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New York & North Carolina

What Is a Special Power of Appointment?


A power of appointment is a legal term that refers to the right of an individual to select a new owner of their property. The power can be wide-ranging or restricted and is divided into two categories: general powers of appointment and special powers of appointment.

In powers of appointment, the original owner of the property is referred to as the donor, unless a will or trust is involved, in which case they are referred to as the settlor, grantor, or testator. The donor retains ownership of the property in question until such time that the donee exercises his or her power of appointment.

When the donor creates a special power appointment, they specify individuals or a group of people as the objects of the power. They may also place conditions on the exercise of power. Unlike the general power of appointment, a special power of appointment cannot be exercised in favor of the donee.

If you have more questions about powers of appointment, contact us at (212) 946 – 4963 or click here to use our contact form to schedule your free consultationParisi, Coan & Saccocio, PLLC, provides comprehensive estate planning services. Our experienced approach, as not only attorneys but as CPA’s, focuses on tax minimization, wealth preservation, and achieving the charitable goals of each client. Clients can be assured their plan is created properly and administered in accordance with their wishes.

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