If a spouse is on active duty and the couple is buying or selling a home, the spouse on active duty (the principal) can execute a Power of Attorney that names their spouse as their attorney in fact. The AIF could sign any documents related to the sale in the name of the absent spouse.
An elderly person might name someone such as a trusted child, grandchild or friend as their AIF to pay their bills keep track of their investments and do their banking for them. The AIF could sign the principal's name on any legal document (except a will).
A Durable Power of Attorney would remain effective even if the principal was to become ill or incapacitated. Any POA is extinguished upon the death of the principal.
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Price on application (POA)
No. A POA expires when the principal dies.
cAN A poa NAME THEMSELVES AS A BENEFICARY
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personally no. However, as POA you act as your mother's agent and must pay her debts as they become due. If you mismanage her funds, then you may have some responsibility.
That will depend on the specific jurisdiction. There is no requirement to file a POA with the court. Some courts have digitized such documents, but most have not done so.