A decedent’s will named three equal beneficiaries: her son, her stepdaughter, and her step-granddaughter. The step-granddaughter was the attorney-in-fact for the decedent during her lifetime. She was also listed (with the son) as a 50% beneficiary of a POD bank account owned by the decedent. Shortly before the decedent’s death, the step-granddaughter, acting as her attorney-in-fact, sold the decedent’s home, acreage, and household contents at an auction. She deposited the net proceeds, which totaled $80,240, into the POD account. When the decedent died, the stepdaughter split the POD bank account proceeds with the son, and, acting as the executor of the decedent’s estate, filed a small-estate affidavit stating that the value of the decedent’s estate totaled only $9,800, thereby not requiring the granting of letters testamentary. The stepdaughter petitioned the court to direct the application for letters testamentary, arguing that the value of the estate was in excess of $40,000. The trial court concluded that the step-granddaughter exceeded her authority as attorney in fact in depositing the proceeds from the auction into the POD account. On appeal, the court affirmed, ruling that the step-granddaughter was not authorized to make a gift to herself absent express authorization by the decedent. The power of attorney form authorized the step-granddaughter to make gifts to herself only if she respected the intentions of the will. The step-granddaughter was required to turn over the auction proceeds to the estate. In re Estate of Qualls, No. WD76962, 2014 Mo. App. LEXIS 815 (Mo. Ct. App. Jul. 29, 2014).