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I notified her via phone and her attorney via phone. She indicated it is an at will appointment and I can refuse and that I don't have to do anything. Is this correct information? I want to know if anything needs to be in writing so that I am covered against any liability for her care/lack of care. Also, she is not currently incapacitated but is headed there so I must remove myself due to unavailability. Thank you.

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I would do like others stated and send a letter to the attorney and cc your mom. Maybe let your mom know ahead of time so she cannot say you didn't forewarn her.
I had the same POA and my aunt told me it was only until she became incapacitated.
Well, she was getting worse but not incapacitated yet and family were on my back to help her. I was too far. I spoke to my aunt and told her my concerns and almost begged her to name someone closer, but she wouldn't budge. So, I sent a note to her attorney stating this and that I was stepping down. Aunt is livid, but there wasn't anything else that I could do, and also even though the document stated I couldn't act until incapacitation, I just didn't want to be liable and having anyone calling me or accusing me of neglect when I couldn't be as available as everyone wanted/expected.
Mom might be miffed, but hopefully she understands. I would send the letter to the attorney as everyone suggested here.
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Reply to Tiredniece23
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That is the problem with POAs, the person being assigned does not have to sign they except the position. I was in the office when my Mom assigned me and there was I was not asked to sign.

I would write a letter to the lawyer telling them you never excepted the assignment and that you need to revoke the it because you are unavailable. I would cc: Mom in, and sending her a copy. Or write Mom and cc: the lawyer sending him a copy. Do it all by certified mail. I would ask the lawyer to contact Mom telling her she needs to assign someone new.
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Reply to JoAnn29
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We just went through this with a family friend. We were advised by an attorney to put it in writing and mail it to the friend. The letter stated that effective immediately I resign as power of attorney in all capacities, including, but not limited to financial and healthcare decisions. It was mailed certified return receipt in order to have proof that it was received by the family friend. It’s now the responsibility of the family friend to meet with their lawyer to name a new POA. I would agree with trying to explain to your mother that if she does not name a new POA, she will become a ward of the state if decisions need to be made without one. All of this definitely needs to be done before she would be considered incapacitated. I was told that if incapacitation is diagnosed prior to me resigning, I am pretty much stuck. Hope this helps and wish you the best.
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Reply to kmbelz80
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What the attorney said does sound right. I would probably email the attorney and ask him/her to put your options in writing in a return email. Then email back saying you are not willing to accept POA and that the attorney should advise their client to appoint a new one. Whether they advise your mom on that isn't your problem. Save the emails and be done with it.
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Reply to Slartibartfast
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Discuss with your mother that you are not willing to take on this responsibility. That it will be her best interest to assign another person with their knowledge and acceptance of the responsibilities that POA entails. If she does not reassign then you will relinquish the POA duty to the state and the state will assign a guardian.
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Reply to AMZebbC
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