This is the twelfth report of the Joint State Government Commission Task Force and Advisory Committee on Decedents' Estates Laws since the June 30, 1972 codification of the Probate, Estates and Fiduciaries Code as Title 20 of the Pennsylvania Consolidated Statutes. At its February 9, 1998 meeting, the task force authorized the introduction of legislation recommended by the advisory committee. The legislation would make technical and substantive amendments to Titles 20 and 15, including the addition of a chapter statutorily authorizing comprehensive health care powers of attorney and the addition of a chapter incorporating the prudent investor rule. The legislation and the official comments of the advisory committee are set forth on the following pages. The official comments may be utilized in determining the intent of the General Assembly. See 1 Pa.C.S. ' 1939 and In re Martin's Estate, 365 Pa. 280, 74 A.2d 120 (1950).