How do I resign as POA?

The laws can vary by state but here is a good plan from legalzoom that you can use. It is best to tell the person you are POA for in person that you are doing this so they can begin the process of finding a new one. If they don't want you to resign, that doesn't matter...you don't have to accept/keep POA if you aren't willing.

Step 1
Draft a letter of formal resignation. Although some states don't require a letter of resignation, providing one protects you legally. Include the date the power of attorney was signed, the full names of the agent and principal, a statement that indicates you're resigning, and the last day you will act as an agent.

Step 2
Take the letter to a notary public. Sign and date the letter in front of the notary and ask her to notarize your signature.

Step 3
Make copies of the resignation. You need a copy for your records, copies for any other agents named in the document, and copies for all places where you had the power of attorney on file, such as the principal's bank.

Step 4
Send the original resignation letter to the principal by certified mail, return receipt requested. Send copies in the same way to all places that had the power of attorney on file and the other agents. Keep your copy and the mail receipts

Thank you so much for the help, AngelKW

Depending on the law of your state, you may need to record a copy of your resignation letter with the Recorder of Deeds office in the county where the principal lives.

Is there a contingent Attorney in Fact named in the original document? Depending on what state you are in, you can just resign and make sure the contingent beneficiary knows. They must go to all of the places that have you recorded. Best bet is to access the Secretary of State's website for the state you are in. All of these things can be done whether or not your relative is able to sign a new Durable POA. If your relative can no longer sign due to competency issues, that is an issue for an attorney.

Here is an example: My sister created both a Health care and statutory Durable POA naming my mother first and then me as contingent. Not long after, my sister had a medical decline and my mother did as well. I assumed the responsibilities as dictated in the original documents. We did not have to do anything else. My mom did not have to formally revoke her attorney in fact role. If I for some reason cannot act as my sister's Attorney in Fact, then we will have to figure something out. (My sister cannot legally sign documents any longer and my mother has since passed away).