A Continuing Power of Attorney for Property allows a person (known as the "Donor") to give another person (known as the "Attorney" or the "Donee") the power to deal with the Donor's assets, to enter into legally binding contracts on behalf of the Donor and generally to stand in the place of the Donor with respect to the financial affairs of the Donor. This Power of Attorney may be limited in numerous ways including when and for how long is the Power of Attorney effective and what property of the Donor is covered by the Power of Attorney.

A Power of Attorney for Personal Care allows the Attorney to make decisions for the Donor with respect to medical treatment, place of residence, provision of food and clothing, personal safety and personal hygiene in the event that the donor is incapable of making one or more of those decisions for herself. A "Living Will" deals specifically with how the Donor wishes to be maintained and treated in the face of a major, catastrophic medical situation and is another name for a Power of Attorney for Personal Care.

When making either Power of Attorney, one must carefully consider who the Attorney will be and who would be the Attorney in the event that the first named Attorney cannot or will not act as Attorney. Additionally, the Donor must carefully consider any specific conditions, restrictions or instructions that she may wish to include in the Power of Attorney.