First American

Powers of Appointment - The Swiss Army Knife of Estate Planning

Among the most useful tools at an estate planner’s disposal is a power of appointment. There’s an almost infinite variety of powers of appointment, and they can be used to accomplish numerous important tax and non-tax estate planning objectives. In addition, powers of appointment may have significant, and sometimes surprising, tax consequences. In this presentation, we’ll examine numerous aspects of powers of appointment, including:

  • Types of powers of appointment
  • How to design, draft and exercise powers of appointment
  • Tax characteristics of powers of appointment
  • Goals that may be achieved using powers of appointment

Earn your continuing education credits for attorneys (MCLE) and/or CPAs (CPE) with us. Hope you can join us on Tuesday, January 24th at 10 am PST for our powers of appointment course.

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CA MCLE CREDIT: 1.5 hours
CA CPE CREDIT (CPAs): 1.5 hours