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A durable power of attorney involves two parties: a principal and an agent, where the principal designates the agent to manage financial matters on their behalf, typically in writing. While a spouse is often chosen as the agent, any trustworthy person can be selected, and it is advisable to pick someone who is also a beneficiary in the principal's will. The principal can appoint multiple agents to make decisions together or name an alternative agent if the primary cannot act. The key distinction between a durable power of attorney and a general power of attorney is that the latter becomes invalid if the principal is incapacitated, whereas the durable version remains effective until the principal's death or revocation.
