Overview
Carol Harrington spoke at the 53rd Annual Heckerling Institute on Estate Planning, Panel, Powers of Appointment.
The panel further explored planning and drafting with powers of appointment including the best ways to make an effective exercise and prove it is consistent with the grant of the power, and to add, remove, or modify powers both when drafting and when confronted with existing instruments. The panel also discussed unwanted attention that powers of appointment may attract from, for instance, creditors and the taxing authorities.
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