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POWERS OF APPOINTMENT CLASS
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appoint by deed appointive assets appointive property beneficial interests beneficiary benefit Code Ann conveyance corpus court held create a power D's power debts deceased spouse decedent default of appointment devise directed to pay disclaimer distribute the trust donee donee's creditors donee's estate donor effect elective share estate tax executor exer exercise the power facts as Illustration favor gift tax heirs inter vivos inter vivos trust interest in property Internal Revenue Code issue to take ment non-general power NOTE TO SECTION O's children O's death O's issue objects partial release pointment power is exercised power of ap power of appointment power of disposition power presently exercisable powerholder principal Reporter's Tax Note residuary estate revocation revoke rule rule against perpetuities settlor spouse's Statutory Note statutory share surviving spouse take per stirpes takers in default tate tenant testamentary testator's tion transfers Blackacre transfers property trust property Trusts Law vested