H.B. 174

             1     

UNIFORM POWERS OF APPOINTMENT ACT

             2     
2014 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Chief Sponsor: V. Lowry Snow

             5     
Senate Sponsor: Lyle W. Hillyard

             6     
             7      LONG TITLE
             8      General Description:
             9          This bill modifies provisions related to powers of appointment.
             10      Highlighted Provisions:
             11          This bill:
             12          .    addresses exercise of power of appointment;
             13          .    addresses compliance with specific reference requirements;
             14          .    enacts the Uniform Powers of Appointment Act, including:
             15              .    general provisions, such as definitions, governing law, and the relationship of
             16      common law and principles of equity;
             17              .    providing for the creation, revocation, and amendment of the power of
             18      appointment;
             19              .    addressing the exercise of a power of appointment;
             20              .    addressing disclaimer or release and the contract to appoint or not appoint;
             21              .    addressing the rights of a powerholder's creditors in appointive property; and
             22              .    including miscellaneous provisions; and
             23          .    makes technical and conforming amendments.
             24      Money Appropriated in this Bill:
             25          None
             26      Other Special Clauses:
             27          None


             28      Utah Code Sections Affected:
             29      AMENDS:
             30           75-2-608 , as repealed and reenacted by Laws of Utah 1998, Chapter 39
             31      REPEALS AND REENACTS:
             32           75-2-704 , as enacted by Laws of Utah 1998, Chapter 39
             33      ENACTS:
             34           75-9-101 , Utah Code Annotated 1953
             35           75-9-102 , Utah Code Annotated 1953
             36           75-9-103 , Utah Code Annotated 1953
             37           75-9-104 , Utah Code Annotated 1953
             38           75-9-201 , Utah Code Annotated 1953
             39           75-9-202 , Utah Code Annotated 1953
             40           75-9-203 , Utah Code Annotated 1953
             41           75-9-204 , Utah Code Annotated 1953
             42           75-9-205 , Utah Code Annotated 1953
             43           75-9-206 , Utah Code Annotated 1953
             44           75-9-301 , Utah Code Annotated 1953
             45           75-9-302 , Utah Code Annotated 1953
             46           75-9-303 , Utah Code Annotated 1953
             47           75-9-304 , Utah Code Annotated 1953
             48           75-9-305 , Utah Code Annotated 1953
             49           75-9-306 , Utah Code Annotated 1953
             50           75-9-307 , Utah Code Annotated 1953
             51           75-9-308 , Utah Code Annotated 1953
             52           75-9-309 , Utah Code Annotated 1953
             53           75-9-310 , Utah Code Annotated 1953
             54           75-9-311 , Utah Code Annotated 1953
             55           75-9-312 , Utah Code Annotated 1953
             56           75-9-313 , Utah Code Annotated 1953
             57           75-9-314 , Utah Code Annotated 1953
             58           75-9-401 , Utah Code Annotated 1953


             59           75-9-402 , Utah Code Annotated 1953
             60           75-9-403 , Utah Code Annotated 1953
             61           75-9-404 , Utah Code Annotated 1953
             62           75-9-405 , Utah Code Annotated 1953
             63           75-9-406 , Utah Code Annotated 1953
             64           75-9-407 , Utah Code Annotated 1953
             65           75-9-501 , Utah Code Annotated 1953
             66           75-9-502 , Utah Code Annotated 1953
             67           75-9-503 , Utah Code Annotated 1953
             68           75-9-504 , Utah Code Annotated 1953
             69           75-9-601 , Utah Code Annotated 1953
             70           75-9-602 , Utah Code Annotated 1953
             71           75-9-603 , Utah Code Annotated 1953
             72     
             73      Be it enacted by the Legislature of the state of Utah:
             74          Section 1. Section 75-2-608 is amended to read:
             75           75-2-608. Exercise of power of appointment.
             76          In the absence of a requirement that a power of appointment be exercised by a
             77      reference, or by an express or specific reference, to the power, a general residuary clause in a
             78      will, or a will making general disposition of all of the testator's property, expresses an intention
             79      to exercise a power of appointment held by the testator only if:
             80          (1) the power is a general power exercisable in favor of the powerholder's estate and
             81      the creating instrument does not contain [a] an effective gift if the power is not exercised; or
             82          (2) the testator's will manifests an intention to include the property subject to the
             83      power.
             84          Section 2. Section 75-2-704 is repealed and reenacted to read:
             85          75-2-704. Power of appointment -- Compliance with specific reference
             86      requirement.
             87          A powerholder's substantial compliance with a formal requirement of appointment
             88      imposed in a governing instrument by the donor, including a requirement that the instrument
             89      exercising the power of appointment make reference or specific reference to the power, is


             90      sufficient if:
             91          (1) the powerholder knows of and intends to exercise the power; and
             92          (2) the powerholder's manner of attempted exercise does not impair a material purpose
             93      of the donor imposing the requirement.
             94          Section 3. Section 75-9-101 is enacted to read:
             95     
CHAPTER 9. UNIFORM POWERS OF APPOINTMENT ACT

             96     
Part 1. General Provisions

             97          75-9-101. Title.
             98          This chapter is known as the "Uniform Powers of Appointment Act."
             99          Section 4. Section 75-9-102 is enacted to read:
             100          75-9-102. Definitions.
             101          As used in this chapter:
             102          (1) "Appointee" means a person to which a powerholder makes an appointment of
             103      appointive property.
             104          (2) "Appointive property" means the property or property interest subject to a power of
             105      appointment.
             106          (3) "Blanket-exercise clause" means a clause in an instrument that exercises a power of
             107      appointment and is not a specific-exercise clause. The term includes a clause that:
             108          (a) expressly uses the words "any power" in exercising any power of appointment the
             109      powerholder has;
             110          (b) expressly uses the words "any property" in appointing any property over which the
             111      powerholder has a power of appointment; or
             112          (c) disposes of all property subject to disposition by the powerholder.
             113          (4) "Donor" means a person that creates a power of appointment.
             114          (5) "Exclusionary power of appointment" means a power of appointment exercisable in
             115      favor of any one or more of the permissible appointees to the exclusion of the other permissible
             116      appointees.
             117          (6) "General power of appointment" means a power of appointment exercisable in
             118      favor of the powerholder, the powerholder's estate, a creditor of the powerholder, or a creditor
             119      of the powerholder's estate.
             120          (7) "Gift-in-default clause" means a clause identifying a taker in default of


             121      appointment.
             122          (8) "Impermissible appointee" means a person that is not a permissible appointee.
             123          (9) "Instrument" means a record.
             124          (10) "Nongeneral power of appointment" means a power of appointment that is not a
             125      general power of appointment.
             126          (11) "Permissible appointee" means a person in whose favor a powerholder may
             127      exercise a power of appointment.
             128          (12) "Person" means an individual, estate, trust, business or nonprofit entity, public
             129      corporation, government or governmental subdivision, agency, or instrumentality, or other
             130      legal entity.
             131          (13) "Powerholder" means a person in whom a donor creates a power of appointment.
             132          (14) "Power of appointment" means a power that enables a powerholder acting in a
             133      nonfiduciary capacity to designate a recipient of an ownership interest in, or another power of
             134      appointment over, the appointive property. The term does not include a power of attorney.
             135          (15) "Presently exercisable power of appointment" means a power of appointment
             136      exercisable by the powerholder at a relevant time. The term:
             137          (a) includes a power of appointment not exercisable until the occurrence of a specified
             138      event, the satisfaction of an ascertainable standard, or the passage of a specified time only after:
             139          (i) the occurrence of the specified event;
             140          (ii) the satisfaction of the ascertainable standard; or
             141          (iii) the passage of the specified time; and
             142          (b) does not include a power exercisable only at the powerholder's death.
             143          (16) "Record" means information that is inscribed on a tangible medium or that is
             144      stored in an electronic or other medium and is retrievable in perceivable form.
             145          (17) "Specific-exercise clause" means a clause in an instrument that specifically refers
             146      to and exercises a particular power of appointment.
             147          (18) "Taker in default of appointment" means a person that takes all or part of the
             148      appointive property to the extent the powerholder does not effectively exercise the power of
             149      appointment.
             150          (19) "Terms of the instrument" means the manifestation of the intent of the maker of
             151      the instrument regarding the instrument's provisions as expressed in the instrument or as may


             152      be established by other evidence that would be admissible in a legal proceeding.
             153          Section 5. Section 75-9-103 is enacted to read:
             154          75-9-103. Governing law.
             155          Unless the terms of the instrument creating a power of appointment manifest a contrary
             156      intent:
             157          (1) the creation, revocation, or amendment of the power is governed by the law of the
             158      donor's domicile at the relevant time; and
             159          (2) the exercise, release, or disclaimer of the power, or the revocation or amendment of
             160      the exercise, release, or disclaimer of the power, is governed by the law of the powerholder's
             161      domicile at the relevant time.
             162          Section 6. Section 75-9-104 is enacted to read:
             163          75-9-104. Common law and principles of equity.
             164          The common law and principles of equity supplement this chapter, except to the extent
             165      modified by this chapter or laws of this state other than this chapter.
             166          Section 7. Section 75-9-201 is enacted to read:
             167     
Part 2. Creation, Revocation, and Amendment of Power of Appointment

             168          75-9-201. Creation of power of appointment.
             169          (1) A power of appointment is created only if:
             170          (a) the instrument creating the power:
             171          (i) is valid under applicable law; and
             172          (ii) except as otherwise provided in Subsection (2), transfers the appointive property;
             173      and
             174          (b) the terms of the instrument creating the power manifest the donor's intent to create
             175      in a powerholder a power of appointment over the appointive property exercisable in favor of a
             176      permissible appointee.
             177          (2) Subsection (1)(a)(ii) does not apply to the creation of a power of appointment by
             178      the exercise of a power of appointment.
             179          (3) A power of appointment may not be created in a deceased individual.
             180          (4) Subject to an applicable rule against perpetuities, a power of appointment may be
             181      created in an unborn or unascertained powerholder.
             182          Section 8. Section 75-9-202 is enacted to read:


             183          75-9-202. Nontransferability.
             184          A powerholder may not transfer a power of appointment. If a powerholder dies without
             185      exercising or releasing a power, the power lapses.
             186          Section 9. Section 75-9-203 is enacted to read:
             187          75-9-203. Presumption of unlimited authority.
             188          Subject to Section 75-9-205 , and unless the terms of the instrument creating a power of
             189      appointment manifest a contrary intent, the power is:
             190          (1) presently exercisable;
             191          (2) exclusionary; and
             192          (3) except as otherwise provided in Section 75-9-204 , general.
             193          Section 10. Section 75-9-204 is enacted to read:
             194          75-9-204. Exception to presumption of unlimited authority.
             195          Unless the terms of the instrument creating a power of appointment manifest a contrary
             196      intent, the power is nongeneral if:
             197          (1) the power is exercisable only at the powerholder's death; and
             198          (2) the permissible appointees of the power are a defined and limited class that does
             199      not include the powerholder's estate, the powerholder's creditors, or the creditors of the
             200      powerholder's estate.
             201          Section 11. Section 75-9-205 is enacted to read:
             202          75-9-205. Rules of classification.
             203          (1) In this section, "adverse party" means a person with a substantial beneficial interest
             204      in property that would be affected adversely by a powerholder's exercise or nonexercise of a
             205      power of appointment in favor of the powerholder, the powerholder's estate, a creditor of the
             206      powerholder, or a creditor of the powerholder's estate.
             207          (2) If a powerholder may exercise a power of appointment only with the consent or
             208      joinder of an adverse party, the power is nongeneral.
             209          (3) If the permissible appointees of a power of appointment are not defined and
             210      limited, the power is exclusionary.
             211          Section 12. Section 75-9-206 is enacted to read:
             212          75-9-206. Power to revoke or amend.
             213          A donor may revoke or amend a power of appointment only to the extent that:


             214          (1) the instrument creating the power is revocable by the donor; or
             215          (2) the donor reserves a power of revocation or amendment in the instrument creating
             216      the power of appointment.
             217          Section 13. Section 75-9-301 is enacted to read:
             218     
Part 3. Exercise of Power of Appointment

             219          75-9-301. Requisites for exercise of power of appointment.
             220          A power of appointment is exercised only:
             221          (1) if the instrument exercising the power is valid under applicable law;
             222          (2) if the terms of the instrument exercising the power:
             223          (a) manifest the powerholder's intent to exercise the power; and
             224          (b) subject to Section 75-9-304 , satisfy the requirements of exercise, if any, imposed by
             225      the donor; and
             226          (3) to the extent the appointment is a permissible exercise of the power.
             227          Section 14. Section 75-9-302 is enacted to read:
             228          75-9-302. Intent to exercise -- Determining intent from residuary clause.
             229          (1) As used in this section:
             230          (a) "Residuary clause" does not include a residuary clause containing a
             231      blanket-exercise clause or a specific-exercise clause.
             232          (b) "Will" includes a codicil and a testamentary instrument that revises another will.
             233          (2) A residuary clause in a powerholder's will, or a comparable clause in the
             234      powerholder's revocable trust, manifests the powerholder's intent to exercise a power of
             235      appointment only if:
             236          (a) the terms of the instrument containing the residuary clause do not manifest a
             237      contrary intent;
             238          (b) the power is a general power exercisable in favor of the powerholder's estate;
             239          (c) there is no gift-in-default clause or the clause is ineffective; and
             240          (d) the powerholder did not release the power.
             241          Section 15. Section 75-9-303 is enacted to read:
             242          75-9-303. Intent to exercise -- After-acquired power.
             243          Unless the terms of the instrument exercising a power of appointment manifest a
             244      contrary intent:


             245          (1) except as otherwise provided in Subsection (2), a blanket-exercise clause extends to
             246      a power acquired by the powerholder after executing the instrument containing the clause; and
             247          (2) if the powerholder is also the donor of the power, the clause does not extend to the
             248      power unless there is no gift-in-default clause or the gift-in-default clause is ineffective.
             249          Section 16. Section 75-9-304 is enacted to read:
             250          75-9-304. Substantial compliance with donor-imposed formal requirement.
             251          A powerholder's substantial compliance with a formal requirement of appointment
             252      imposed by the donor, including a requirement that the instrument exercising the power of
             253      appointment make reference or specific reference to the power, is sufficient if:
             254          (1) the powerholder knows of and intends to exercise the power; and
             255          (2) the powerholder's manner of attempted exercise of the power does not impair a
             256      material purpose of the donor in imposing the requirement.
             257          Section 17. Section 75-9-305 is enacted to read:
             258          75-9-305. Permissible appointment.
             259          (1) A powerholder of a general power of appointment that permits appointment to the
             260      powerholder or the powerholder's estate may make any appointment, including an appointment
             261      in trust or creating a new power of appointment, that the powerholder could make in disposing
             262      of the powerholder's own property.
             263          (2) A powerholder of a general power of appointment that permits appointment only to
             264      the creditors of the powerholder or of the powerholder's estate may appoint only to those
             265      creditors.
             266          (3) Unless the terms of the instrument creating a power of appointment manifest a
             267      contrary intent, the powerholder of a nongeneral power may:
             268          (a) make an appointment in any form, including an appointment in trust, in favor of a
             269      permissible appointee;
             270          (b) create a general power in a permissible appointee; or
             271          (c) create a nongeneral power in any person appoint one or more of the permissible
             272      appointees of the original nongeneral power.
             273          Section 18. Section 75-9-306 is enacted to read:
             274          75-9-306. Appointment to deceased appointee or permissible appointee's
             275      descendant.


             276          (1) Subject to Sections 75-2-603 and 75-2-604 , an appointment to a deceased appointee
             277      is ineffective.
             278          (2) Unless the terms of the instrument creating a power of appointment manifest a
             279      contrary intent, a powerholder of a nongeneral power may exercise the power in favor of, or
             280      create a new power of appointment in, a descendant of a deceased permissible appointee
             281      whether or not the descendant is described by the donor as a permissible appointee.
             282          Section 19. Section 75-9-307 is enacted to read:
             283          75-9-307. Impermissible appointment.
             284          (1) Except as otherwise provided in Section 75-9-306 , an exercise of a power of
             285      appointment in favor of an impermissible appointee is ineffective.
             286          (2) An exercise of a power of appointment in favor of a permissible appointee is
             287      ineffective to the extent the appointment is a fraud on the power.
             288          Section 20. Section 75-9-308 is enacted to read:
             289          75-9-308. Elective allocation doctrine.
             290          If a powerholder exercises a power of appointment in a disposition that also disposes of
             291      property the powerholder owns, the owned property and the appointive property shall be
             292      allocated in the permissible manner that best carries out the powerholder's intent.
             293          Section 21. Section 75-9-309 is enacted to read:
             294          75-9-309. Capture doctrine -- Disposition of ineffectively appointed property
             295      under general power.
             296          To the extent a powerholder of a general power of appointment, other than a power to
             297      withdraw property from, revoke, or amend a trust, makes an ineffective appointment:
             298          (1) the gift-in-default clause controls the disposition of the ineffectively appointed
             299      property; or
             300          (2) if there is no gift-in-default clause or to the extent the clause is ineffective, the
             301      ineffectively appointed property:
             302          (a) passes to:
             303          (i) the powerholder if the powerholder is a permissible appointee and is living; or
             304          (ii) if the powerholder is an impermissible appointee or is deceased, the powerholder's
             305      estate if the estate is a permissible appointee; or
             306          (b) if there is no taker under Subsection (2)(a), passes under a reversionary interest to


             307      the donor or the donor's transferee or successor in interest.
             308          Section 22. Section 75-9-310 is enacted to read:
             309          75-9-310. Disposition of unappointed property under released or unexercised
             310      general power.
             311          To the extent a powerholder releases or fails to exercise a general power of appointment
             312      other than a power to withdraw property from, revoke, or amend a trust:
             313          (1) the gift-in-default clause controls the disposition of the unappointed property; or
             314          (2) if there is no gift-in-default clause or to the extent the clause is ineffective:
             315          (a) except as otherwise provided in Subsection (2)(b), the unappointed property passes
             316      to:
             317          (i) the powerholder if the powerholder is a permissible appointee and is living; or
             318          (ii) if the powerholder is an impermissible appointee or is deceased, the powerholder's
             319      estate if the estate is a permissible appointee; or
             320          (b) to the extent the powerholder released the power, or if there is no taker under
             321      Subsection (2)(a), the unappointed property passes under a reversionary interest to the donor or
             322      the donor's transferee or successor in interest.
             323          Section 23. Section 75-9-311 is enacted to read:
             324          75-9-311. Disposition of unappointed property under released or unexercised
             325      nongeneral power.
             326          To the extent a powerholder releases, ineffectively exercises, or fails to exercise a
             327      nongeneral power of appointment:
             328          (1) the gift-in-default clause controls the disposition of the unappointed property; or
             329          (2) if there is no gift-in-default clause or to the extent the clause is ineffective, the
             330      unappointed property:
             331          (a) passes to the permissible appointees if:
             332          (i) the permissible appointees are defined and limited; and
             333          (ii) the terms of the instrument creating the power do not manifest a contrary intent; or
             334          (b) if there is no taker under Subsection (2)(a), passes under a reversionary interest to
             335      the donor or the donor's transferee or successor in interest.
             336          Section 24. Section 75-9-312 is enacted to read:
             337          75-9-312. Disposition of unappointed property if partial appointment to taker in


             338      default.
             339          Unless the terms of the instrument creating or exercising a power of appointment
             340      manifest a contrary intent, if the powerholder makes a valid partial appointment to a taker in
             341      default of appointment, the taker in default of appointment may share fully in unappointed
             342      property.
             343          Section 25. Section 75-9-313 is enacted to read:
             344          75-9-313. Appointment to taker in default.
             345          If a powerholder makes an appointment to a taker in default of appointment and the
             346      appointee would have taken the property under a gift-in-default clause had the property not
             347      been appointed, the power of appointment is considered not to have been exercised and the
             348      appointee takes under the clause.
             349          Section 26. Section 75-9-314 is enacted to read:
             350          75-9-314. Powerholder's authority to revoke or amend exercise.
             351          A powerholder may revoke or amend an exercise of a power of appointment only to the
             352      extent that:
             353          (1) the powerholder reserves a power of revocation or amendment in the instrument
             354      exercising the power of appointment and, if the power is nongeneral, the terms of the
             355      instrument creating the power of appointment do not prohibit the reservation; or
             356          (2) the terms of the instrument creating the power of appointment provide that the
             357      exercise is revocable or amendable.
             358          Section 27. Section 75-9-401 is enacted to read:
             359     
Part 4. Disclaimer or Release - Contract to Appoint or Not to Appoint.

             360          75-9-401. Disclaimer.
             361          As provided by Section 75-2-801 :
             362          (1) A powerholder may disclaim all or part of a power of appointment.
             363          (2) A permissible appointee, an appointee, or a taker in default of appointment may
             364      disclaim all or part of an interest in appointive property.
             365          Section 28. Section 75-9-402 is enacted to read:
             366          75-9-402. Authority to release.
             367          A powerholder may release a power of appointment, in whole or in part, except to the
             368      extent the terms of the instrument creating the power prevent the release.


             369          Section 29. Section 75-9-403 is enacted to read:
             370          75-9-403. Method of release.
             371          A powerholder of a releasable power of appointment may release the power in whole or
             372      in part:
             373          (1) by substantial compliance with a method provided in the terms of the instrument
             374      creating the power; or
             375          (2) if the terms of the instrument creating the power do not provide a method or the
             376      method provided in the terms of the instrument is not expressly made exclusive, by a record
             377      manifesting the powerholder's intent by clear and convincing evidence.
             378          Section 30. Section 75-9-404 is enacted to read:
             379          75-9-404. Revocation or amendment of release.
             380          A powerholder may revoke or amend a release of a power of appointment only to the
             381      extent that:
             382          (1) the instrument of release is revocable by the powerholder; or
             383          (2) the powerholder reserves a power of revocation or amendment in the instrument of
             384      release.
             385          Section 31. Section 75-9-405 is enacted to read:
             386          75-9-405. Power to contract -- Presently exercisable power of appointment.
             387          A powerholder of a presently exercisable power of appointment may contract:
             388          (1) not to exercise the power; or
             389          (2) to exercise the power if the contract when made does not confer a benefit on an
             390      impermissible appointee.
             391          Section 32. Section 75-9-406 is enacted to read:
             392          75-9-406. Power to contract -- Power of appointment not presently exercisable.
             393          A powerholder of a power of appointment that is not presently exercisable may contract
             394      to exercise or not to exercise the power only if the powerholder:
             395          (1) is also the donor of the power; and
             396          (2) has reserved the power in a revocable trust.
             397          Section 33. Section 75-9-407 is enacted to read:
             398          75-9-407. Remedy for breach of contract to appoint or not to appoint.
             399          The remedy for a powerholder's breach of a contract to appoint or not to appoint


             400      appointive property is limited to damages payable out of the appointive property or, if
             401      appropriate, specific performance of the contract.
             402          Section 34. Section 75-9-501 is enacted to read:
             403     
Part 5. Rights of Powerholder's Creditors in Appointive Property

             404          75-9-501. Creditor claim -- General power created by powerholder.
             405          (1) In this section, "power of appointment created by the powerholder" includes a
             406      power of appointment created in a transfer by another person to the extent the powerholder
             407      contributed value to the transfer.
             408          (2) Appointive property subject to a general power of appointment created by the
             409      powerholder is subject to a claim of a creditor of the powerholder or of the powerholder's estate
             410      to the extent provided in Title 25, Chapter 6, Uniform Fraudulent Transfer Act.
             411          (3) Subject to Subsection (2), appointive property subject to a general power of
             412      appointment created by the powerholder is not subject to a claim of a creditor of the
             413      powerholder or the powerholder's estate to the extent the powerholder irrevocably appointed
             414      the property in favor of a person other than the powerholder or the powerholder's estate.
             415          (4) Subject to Subsections (2) and (3), and notwithstanding the presence of a
             416      spendthrift provision or whether the claim arose before or after the creation of the power of
             417      appointment, appointive property subject to a general power of appointment created by the
             418      powerholder is subject to a claim of a creditor of:
             419          (a) the powerholder, to the same extent as if the powerholder owned the appointive
             420      property, if the power is presently exercisable; and
             421          (b) the powerholder's estate, to the extent the estate is insufficient to satisfy the claim
             422      and subject to the right of a decedent to direct the source from which liabilities are paid, if the
             423      power is exercisable at the powerholder's death.
             424          Section 35. Section 75-9-502 is enacted to read:
             425          75-9-502. Creditor claim -- General power not created by powerholder.
             426          (1) Except as otherwise provided in Subsection (2), appointive property subject to a
             427      general power of appointment created by a person other than the powerholder is subject to a
             428      claim of a creditor of:
             429          (a) the powerholder, to the extent the powerholder's property is insufficient, if the
             430      power is presently exercisable; and


             431          (b) the powerholder's estate, to the extent the estate is insufficient, subject to the right
             432      of a decedent to direct the source from which liabilities are paid.
             433          (2) Subject to Subsection 75-9-504 (3), a power of appointment created by a person
             434      other than the powerholder which is subject to an ascertainable standard relating to an
             435      individual's health, education, support, or maintenance within the meaning of 26 U.S.C. Sec.
             436      2041(b)(1)(A) or 26 U.S.C. Sec. 2514(c)(1), is treated for purposes of this part as a nongeneral
             437      power.
             438          Section 36. Section 75-9-503 is enacted to read:
             439          75-9-503. Power to withdraw.
             440          (1) For purposes of this part, and except as otherwise provided in Subsection (2), a
             441      power to withdraw property from a trust is treated, during the time the power may be exercised,
             442      as a presently exercisable general power of appointment to the extent of the property subject to
             443      the power to withdraw.
             444          (2) On the lapse, release, or waiver of a power to withdraw property from a trust, the
             445      power is treated as a presently exercisable general power of appointment only to the extent the
             446      value of the property affected by the lapse, release, or waiver exceeds the greater of the amount
             447      specified in 26 U.S.C. Sec. 2041(b)(2) and 26 U.S.C. Sec. 2514(e) or the amount specified in
             448      26 U.S.C. Sec. 2503(b).
             449          Section 37. Section 75-9-504 is enacted to read:
             450          75-9-504. Creditor claim -- Nongeneral power.
             451          (1) Except as otherwise provided in Subsections (2) and (3), appointive property
             452      subject to a nongeneral power of appointment is exempt from a claim of a creditor of the
             453      powerholder or the powerholder's estate.
             454          (2) Appointive property subject to a nongeneral power of appointment is subject to a
             455      claim of a creditor of the powerholder or the powerholder's estate to the extent that the
             456      powerholder owned the property and, reserving the nongeneral power, transferred the property
             457      in violation of Title 25, Chapter 6, Uniform Fraudulent Transfer Act.
             458          (3) If the initial gift in default of appointment is to the powerholder or the
             459      powerholder's estate, a nongeneral power of appointment is treated for purposes of this part as
             460      a general power.
             461          Section 38. Section 75-9-601 is enacted to read:


             462     
Part 6. Miscellaneous Provisions

             463          75-9-601. Uniformity of application and construction.
             464          In applying and construing this uniform act, consideration shall be given to the need to
             465      promote uniformity of the law with respect to its subject matter among states that enact it.
             466          Section 39. Section 75-9-602 is enacted to read:
             467          75-9-602. Relation to Electronic Signatures in Global and National Commerce
             468      Act.
             469          This chapter modifies, limits, or supersedes the Electronic Signatures in Global and
             470      National Commerce Act, 15 U.S.C. Sec. 7001 et seq., but does not modify, limit, or supersede
             471      Section 101(c) of that act, 15 U.S.C. Sec. 7001(c), or authorize electronic delivery of any of the
             472      notices described in Section 103(b) of that act, 15 U.S.C. Sec. 7003(b).
             473          Section 40. Section 75-9-603 is enacted to read:
             474          75-9-603. Application to existing relationships.
             475          (1) Except as otherwise provided in this chapter, on and after May 13, 2014:
             476          (a) this chapter applies to a power of appointment created before, on, or after May 13,
             477      2014;
             478          (b) this chapter applies to a judicial proceeding concerning a power of appointment
             479      commenced on or after May 13, 2014;
             480          (c) this chapter applies to a judicial proceeding concerning a power of appointment
             481      commenced before May 13, 2014, unless the court finds that application of a particular
             482      provision of this chapter would interfere substantially with the effective conduct of the judicial
             483      proceeding or prejudice a right of a party, in which case the particular provision of this chapter
             484      does not apply and the superseded law applies; and
             485          (d) a rule of construction or presumption provided in this chapter applies to an
             486      instrument executed before May 13, 2014, unless there is a clear indication of a contrary intent
             487      in the terms of the instrument.
             488          (2) Except as otherwise provided in Subsections (1)(a) through (d), an action done
             489      before May 13, 2014, is not affected by this chapter.
             490          (3) If a right is acquired, extinguished, or barred on the expiration of a prescribed
             491      period that commenced under law of this state other than this chapter before May 13, 2014, the
             492      law continues to apply to the right.






Legislative Review Note
    as of 2-28-14 1:55 PM


Office of Legislative Research and General Counsel


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