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I stepped in IMMEDIATELY after noticing that my mom no longer remembered how to pay rent. I started paying all of the bills and rent, then I set up an email account for her, and put all of her bills on autopay.

I made a file for all of her important paperwork. Then, I got POA while she was still somewhat able to comprehend.

I installed a camera in her apartment (when she still lived alone) to supervise her taking medication.

You have to take over finances NOW, because Dementia is not just a long disease it's a forever disease, and our loved ones forget how to do stuff before you realize it.
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My view of my role as financial POA is two fold:
1. I am legally obligated to assist my mother, not take over what she can do for herself.
2. What I do is turn a dial, not flip a switch.

What this looks like in practice is mom knows what she wants, but does not have the interest, samina, or skills to make it happen.
Some examples in our life:
My mom wants to pay all of her bills, but doesn't track due dates well. So, I set up every bill as auto draft except her credit card, and that one is set to auto draft the minimum payment if her check is late so she doesn't not get a late fee.

My mom knows she wants her taxes done, but I am better able to collect her receipts and send to her accountant than she is.

My mom doesnt want her car registration to expire, so I take the car for inspection before she pays the registration fee.

I try very hard to not take over any aspect of her life, but to support her independence. As she ages, my support will grow, but I do not want her to lose the feeling of autonomy in as many aspects of her life as possible be that her daily activates or her finances.
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There's a sensible middle ground between "doing nothing" and "taking over." You should step in and take care of the fraud and take any action that keeps her from destroying herself and getting scammed. Her financial institution can guide you on how best to do that. Reach out to them on her behalf.

It's understandable that she resists handing her finances over completely, but from my experience, she will do that when she feels she needs to.
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This triggers me on so many levels! i have been through this with my father (who was very docile about it all, and was not happy to give up his 'power' but allowed us to convince him), and now my mother is getting to that point. My MIL never took any help and we had an awful time figuring out her 'stuff' when she died.

I also am a professional in the industry. I am a Daily Money Manager and serve as POA & executor for clients.

If you are seeing issues, it is NOT too early. Your job as POA is to protect your mother's assets. You may not be able to until her doctor gives the green light, depending on how the document is written, but do so as soon as you can. If not, you risk her bankrupting herself and then you will be in a pickle.

Sometimes our parents are more comfortable working with a 3rd party than with us, their own children. Actually, it happens quite often. If you parent can afford help, then you as POA don't have to take on the burden of an extra 2-4 hours a week in many cases, to pay bills, manage other paperwork, handle taxes and clean up her messes. You do need to supervise and review.

It's hard to role reverse and become the parent (or become the child). Give yourself and your mother some grace. Realize that it won't happen overnight and that sometimes an honest conversation does work. Sometimes.
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