Wis. Stat. § 702.304: Substantial compliance with donor-imposed formal requirement.

A powerholder’s substantial compliance with a formal requirement of appointment imposed by the donor, including a requirement that the instrument exercising the power of appointment make reference or specific reference to the power, is sufficient if all of the following apply:

(1) The powerholder knows of and intends to exercise the power of appointment.

(2) The powerholder’s manner of attempted exercise of the power of appointment does not impair a material purpose of the donor in imposing the requirement.