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The principal has been diagnosed incompetent and transferred to a distant nursing home.

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Here is a link that might take care of this for you.

https://bellaireprobate.com/2018/12/the-successor-agent/
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Did an attorney set up your mother's POA documents? If so, consult for advice to quickly transfer to the next successor in line.

If set up and registered with her health provider and witnessed by two people of the State of TX, consult her health provider for help.

97-Yroldmom's suggested link will help.
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Do you mean second or successor (If first is unable) POA or do you mean successor in or executor of the will? If it’s the first situation there is no need to do anything other than turn over the info and access to everything I’m going to assume you are the first named POA and simply aren’t able to keep up with everything because you are further away and for my purposes here your sibling is next named. You are no longer able to do it all so your sibling has the legal ability to also act as POA in your absence. Now if there is contention in this situation and your sibling doesn’t want the actual legal authority or has opinions but doesn’t want the work sort of thing I don’t think you can force that. Or if that sibling is trying to take over but you don’t agree and it’s a problem because they are closer or something, that’s a different kettle of wax.

It may be different in different states but my two siblings and I each have POA but set it up so one has final say about financial stuff and one about medical stuff, we asked for that but we all see eye to eye so it isn’t a problem between us and the rest of the world looks at us a equals because we each have DPOA documents.
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Have you thoroughly read the document? Often times it tells you how to transfer POA to the successor.

Otherwise, you would write a letter stating you are unable to perform the required duties and you are turning the POA over to the successor. You can clarify that this is temporary or a total resignation. If the principal is no longer competent I would not resign, because we just don't know what's going to happen and you wouldn't want to leave them without a POA. So be specific about time you are unable to perform, you can always do an extension letter.
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Consult an attorney.
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consult an attorney to draw up the legal paperwork for the transfer that allows the next person to access the bank accounts and loans or savings etc. so business can carry on as usual. Shop around.
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call person who set up the POA paperwork.
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Anointed50: Perhaps you need to retain an elder law attorney.
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