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Code · Wisconsin · Chapter 702 — Uniform powers of appointment act

702.503 Power to withdraw.

107 words·~1 min read·/wi/chapter-702/702-503

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702.503 Power to withdraw.
(1)For purposes of this subchapter, and except as otherwise provided in sub.
(2), a power to withdraw property from a trust is considered, during the time the power may be exercised, as a presently exercisable general power of appointment to the extent of the property subject to the power to withdraw.
(2)On the lapse, release, or waiver of a power to withdraw property from a trust, the power is treated as a presently exercisable general power of appointment only to the extent the value of the property affected by the lapse, release, or waiver exceeds the greater of the following:
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