power of appointment

简明释义

财产指定权,财产处理权

英英释义

例句

1.A power of appointment allows the holder to decide who will receive certain property upon death.

一项任命权允许持有人决定谁将在去世后获得某些财产。

2.In her will, she included a power of appointment allowing her children to choose their inheritance.

在她的遗嘱中，她包括了一个任命权，允许她的孩子选择他们的遗产。

3.He exercised his power of appointment by naming his favorite charity as a beneficiary.

他通过将他最喜欢的慈善机构指定为受益人来行使他的任命权。

4.The trust document grants the trustee a power of appointment to distribute assets among the beneficiaries.

信托文件授予受托人一个任命权，以在受益人之间分配资产。

5.The power of appointment can be general or limited, depending on the terms set forth in the trust.

根据信托中规定的条款，任命权可以是一般性的或有限的。

作文

The concept of power of appointment is a significant aspect of estate planning and trust law. It refers to the authority granted to an individual, known as the 'appointor,' to designate who will receive certain assets or benefits from a trust or estate. This power can be exercised in various ways, allowing for flexibility in the distribution of assets based on changing circumstances or relationships. Understanding how this power functions is crucial for anyone involved in estate planning, whether as a grantor, trustee, or beneficiary.In essence, the power of appointment allows the appointor to control the distribution of their assets after their death or during their lifetime. There are two primary types of powers of appointment: general and special. A general power of appointment permits the appointor to distribute assets to anyone, including themselves, their estate, or their creditors. This type of power provides the greatest flexibility but may also have tax implications, particularly concerning estate taxes.On the other hand, a special power of appointment restricts the appointor's ability to designate beneficiaries to a specific group of individuals or entities. For example, an appointor might have the power to appoint assets only to their children or to a charity of their choice. This limitation can help ensure that the assets are distributed according to the appointor's wishes, while also potentially providing tax benefits.One of the key advantages of utilizing a power of appointment is the ability to adapt to changes in personal circumstances. Life is unpredictable, and relationships can evolve over time. By granting someone the power to appoint assets, the appointor can ensure that their estate is managed in a way that reflects their current intentions, rather than being locked into decisions made many years prior. This adaptability is particularly valuable in situations where family dynamics may shift, such as divorce or the birth of new family members.Moreover, the power of appointment can play a crucial role in protecting assets from creditors. When an appointor retains a general power of appointment, the assets may be considered part of their estate for tax purposes; however, if they choose to exercise their special power of appointment wisely, they can shield assets from claims against their estate. This strategic use of power can be instrumental in preserving wealth for future generations.It is essential to note that the power of appointment must be executed with careful consideration and legal advice. Mistakes in drafting or executing the power can lead to unintended consequences, including disputes among beneficiaries or challenges to the validity of the trust or will. Therefore, it is advisable to work with an experienced estate planning attorney who can provide guidance tailored to individual circumstances.In conclusion, the power of appointment is a powerful tool in estate planning that offers flexibility and control over asset distribution. By understanding its implications and potential uses, individuals can make informed decisions that reflect their wishes and protect their legacy. Whether one seeks to benefit family members, support charitable causes, or simply maintain control over their assets, the power of appointment serves as a vital mechanism in achieving those goals. As life unfolds, so too can the management of one's estate, ensuring that it aligns with the individual's evolving priorities and values.

“任命权”这一概念是遗产规划和信托法中的一个重要方面。它指的是赋予个人（称为“任命人”）的权力，来指定谁将获得信托或遗产中的某些资产或利益。这一权力可以通过多种方式行使，允许根据变化的情况或关系灵活分配资产。理解这一权力的运作方式对于任何参与遗产规划的人来说都是至关重要的，无论是作为赠与者、受托人还是受益人。从本质上讲，“任命权”使得任命人能够控制他们在去世后或生前资产的分配。任命权主要有两种类型：一般任命权和特殊任命权。一般任命权允许任命人将资产分配给任何人，包括他们自己、他们的遗产或债权人。这种类型的权力提供了最大的灵活性，但也可能带来税务影响，尤其是涉及遗产税时。另一方面，特殊任命权限制了任命人将受益人指定为特定个人或实体的能力。例如，任命人可能只能将资产任命给他们的子女或他们选择的慈善机构。这种限制有助于确保资产按照任命人的意愿进行分配，同时也可能带来税收优惠。利用“任命权”的一个关键优势是能够适应个人情况的变化。生活是不可预测的，关系可能随着时间而演变。通过授予某人任命资产的权力，任命人可以确保他们的遗产以反映当前意图的方式进行管理，而不是被锁定在多年前做出的决定中。这种适应性在家庭动态可能发生变化的情况下尤为重要，例如离婚或新家庭成员的出生。此外，“任命权”在保护资产免受债权人侵害方面也发挥着重要作用。当任命人保留一般任命权时，这些资产可能被视为其遗产的一部分；然而，如果他们明智地行使特殊任命权，他们可以保护资产免受对其遗产的索赔。这种权力的战略使用对于保护未来几代的财富至关重要。需要注意的是，“任命权”必须经过仔细考虑和法律建议来执行。草拟或执行权力时的错误可能导致意想不到的后果，包括受益人之间的争议或对信托或遗嘱有效性的挑战。因此，建议与经验丰富的遗产规划律师合作，他们可以提供针对个人情况的指导。总之，“任命权”是遗产规划中的一种强大工具，提供了灵活性和对资产分配的控制。通过理解其含义和潜在用途，个人可以做出反映其愿望并保护其遗产的明智决定。无论一个人寻求惠及家庭成员、支持慈善事业，还是仅仅希望保持对其资产的控制，“任命权”都是实现这些目标的重要机制。随着生活的发展，个人的遗产管理也可以随之调整，以确保与个人不断变化的优先事项和价值观保持一致。