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General Power of Appointment
Wife's will created a trust for which Husband was both the trustee and the beneficiary. Husband had the power to invade the trust for his own "happiness, health, support and maintenance." "Happiness" was taken as an entirely separate criterion for invasion from "health, support and maintenance." As a result, Husband's invasion power was not limited by an ascertainable standard and Husband held a general power of appointment. The trust was therefore includible in Husband's gross estate.
Source: Berryman Forsee, et al., DC Kan., 2001-1
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