N.Y. General Obligations Law § 5-1501a: Power of attorney not affected by incapacity

§ 5-1501A. Power of attorney not affected by incapacity. 1. A power of

attorney is durable unless it expressly provides that it is terminated

by the incapacity of the principal.

2. The subsequent incapacity of a principal shall not revoke or

terminate the authority of an agent who acts under a durable power of

attorney. All acts done during any period of the principal's incapacity

by an agent pursuant to a durable power of attorney shall have the same

effect and inure to the benefit of and bind a principal and his or her

distributees, devisees, legatees and personal representatives as if such

principal had capacity. If a guardian is thereafter appointed for such

principal, such agent, during the continuance of the appointment, shall

account to the guardian rather than to such principal.