New York Consolidated Laws, Estates, Powers and Trusts Law - EPT § 10-2.1 Power

A power is an authority to do any act in relation to property, including the creation or revocation of an estate therein or a charge thereon, which the donor of the power might himself do, except that the term, as used in this article, does not apply to a power of attorney to convey property in the name of the owner, regulated by other statutes.