Appeal 1808971

Fair Hearing Decision 1808971

Power of appointment allows appellant to appoint trust assets to her children upon condition that the money is returned to her; even though trust limits principal distributions to appellant or otherwise constrains appellant’s power of appointment, the phrase “notwithstanding the foregoing” immediately follows; this phrase frees appellant’s power of appointment from the prohibition on the appellant’s benefiting from the trust principal.

Appeal 1802399

Fair Hearing Decision 1802399

Appeal 1812309

Fair Hearing Decision 1812309