Video Transcript: A person who holds a power of attorney, needs to be aware that they have some special duties to the person that signed the power of attorney. Receiving a gift from a person that signed the power of attorney, could be interpreted as self-dealing. However, it is not necessarily something that could never happen. If you could show, for instance, that a gifting program had been established, by the decedent for estate tax purposes, or the like. Look at, not only the document, but also, the relationship.