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Typical language provides for a secondary individual or successor if the first named position is unwilling or unable to serve. You would give written notice to your mother and to the successor that you're either unable or unwilling to serve.
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Yes, you can decline to be POA. Whether that is a good idea is another question.

Could you provide a little more detail, for more specific responses?
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Need more information.....are the siblings always like this? Did they used to be joint POA with you? Why are they throwing a fit?
And why should you want to get out of this extremely powerful position? I would love for my parents to give me POA, but they didn't, and now one of them has dementia and it cant be changed. Very difficult for me to continue caregiving in my peculiar situation.
Are you th one who lives closest to your parents? Then you should have POA.
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i understand your wanting out of it but your mom is giving it to you for a reason . you have an attribute that she trusts . my mothers last months at home would have been a living nightmare if sis and niece would have had control . they steadily degraded everything they came into contact with . always have .
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