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 1812309

Fair Hearing Decision 1812309

Appeal 1811262

Fair Hearing Decision 1811262

The Appellant’s nominee trust was found noncountable because it is a principal-agent relationship. The hearing officer also found that the Appellant’s due process rights were violated by the agency’s practice of withholding its reasons for the denial until the hearing.