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What is a Power of Appointment? A power of appointment is a valuable estate planning tool, which, broadly speaking, is a power that is frequently conferred on a person, including an executor, and the trustee and/or beneficiary of a testamentary or inter vivos trust (the “donee”), in relation to the
A continuing power of attorney for property is an estate planning tool that enables a person (i.e., the attorney) to step into the shoes of the grantor when the grantor becomes mentally incapable and to do everything the grantor could lawfully do, except make a will. An attorney for property
In the world of trusts and estates law, the acronym “GRE” is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate (“GRE”), may be well known, its impact perhaps less so. A testamentary trust is a trust created as a result of a person’s death. An estate is