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The power given to an individual under the terms of a trust. The individual given the power is referred to as the “holder” of power. They can appoint property to specific persons upon the termination of that person’s interest in the trust. The power attained during this appointment may be general. This could allow for the property to be appointed and distributed to a group of another holder. Property under this appointment is seen as part of the holder’s gross estate for tax purposes.

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