Powers of Attorney are usually established to help people that can’t or shouldn’t make decisions on their own. This may be due to a medical condition or the age of the person. These can be established through the drafting of a Living Trust or even a Will. Specific powers can be granted to a person for a particular issue, or general powers can be granted for all issues. Some issues that may arise may be financial issues and decisions, the gifting of monies, health related issues and even life support decisions. These are all typically major decisions that are to be made on behalf of the individual so a highly trustworthy person should be chosen. All decisions made by this person on behalf of the incapacitated person are final. The person with these authorities should also keep records of all decisions that were made and the date the decisions were made for the benefit of the incapacitated person. If the person that has been granted the authority passes away, the powers are immediately revoked. In that situation, a new power of attorney would need to be established.