Changing power of attorney is likely to be a delicate process, regardless of what the situation is. One of the main reasons why power of attorney is changed is because an older parent deems that he or she would like to have a different child or a spouse to have power of attorney. The person granted this power will have the final say in what happens to the granter and the granter's assets if he or she become incapacitated.
Speak with the person who will be granted the power of attorney. For example, if the person who will grant power of attorney is the mother, the mother and the person who will receive power of attorney should first have a verbal agreement about the new situation. Both parties should understand what the other expects.
Notify the former holder of the power of attorney. This is not always possible or feasible. In some situations, the previous owner of power of attorney has passed away. However, in the situations where the power of attorney holder is still alive, he or she should be notified by a certified letter.
Notify other entities that would need to know of a person being revoked of power of attorney privileges--these include banks, hospitals, nursing homes and other places.
Visit a lawyer (or have one visit you) to draw up a new power of attorney agreement. Once the granter and the power of attorney holder-to-be sign the document and it is certified, the change of the power of attorney is complete.
Notify the same people who were earlier notified in step 3 about the revoking of the power of attorney and that there is a new holder of power of attorney. State that this new holder should be contacted for decisions in the event that the granter is unable to make decisions for him or herself.
For amicable changes in power of attorney, it is best to talk to the person from whom the power of attorney is being revoked instead of simply sending a certified letter.
Without written permission from the granter, the power of attorney cannot be changed. This means that the power of attorney cannot be changed for a person who is in a coma or otherwise incapacitated.