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TRUSTEE APPOINTMENTS the Trustor, Hereby Appoints Form

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TRUSTEE APPOINTMENTS the Trustor, Hereby Appoints Form

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one hi everybody welcome back to the tenth of an hour with griffin bridgers where i challenge you to replace a tenth of an hour of billing with a tenth of an hour of learning for today's episode episode 12 we're going to follow up on yesterday's discussion on who is the owner of a trust and we're going to look in particular at trustee powers and general powers of appointment where a beneficiary is also a trustee of a trust under rev proc 94-44 and private letter ruling 2020-20010 so to start in episode 11 who is the owner we briefly discussed how a beneficiary could be treated as the owner of a trust for tax purposes if they have what's known as a general power of appointment now there's lots of nuance to the definition of general power of appointment but generally this will be a power where the beneficiary can take assets out of a trust for their own benefit or for the benefit of their estate their creditors or the creditors of their est

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