Her son can step in using the durable power of attorney. He will have to contact on the financial institutions where your sister-in-law has accounts to add his name to them in his role as agent under the power of attorney.
Harry S. Margolis practices elder law, estate, and special needs planning in Boston and Wellesley, Massachusetts. He is the founder of ElderLawAnswers.com and answers consumer questions about estate planning issues here and at AskHarry.info.