Powers of Attorney and Advance Directives
Incapacity Planning in North Carolina
Powers of Attorney, Health Care Directives, and Peace of Mind
If you became seriously ill, had a stroke, or were in an accident tomorrow—who would step in to pay your bills, talk with your doctors, and make sure your wishes are honored?
Incapacity planning is how you stay in control, even when you can’t speak for yourself. At Mackintosh Law, PLLC, we help North Carolina families put clear, legally valid instructions in place so the people you trust can act quickly and confidently—without court involvement and without family conflict.
Incapacity planning typically includes:
Financial Powers of Attorney (someone can handle money/legal matters)
Health Care Powers of Attorney (someone can speak with doctors and make medical decisions)
Advance Directives / Living Wills (your written instructions about life-prolonging treatment)
HIPAA Authorization (permission for loved ones to receive medical information)
The Problem This Solves
Without the right documents, your family may have to pursue a court guardianship to help you—an expensive, public, and stressful process that can create conflict (and delay critical decisions).
With the right documents, your trusted people can act immediately (or when needed), and your wishes are clearly documented.
Incapacity Planning Documents
What Is a Financial Power of Attorney?
A Financial Power of Attorney authorizes a person you choose (your “agent”) to handle financial and legal matters if you cannot.
This can include:
Paying bills and managing bank accounts
Handling real estate transactions
Working with retirement accounts and investments
Filing taxes and addressing government benefits
Coordinating with your attorney and other professionals
North Carolina uses the Uniform Power of Attorney Act (Chapter 32C), which sets rules for how powers of attorney are created and used.
What Is an Advance Directive / Living Will?
An Advance Directive (often called a “Living Will”) is your written statement about certain medical decisions—especially life-prolonging measures—if you are in a condition where you can’t speak for yourself.
It typically addresses topics like:
Artificial ventilation
Artificial nutrition/hydration
Life-prolonging treatment in end-stage or permanently unconscious conditions
North Carolina’s framework for advance directives appears in N.C. Gen. Stat. § 90-321 and related sections.
What Is a Health Care Power of Attorney?
A Health Care Power of Attorney lets you name someone to make medical decisions when you cannot communicate.
Your agent can:
Speak with doctors and hospitals
Consent to or refuse treatment based on your wishes
Coordinate care settings (hospital, rehab, home care, long-term care)
Advocate for quality-of-life preferences you’ve discussed
In North Carolina, health care powers of attorney are authorized under N.C. Gen. Stat. § 32A-15.
HIPAA Authorization
Even spouses and adult children can be blocked from receiving information without proper permission.
A HIPAA Authorization helps ensure the people you choose can:
Speak with providers
Receive updates
Access records when needed
This supports your health care agent and reduces confusion in urgent moments.
Our Approach
Clear, Calm, and Customized
Incapacity planning isn’t “one-size-fits-all.” We take time to learn:
Who you trust (and who you don’t)
Your family dynamics (blended families, caregiving roles, conflict points)
Your priorities for independence and quality of life
Your long-term planning goals (estate planning and, when relevant, elder law planning)
Then we build a plan that fits your life—and is legally sound in North Carolina.
Signs You Need Incapacity Planning (or Updates)
You should prioritize this if:
You’re a parent of minor children
You’re caring for aging parents (or expect to soon)
You own a home, have retirement accounts, or run a business
You have a blended family, second marriage, or strained relationships
Your current documents are older than 5–10 years
Your named agents have moved, divorced, or are no longer a good fit
Frequently Asked Questions
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A Financial POA covers money/legal decisions. A Health Care POA covers medical decisions. Most families need both.
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No. Powers of attorney end at death. After death, authority shifts to the executor/personal representative named in a will (or appointed by the court).
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Your family may need to file for guardianship through the clerk of court to gain legal authority—often during a crisis.
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Yes, and many people do. The best choice depends on your family dynamics and who is best suited for each role.
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No. They are planning tools. You remain in control unless you become unable to make or communicate decisions (and you can revoke or update them while you have capacity).
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Not exactly. An advance directive (living will) is broader and addresses certain treatment decisions under specific conditions. A DNR is a medical order typically handled through your healthcare provider.
Ready to put the right people in charge—without court?
If you want an incapacity plan that protects your family and makes your wishes unmistakably clear, we’re here to help.
Schedule a consultation to create or update your:
Financial Power of Attorney
Health Care Power of Attorney
Advance Directive / Living Will
HIPAA Authorization