power of appointment

简明释义

任命权

英英释义

例句

1.The trust document granted her the power of appointment to distribute assets among her heirs.

信托文件赋予她对资产在继承人之间分配的权力任命。

2.The will explicitly stated the power of appointment granted to the executor.

遗嘱明确说明了授予执行人的权力任命。

3.After consulting with her attorney, she decided to use her power of appointment wisely.

在咨询了她的律师后，她决定明智地使用她的权力任命。

4.He exercised his power of appointment to name a new beneficiary for the life insurance policy.

他行使了他的权力任命，为人寿保险政策指定了一位新的受益人。

5.The power of appointment allows the trustee to make decisions about the distribution of trust property.

该权力任命允许受托人对信托财产的分配做出决定。

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' or 'donor,' to designate who will receive certain assets from a trust or estate. This power can be exercised in various ways, allowing the appointor to have flexibility in distributing their wealth according to their wishes. Understanding the power of appointment is crucial for anyone looking to manage their estate effectively and ensure that their assets are passed on to the desired beneficiaries.There are two main types of power of appointment: general and special. A general power of appointment allows the appointor to distribute assets to anyone, including themselves, their creditors, or their estate. This type of power provides maximum flexibility but may have tax implications, as the assets may be included in the appointor's estate for tax purposes. On the other hand, a special power of appointment restricts the appointor to designating beneficiaries within a specified group, such as family members or friends. This limitation can help avoid potential tax issues and ensure that the assets are distributed according to the appointor's specific intentions.The power of appointment can also be further classified into 'present' and 'future' powers. A present power of appointment allows the appointor to transfer assets immediately, while a future power of appointment grants the authority to designate beneficiaries at a later date. This distinction is important because it affects how and when the assets are distributed, along with the associated tax implications.One of the primary reasons individuals utilize the power of appointment in their estate planning is to maintain control over their assets even after they pass away. By granting this power to a trusted individual, the appointor can ensure that their assets are managed and distributed according to their wishes. For instance, a parent may want to leave their estate to their children but might also want to provide for future grandchildren. By using a power of appointment, the parent can allow a trustee to decide how to allocate resources to both children and grandchildren, depending on their needs at the time.Moreover, the power of appointment can be a valuable tool in providing for the financial security of loved ones. In situations where a beneficiary may not be financially responsible or capable of managing their inheritance, the appointor can structure the power of appointment to ensure that the assets are distributed in a way that protects the beneficiary's interests. For example, the appointor could specify that distributions should only occur when a beneficiary reaches a certain age or achieves specific milestones.In conclusion, the power of appointment is a powerful estate planning tool that offers flexibility and control over asset distribution. By understanding the different types and classifications of this power, individuals can make informed decisions about how to best manage their estates. Whether it is to ensure that assets are passed on to the right beneficiaries or to protect loved ones from potential financial mismanagement, the power of appointment plays a critical role in effective estate planning. As such, it is essential for anyone engaged in estate planning to consult with legal professionals to fully understand the implications and benefits of incorporating a power of appointment into their plans.

“指定权”是遗产规划和信托法中的一个重要概念。它指的是授予个人（称为“指定人”或“捐赠者”）的权力，来指定谁将从信托或遗产中接收特定资产。这种权力可以通过多种方式行使，使指定人在根据自己的意愿分配财富时具有灵活性。理解“指定权”对于任何希望有效管理其遗产并确保其资产传递给所需受益人的人来说都是至关重要的。“指定权”主要有两种类型：一般性和特殊性。一种一般性“指定权”允许指定人将资产分配给任何人，包括自己、债权人或其遗产。这种类型的权力提供了最大灵活性，但可能会产生税务影响，因为这些资产可能会被包括在指定人的遗产中用于税务目的。另一方面，特殊性“指定权”限制指定人只能在特定群体内指定受益人，例如家庭成员或朋友。这种限制可以帮助避免潜在的税务问题，并确保资产根据指定人的具体意图进行分配。“指定权”还可以进一步分为“当前”和“未来”权力。当前“指定权”允许指定人立即转让资产，而未来“指定权”则授予在稍后日期指定受益人的权力。这一区别很重要，因为它影响资产的分配方式和时间，以及相关的税务影响。个人在遗产规划中利用“指定权”的主要原因之一是即使在去世后也能对其资产保持控制。通过将这一权力授予值得信赖的个人，指定人可以确保其资产按照自己的意愿进行管理和分配。例如，父母可能希望将其遗产留给子女，但也可能希望为未来的孙子孙女提供支持。通过使用“指定权”，父母可以允许受托人决定如何根据当时的需要在子女和孙子孙女之间分配资源。此外，“指定权”可以成为为亲人提供经济保障的宝贵工具。在某些情况下，如果受益人可能不具备财务责任感或管理其继承的能力，指定人可以构建“指定权”，以确保资产以保护受益人利益的方式进行分配。例如，指定人可以规定，仅在受益人达到特定年龄或实现特定里程碑时才进行分配。总之，“指定权”是一种强大的遗产规划工具，提供了灵活性和对资产分配的控制。通过了解这种权力的不同类型和分类，个人可以就如何最好地管理其遗产做出明智的决定。无论是确保资产传递给正确的受益人，还是保护亲人免受潜在的财务管理不善，“指定权”在有效的遗产规划中发挥着关键作用。因此，参与遗产规划的任何人都应咨询法律专业人士，以充分理解在其计划中纳入“指定权”的含义和好处。