It's a good idea to have someone in place who can manage your financial resources and health care decisions for you, if and when it is necessary. Such a person signs a written statement that legally authorizes him or her to act for another, otherwise known as "Durable Power of Attorney." This power may include the ability to make financial decisions for the client, including making gifts and estate planning. In some states, the Uniform Statutory Form Power of Attorney gives the person the authority to consent or even refuse medical treatment on behalf of the client. In most cases, durable powers of attorneys can be tailored to suit individual cases. Because they give people such a large amount of control over another person's life, durable powers of attorney should be given only to someone highly trusted. Consulting an attorney is the best way to get more information on durable powers of attorney.