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202200334 to also provide safeguards and protections for principals. See id. (internal citations omitted). The Nebraska POAA expressly prohibits an agent from making a gift, or creating or changing rights of survivorship on behalf of the principal, unless the "power of attorney expressly grants the agent the authority[.]" Neb. Rev. Stat. §30-4024(1)(b) and (c). Even if a principal does expressly grant specific authority, however, an agent is still prohibited from taking any "interest in the principal's property, whether by gift, right of survivorship, beneficiary designation, disclaimer, or otherwise," unless the agent is an "ancestor, spouse, or issue of the principal." Id. at §30-4024(2). Any permissible gifts using a power of attorney, even to a spouse, are then subject to further limitations, including the amount and type, and any gift made must be in the principal's best interest, considering the following factors: (a) The value and nature of the principal's property; (b) The principal's foreseeable obligations and need for maintenance; (c) Minimization of taxes, including income, estate, inheritance, generation -skipping transfer, and gift taxes; (d) Eligibility for a benefit, a program, or assistance under a statute or regulation; and (e) The principal's personal history of making or joining in making gifts. Id at §30-4040. "Nebraska law is concerned with the potential for abuse and fraud that exists when a fiduciary has broad powers to control another person's property." Stehlik v. Rakosnik, 24 Neb. App. 34, 40, 881 N.W.2d 1, 5-6 (2016). Because of this concern, a plaintiff makes a prima facie case of constructive fraud "by showing that an attorney in fact used the principal's power of attorney to make a gift of the principal's assets to himself or herself[.]" Id. It is "immaterial" whether the "fiduciary acted in good faith or had actual intent to defraud." Id. Once a prima face case of fraud is made, "the burden shifts to the fiduciary to demonstrate that the gift was (1) made pursuant to power expressly granted in the power of attorney document and (2) made pursuant to the clear intent of the donor. The fiduciary also bears the burden of proving the fairness of the transaction." Id. (internal citations omitted); see also Crosby v. Luehrs, 266 Neb. 827, 836, 669 N.W.2d 635, 645 (2003). 8 Certified Page 8 of 17