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Creation, Exercise, and Transfer Tax Considerations Of Powers Of Appointment
Trusts and Estates Quarterly; Vol. 30, Issue 3 (2024)
Credit(s):
1 Self-Study Credit
1 Legal Specialization in Estate Planning; Trust & Probate Law
Powers of appointment are versatile and powerful estate planning tools that shift control over the disposition of trust assets to the powerholder. They also play a pivotal role in transfer tax planning for clients who wish to create long-term trusts, particularly those designed to continue for multiple generations. This article begins with a basic introduction to the types of powers of appointment available, as well as the requirements and drafting considerations when creating and exercising such powers under California law. Next, consideration is given to the strategies involved in optimizing powers of appointment for estate, gift, and generation-skipping transfer (“GST”) tax (collectively referred to in this article as “transfer tax”), and drafting
1 Self-Study Credit
1 Legal Specialization in Estate Planning; Trust & Probate Law
All
Standard
Non-Member
$20.00
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