WHAT IF I HAVE A TRUST?  If I have a living revocable trust, why do I still need a Power of Attorney?

If you have a living revocable trust, you still need a Power of Attorney.  The Power of Attorney authorizes someone to manage your non-trust property on your behalf.  It only affects assets outside of the trust, because assets in the trust are owned by you as Trustee of your trust.  The Power of Attorney is commonly used to place assets in the trust if you become incapacitated or to deal with tax-deferred accounts, which cannot be placed into the trust while you are alive.