appointment should be near the top of our checklist when designing trust
instruments. When used properly, they
are often a great technique to inject flexibility into a long-term trust while
at the same time not forfeiting otherwise available tax benefits. As with most estate planning tools, however,
a thorough understanding of the proper design of powers of appointment is
necessary to avoid negative or even disastrous tax and non-tax
consequences. The following common
issues will be discussed:
- Achieving Basis Step-Up Through Powers of Appointment
- Non-Tax Uses for Powers of Appointment
- Issues Addressed by the Uniform Powers of Appointment Act
- Avoiding Ambiguity and Disputes in Drafting Language Conferring and Exercising Powers of Appointment
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