Merlino & Gonzalez - December 2025

DON’T LET AN OUTDATED POA TRIP YOU UP THE 2021 POA OVERHAUL

Why Work With an Attorney Even though the new POA is easier to understand, it’s still a powerful legal tool. Giving someone authority over your financial and legal decisions is a big step, so you want to be sure it’s done right. Our team ensures your POA does the following:

In recent years, New York took a big step toward making the Power of Attorney (POA) process easier and more accessible. In 2021, lawmakers rolled out updates to the state’s statutory short form POA, aiming to remove confusion and simplify the experience for families. But while the new form is far more user-friendly, it’s still a legal document that needs to be set up carefully and correctly. What Changed in 2021 Before the update, New York’s POA form had a reputation for being overly intricate. Minor technical errors often led to banks rejecting forms, even when properly signed. The 2021 changes addressed many of these issues. • Simpler language for easier understanding and completion • Substantial compliance, so small mistakes won’t automatically void the document • Elimination of the separate gift rider • New witness requirements, with two disinterested witnesses needed in addition to notarization

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Grants only the powers you want your agent to have Complies with the 2021 law and all legal requirements

• Coordinates with your overall estate plan and personal situation • Names someone you fully trust to act on your behalf

Our attorneys help clients make decisions that fit their lives, protect their assets, and align with their bigger estate planning goals. Is It Time to Review Your POA? If you signed your POA before 2021, or your life has changed since then, now is the perfect time for a review. We’ll walk you through your options, explain how the new rules work, and make sure your documents give you peace of mind for the future.

While older forms may still be valid, it’s smart to review them to ensure they meet today’s standards.

Classic Italian Tiramisu MICHELE’S RECIPE CORNER

INGREDIENTS •

DIRECTIONS 1.

1/4 cup Dutch-processed cocoa powder, plus more for dusting 1 cup brewed espresso 1 tbsp vanilla extract 5 large egg yolks, cold

In a bowl, whisk together cocoa powder, espresso, and vanilla and set aside. 2. In a mixer, beat egg yolks and sugar until pale and thick, about 5 minutes. 3. Add salt and mascarpone cheese, and continue to whip. 4. Add the chilled heavy cream and continue to whip until light and smooth. 5. Dunk each ladyfinger in the espresso mixture to absorb the liquid and line a 7x11-inch oval baking dish with the cookies. 6. Top the first layer of cookies with half the whipped mascarpone mixture and spread it into an even layer. Dust with cocoa powder. Repeat for another layer and then finish by dusting with cocoa powder on top. 8. Cover with plastic wrap and chill for at least 2 hours before serving. 7.

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1/2 cup white sugar 1/4 tsp kosher salt 16 oz mascarpone cheese, chilled

1 3/4 cups heavy cream, chilled

28 hard ladyfinger cookies

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Inspired by WhatsGabyCooking.com

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