The decisions you need to make depend on how much power you are going to give to the person who will hold a power of attorney for you. The more powers you are going to give, the more careful you need to be about the selection of the person you will name.

The decisions you need to make to create a power of attorney are:

• What powers are you going to give?

• When can the holder exercise his powers?

• Who do you want to name?

Review the powers described in the sample durable power of attorney. This sample is a very broad power of attorney. However, you can go through and strike any power you don't want the holder to have.

Once you have carefully reviewed the list of powers, it will help you decide who should hold your power of attorney. You should name a person to act as the primary holder of your power of attorney and you should also name a substitute or successor who can serve if the first person you named is not available.