Uniform Rules § 207.48

Filing and recording of powers of attorney · as in force on May 31, 2026

(a) No power of attorney affecting any interest in a decedent's estate shall be filed or recorded pursuant to EPTL 13-2.3 unless:

(1) the instrument is satisfactory to the court as to form, content and manner of execution; and

(2) the person offering the instrument for filing or recording shall furnish an affidavit of the attorney-in-fact, stating: the circumstances under which the power of attorney was procured; the post office address of the grantor, the amount of his or her interest and relationship, if any, to the decedent; the financial arrangement and exact terms of compensation of the attorney-in- fact or of any other person concerned with the matter; disbursements to be charged to the grantor; a copy of any agreement concerning compensation; and the name of any attorney representing the attorney-in-fact.

(b) An attorney-in-fact in a proceeding for the determination of kinship shall not accept any payment for acting pursuant to a power of attorney unless there has been filed with the court all the terms of the agreed-upon compensation or the same has been fixed by the court in a proceeding pursuant to SCPA 2112.

Official sourcehttps://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court

In plain English

This rule controls filing or recording a power of attorney affecting an interest in a decedent's estate.

(a) No such power of attorney shall be filed or recorded under EPTL 13-2.3 unless:
(1) the instrument is satisfactory to the court as to form, content and manner of execution; and
(2) the person offering it furnishes an affidavit of the attorney-in-fact stating: how the power was procured; the grantor's post office address, amount of interest and any relationship to the decedent; the financial arrangement and exact compensation terms of the attorney-in-fact or anyone else involved; disbursements to be charged to the grantor; a copy of any compensation agreement; and the name of any attorney representing the attorney-in-fact. ★
(b) In a kinship proceeding, an attorney-in-fact shall not accept any payment under the power unless all terms of the agreed compensation have been filed with the court or the court has fixed it in a proceeding under SCPA 2112. ★

Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.

In print

This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 3 — The Surrogate's Court: Court Rules & the EPTL; Volume 5 — Your Career: Surrogate's Court in Plain English.