{"jurisdiction": "us-ny", "code": "nycrr", "section": "207.48", "citation": "Uniform Rules § 207.48", "heading": "Filing and recording of powers of attorney", "text": ["(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_source": "https://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court", "from_official_api": true, "plain_english": "This rule controls filing or recording a **power of attorney** affecting an interest in a decedent's estate.\n- **(a)** No such power of attorney **shall be filed or recorded under EPTL 13-2.3** unless:\n  - **(1)** the instrument is **satisfactory to the court** as to **form, content and manner of execution**; and\n  - **(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. ★\n- **(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**. ★", "in_force_on": "2026-05-31", "retrieved": "2026-09-27", "url": "https://elyphived.com/us-ny/nycrr/207.48", "publisher": "Elyphived LLC"}