Agent under power of attorney who was appointed “to serve jointly” with co-agent, but who acted alone, is surcharged for unexplained or unaccounted for expenditures, for changing an IRA beneficiary to herself, which was inconsistent with the principal’s intent as expressed in her will, and for unauthorized purchases on the principal’s credit card, all of which were the result of self-dealing and failure to exercise common prudence in the exercise of her fiduciary duties.  Nixon Power of Attorney, 7 Fid.Rep.3d 81 (O.C. Philadelphia Co. 2016).