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my older sister does not want to be the power of attorney any longer for our 95 year old mother who has advanced alzheimers and wants me to take over. i gladly will-- but have no idea where to begin. does she write a letter of resignation? would that be the first step?

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She can resign but she can not appoint you. Unless your mother is able to appoint you or you are your sister's alternate, the only alternative is to get guardianship. This takes some time and money. I would speak with an elder lawyer to see what options you may have. It may be more effort than it is worth.
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