A Power of Attorney names a person who will make decisions and care for your property (home, car, investments, bank accounts, furniture and personal property etc.) in the event you should become temporarily or permanently incapacitated. You should also name at least one alternate person in the event the first person is unable to make these decisions for you for whatever reason. The person you name is called the “attorney in fact” and can deal with your property just as you can. However, the attorney in fact has a duty to act in your best interests when dealing with your property.