Among the most useful tools at an estate planner’s disposal is a power of appointment. There’s an almost infinite variety of powers of appointment, and they can be used to accomplish numerous important tax and non-tax estate planning objectives. In addition, powers of appointment may have significant, and sometimes surprising, tax consequences. In this presentation, we will examine numerous aspects of powers of appointment, including:
- Types of powers of appointment
- How to design, draft and exercise powers of appointment
- Tax characteristics of powers of appointment
- Goals that may be achieved using powers of appointment
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