You have the right to make decisions regarding your property and health care, and a power of attorney will ensure that you retain that right if you are incapable of making decisions for yourself or if you are far removed from your daily affairs. In this arrangement, you would obtain a form and specify whom you wish to name as your agent, which powers to grant the agent, and how long the agent should wield these powers. Most often, the power of attorney should be “durable,” which means it will continue to remain in effect if the principal becomes incapacitated and can no longer make decisions. Read more MA Power of Attorney Statutes if you have any questions about the specific laws.

Source – Tax (M2848) – https://www.mass.gov/doc/form-m-2848-power-of-attorney-and-declaration-of-representative