If somebody comes and withdrawals enough money out of an account to trigger a CTR, but they are simply acting as power of attorney, do we consider them the actual beneficiary or that they are conducting the transaction on the behalf of the account owner?

You should ask. Attorneys in fact are generally dealing with checks and other payment methods that afford a clear audit trail to document their fiduciary actions.

Thanks for the advice BrendaC! Does anybody know of any guidance on this issue??

There's no official guidance on this point. Here's a recent thread that gives the same answer, but a tad more of an explanation.