A common misconception about powers of attorney under Utah law is that a “durable” power of attorney remains effective even after the person has died.
The word “durable” only means that the power of attorney remains valid if the person becomes incapacitated due to illness, mental health issues, or other reasons. A standard, or non-durable, power of attorney ceases to be effective (the agent is no longer authorized to act) once the principle is unable to act on their own behalf.
A durable power of attorney is useful in avoiding the need for guardianship. But even a durable power of attorney becomes invalid upon the death of the principle.
No valid power of attorney continues after the death of the principle. In order to act on behalf of a deceased individual, Utah law may requires formal appointment of a personal representative through probate court filings. (A small estates affidavit can provide an exception to probate requirements in some limited circumstances.)