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In estate planning, a durable power of attorney is often chosen as a way to plan for those times when you are incapacitated. It is a written document that remains valid even if you should later become unable to make your own decisions.
A legal document that enables an individual to designate another person, called the attorney-in-fact, to act on his/her behalf, even in the event the individual becomes disabled or incapacitated. An "advance directive" (sometimes called a "healthcare directive") combines a living will and durable power of attorney, either in one document or two separate ones.
It is the power vested in an agent or third party by a principal when he is incapacitated to take stated decisions on his/her behalf