attorney in fact

  • The appointee under a power of attorney who operates a company as in the case of a reciprocal form of insurance company.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).