D.C. Code § 19-2105: Exclusions.

(a)

For the purposes of this section, the term "power of appointment" means a power that enables a person acting in a nonfiduciary capacity to designate a recipient of an ownership interest in or another power of appointment over trust property.

(b)

This chapter does not apply to a:

(1)

Power of appointment;

(2)

Power to appoint or remove a trustee or trust director;

(3)

Power of a settlor over a trust to the extent the settlor has a power to revoke the trust;

(4)

Power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:

(A)

The beneficiary; or

(B)

Another beneficiary represented by the beneficiary under §§ 19-1303.01 through 19-1303.05 with respect to the exercise or nonexercise of the power; or

(5)

Power over a trust if:

(A)

The terms of the trust provide that the power is held in a nonfiduciary capacity; and

(B)

The power must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under the United States Internal Revenue Code of 1986 and regulations issued thereunder.

(c)

Unless the terms of a trust provide otherwise, a power granted to a person to designate a recipient of an ownership interest in or power of appointment over trust property which is exercisable while the person is not serving as a trustee is a power of appointment and not a power of direction.