Money conversations are a common pain point between adult children and elderly parents. The best way to handle this conversation is with open communication. Hear what your mother has to say and then explain your reasoning behind why you want to take over her finances. You could start by offering to pay just one or two bills so she has less to worry about. If she doesn’t agree to this, then back off. If she continues to miss bill payments, then be direct with her and explain your frustration. She is probably just as frustrated as you and the two of you can work together to figure out a solution that works.