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The power of attorney for the mother does not pass on to anyone upon the death of the attorney-in-fact. That power dies along with the son. When a person gives her power of attorney to another person (the attorney-in-fact), that choice is considered so personal that it cannot be passed on to any another person. A good POA will include a provision for an alternate attorney-in-fact to be empowered upon the death of the first person in the same way that a will provides for an alternate executor.

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Q: If a man with power of attorney for his living mom dies will his POA for his mom transfer to his wife or to the POA of his moms body or to his other living sibling and what legal action is necessary?
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