Answer
A power of attorney gives another person the legal authority to make decisions about your money and property on your behalf, either for short-term situations or on a long-term basis.
You can choose anyone to be your attorney and you can even appoint more than one person. The only requirement is that they are 18 years or older and have the mental capacity to make their own decisions.
A beneficiary is a person named in your Will to whom you have chosen to inherit assets once you pass away. You can name anyone as a beneficiary, including someone with a power of attorney.