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To revoke a PoA, the principal must provide written notice to the agent, sign the document in the presence of a notary public, and deliver it to the agent.
There are no special qualifications necessary for someone to act as an attorney-in-fact except that the person must not be a minor or otherwise incapacitated. The best choice is someone you trust.
The principal must sign the POA in the presence of two adult witnesses, who will then also sign the will. However, neither of the witnesses is permitted to be the designated agent for the POA. The POA must be notarized before it will be considered valid in South Carolina.
This is called "recording," or "registering" in some states. Only South Carolina requires you to record a power of attorney for it to be durable?that is, for it to remain in effect if you become incapacitated.
A South Carolina Tax Power of Attorney (Form SC-2848) or ?Department Of Revenue Power Of Attorney And Declaration Of Representative? is a required submission when you wish to grant someone with the authority to act on your behalf when dealing with the South Carolina Department of Revenue.
Durable Powers of Attorney can be written to cover two situations: You want the agent to have authority only if you become unable to act for yourself; or. You want the Power of Attorney to take effect immediately and to continue in effect if you become incapacitated.