021 hosted by the Texas Bankers Association and the Southwest Association of Bank Counsel on October 7, 2021. This presentation addressed many of the common issues that financial institutions face when a customer’s agent under a power of attorney document wants to consummate a transaction. The issues discussed were the formation of a valid power of attorney document; termination of the agency; the agent’s powers; springing powers; a financial institution’s right to an agent’s certification, attorney opinion, English translation, doctor’s note, and the protections afforded a financial institution for requesting same; a financial institution’s duty to participate in the transaction and the ability to deny the transaction; elder abuse; and the duty to report financial exploitation.