This report addresses the desire by those who are contemplating their own possible mental incapacity to assign to someone power of attorney over their affairs. At the time of this report, at common law, a power of attorney would automatically terminate as soon as the donor of that power had become mentally incapable. As a result, many people who suffered mental incapacity would have a trustee assigned by a court to care for their affairs. This report concludes that the intentions of individuals would be far better served by the creation of a legislative framework for an “enduring power of attorney” (an “EPA”), which would continue, or perhaps even begin and continue, after the donor of that power became mentally incapable. The report includes a consideration of the controls on this power to ensure that it was used for its intended ends, and also includes a consideration of situations where the power could be contested by appropriate parties. The report also includes 44 recommendations, a draft Powers of Attorney Act, and a draft Dependent Adults Amendment Act (intended to amend the Dependent Adults Act, RSA 1980, c D-32), all of which are intended to create a framework for an EPA.