Avoiding Disappointment with Powers of Appointment

Heart of America Regional Meeting
Session II
May 1 – 3, 2026
St. Louis, MO

The effective use of powers of appointment within the federal tax and state law framework, with particular attention to the Uniform Power of Appointment Act, and avoiding common pitfalls in exercising, releasing, or disclaiming powers of appointment—such as noncompliance with formal requirements, conflicts of law, and unintended tax or creditor consequences—that frequently lead to litigation or frustrated intent. The presentation includes practical drafting and planning guidance to use powers of appointment deliberately, manage risk, preserve flexibility, and avoid unintended estate, gift, GST, and creditor outcomes.

Speaker: Tami F. Conetta