{"data":{"id":"us-dc/d.c.-code-19-2105","jurisdiction":"us-dc","citation":"D.C. Code § 19-2105","heading":"Exclusions.","body":"(a)\nFor 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.\n\n(b)\nThis chapter does not apply to a:\n(1)\nPower of appointment;\n(2)\nPower to appoint or remove a trustee or trust director;\n(3)\nPower of a settlor over a trust to the extent the settlor has a power to revoke the trust;\n(4)\nPower of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:\n(A)\nThe beneficiary; or\n(B)\nAnother beneficiary represented by the beneficiary under §§ 19-1303.01 through 19-1303.05 with respect to the exercise or nonexercise of the power; or\n(5)\nPower over a trust if:\n(A)\nThe terms of the trust provide that the power is held in a nonfiduciary capacity; and\n(B)\nThe 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.\n\n(c)\nUnless 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.","path":["Title 19. Descent, Distribution, and Trusts. [Enacted title]","Chapter 21. Uniform Directed Trust Code."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/19-2105","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"d608134c41304bfaeefe8033e69bd519efce0d6230cf160e68c25f719efe01fd","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-19-2104","next":"us-dc/d.c.-code-19-2106"},"notice":"GroundRules: Original legal text. Not legal advice."}