A Living Will is a statement made by you about your end of life care preferences and is used as direct communication between you and a health care provider if you are unable to convey those preferences directly. A Durable Power of Attorney for Health Care includes a statement about your end of life care preferences, but also states with whom you would like the health care provider to communicate about your end of life issues. The power of attorney gives your agent decision making authority based on the recommendations of your medical provider.