A Power of Attorney is a directive where one person (the principal) gives to the other (the agent) the power to make any number of decisions (for example: financial, real estate, business) on his/her behalf. For example, a mother may name her daughter to act for her.
The person granting the power of attorney must be mentally able to make the designation of an agent. If the designation is made “durable,” the power of attorney remains in effect if the principal becomes incapacitated.