{"data":{"id":"us-wa/rcw-11.98b.030","jurisdiction":"us-wa","citation":"RCW 11.98B.030","heading":"Applicability—Exclusions—Power of appointment.","body":"(1) In this section, \"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(2) This chapter does not apply to a:\n(a) Power of appointment;\n(b) Power to appoint or remove a trustee or trust director;\n(c) Power of a settlor over a trust to the extent the settlor has a power to revoke the trust;\n(d) Power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:\n(i) The beneficiary; or\n(ii) Another beneficiary represented by the beneficiary with respect to the exercise or nonexercise of the power; or\n(e) Power over a trust if:\n(i) The terms of the trust provide that the power is held in a nonfiduciary capacity; and\n(ii) The power must be held in a nonfiduciary capacity to achieve the settlor's tax objectives under the federal internal revenue code of 1986, as amended, as of January 1, 2021.\n(3) 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.","path":["Title 11","Chapter 11.98B"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=11.98B.030","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T00:59:58Z","sha256":"2d3e6ee61e5955e6d62f0ab274eff1ec6be59ef6f5dda34c39cb3370b2ac3d5e","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-11.98b.020","next":"us-wa/rcw-11.98b.040"},"notice":"GroundRules: Original legal text. Not legal advice."}