A Power of Attorney is classified as "durable" if it contains language indicating that it is intended to be effective after the principal’s disability. However, even a durable power of attorney is revoked by operation of law on the death of the principal.

But from what you have indicated, I question how much you would really need the power of attorney anyway. To me it sounds like there may be no need to probate the estate or file an estate tax return.

The bank account held in joint name with the surviving uncle will (under most circumstances) pass to the surviving uncle (as joint owner).

You do not indicate one way or another, but most people name beneficiaries under their life insurance policies. If that was the case, then the death benefit would pass to the named beneficiaries. Even if your uncle died without naming a (living) beneficiary, some insurance companies have procedures in place to determine who the next eligible beneficiaries might be (e.g. if no named beneficiary survives, then the death benefit shall be payable first to a surviving spouse, if any, and otherwise to the surviving children in equal shares, if any, and otherwise etc, etc.)

So IF the bank account and the death benefit under the life insurance policy both have an "owner" after your uncle's passing, then there is no need to do any probate work.

On the estate tax front, assuming your uncle is a MA resident (which should not be such a big assumption since is the MA Law Forum)your uncle would not have to file an estate tax return unless the value of his taxable estate was in excess of $1,000,000.

So the bottom line is that the Power of Attorney is no longer effective, but your uncle should review the situation and determines what really needs to be done. If there are any probate assets, then you will have to go through the probate process.

Peter