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My Mom is incapable of making the change herself, so how do I go about making the changes?

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Put it writing that you cannot do this. Give this to your mom, sisters, and any lawyer involved. Are the sisters already listed as alternates? Why don't you want to do this? Are you unclear about your responsibilities? Did you agree to it originally?
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I have Multiple Sclerosis and did agree to it originally. But the MS has progressed to a point where I'm not always well enough to handle my responsibilities to my Mother. I have two sisters, one who is Executor of her will and I was POA since I am the oldest.We all have a close relationship with each other and with our Mom. I just didn't know if I could relinquish the responsibility myself, or if it was something we would need to have drawn up by an attorney. Thanks for responding! :)
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That is very thoughtful of you. I hope you have the legal paperwork for yourself too.
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