{"data":{"id":"us-wv/w.-va.-code-44d-8a-805","jurisdiction":"us-wv","citation":"W. Va. Code § 44D-8A-805","heading":"Exclusions.","body":"(a) 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(b) This article does not apply to a:\n(1) Power of appointment;\n(2) Power to appoint or remove a trustee or trust director;\n(3) Power of a grantor over a trust to the extent the grantor has a power to revoke the trust;\n(4) Power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of:\n(A) The beneficiary; or\n(B) Another beneficiary represented by the beneficiary under §44D-3-301, §44D-3-302, §44D-3-303, §44D-3-304, and §44D-3-305 of this code with respect to the exercise or nonexercise of the power; or\n(5) Power over a trust if:\n(A) The terms of the trust provide that the power is held in a nonfiduciary capacity; and\n(B) The power must be held in a nonfiduciary capacity to achieve the grantor’s tax objectives under the United States Internal Revenue Code of 1986 and regulations issued thereunder.\n(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.","path":["CHAPTER 44D. UNIFORM TRUST CODE.","ARTICLE 8A. WEST VIRGINIA UNIFORM DIRECTED TRUST ACT."],"source_url":"https://code.wvlegislature.gov/44D-8A-805/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:29:41Z","sha256":"1dacd9d0868c23b3b502e2ea2e05eedbab12c7ac15c932ef9869fe1ec90c5f64","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-44d-8a-804","next":"us-wv/w.-va.-code-44d-8a-806"},"notice":"GroundRules: Original legal text. Not legal advice."}