Legal Question in Wills and Trusts in Pennsylvania

It depends upon what the POA documentation says and what powers were given thereunder.

While you say touch, I assume you mean does the agent under a power of attorney have the power to change the beneficiary on an IRA account or cash it in or make gifts. The power of attorney might preclude gifts from being given to anyone or to the agent.

As noted by Attorney Artim, you would have to read the power of attorney to see how it is drafted. There could be language limiting the agent's ability to deal with IRAs or withdraw funds. If the power of attorney is silent, then the agent could not alter the beneficiary. They might be able to withdraw funds if the power of attorney gave authority, but they would be obligated to use the funds for the benefit of the principal. Finally, you have to see what it says about making gifts - some powers of attorney do not allow this at all, some will allow but only in a certain amount or to certain people.