My 92 yr old mother refuses to let go of legal responsibility. She often forgets issues are pending and I am constantly reminding her.

Time to get mom a doctor's appointment to assess for mental competency. If the doctor declares her "mentally incompetent", get it stated in her medical records as well as as an official notification on her doctor's stationary. Use this info to "help" her finalize her documents.

This is a tough one. I have a 97 year old friend who lives alone and is sharp as any 40 year old. She reads a book a day, cooks, plays Jeopardy daily, does crossword puzzles, and takes care of all of her finances. It is really amazing! I have also know someone who was failing to thrive in their mid 50’s, and declined rather quickly.

Maybe her lawyer could visit her and stress the importance of completing her will vs not completing it. To let her know that it has nothing to do with how long she will live. A trip to the doctor is also important to find out if she is still able to make these decisions.

I also knew if a woman who was quite wealthy, and she kept changing who would benefit from her will on a regular basis.
She would fluctuate between two of her children, and two nephews. The nephew I knew, kept calling her on a regular basis, and he wound up being her final choice of beneficiary. I felt like he was possibly only calling her, for his own chance at a financial windfall. It is so sad how many people care more about money than their loved ones. I think it makes the elderly on edge about who to leave their money to, because they question if they are truly loved by different people or not.

I am pretty sure that since your mother made you her POA, that she loves and trusts you. So, the lawyer should be able to wrap this will matter up for her if you let him know your concerns. It would be so sad for the state to get something she intended you to have.

Best of luck to you both.

What is the reason she gives for not signing the will? Does she already have a will that the new one will replace, or does she not have one at all?

If you have POA and it is active, you can probably sign the off on the taxes on her behalf. Ask her lawyer about that.

Can you get a lawyer to visit her at home to sort the will ?
Fortunately you got the POA done, just before dementia.

I think she may then die intestate. That would mean someone gets appointed as "administrator " of her estate, files probate and handles as an executor would; division of her assets would occur according to the dictates of the state itself. Look up the law on dying intestate in your own state.
You cannot exercise your POA until she has dementia to the extent she is legally incompetent and at that time she couldn't do the will, so you may just need to let this go. Sounds like she has some weird idea that if she doesn't do this she won't die?

Best of luck. Her attorney with his unsigned documents can verify all this for you.

Sounds like she may have the beginnings of Dememtia. You need to get her to sign off on her Will. Once she has full blown Dementia, you can't do anything. Get her evaluated by her PCP. If Dementia is found get a doctor to declare her incompetent to invoke your POA. Then take over her finances.