Sweeping changes in New York’s law concerning powers of attorney are due to take effect on September 1, 2009. The legislature has revised Chapter 644 of the laws of 2008 to amend the state’s General Obligations law . The changes are complex and affect, among other things, not only the instrument’s form but also the level of fiduciary responsibility imposed, the need for the agent to keep detailed records and to make them available and provisions for using the power to make major gifts. In fact, the effective date for the new power was extended from January to give the bar a chance to become familiar with the new law. It looks as if we are all going back to school!