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Acronymfinder

What does GPOA stand for?

GPOA stands for General Power Of Appointment (in a trust)


This definition appears very rarely and is found in the following Acronym Finder categories:

  • Business, finance, etc.

See other meanings of GPOA

Other Resources:
We have 1 other definition for GPOA in our Acronym Attic

Samples in periodicals archive:

Recommended Statute General Power; Special Power (a) A power of appointment as defined in [section defining power of appointment], other than a power of appointment that the donor possesses as donee, is general to the extent that the power is treated as a general power of appointment pursuant to section 2041(b)(1) or section 2514(c) of the Internal Revenue Code of 1986, as amended.
Depending on the situation, a surviving spouse's disclaimer of a general power of appointment over trust property may prove advantageous and may qualify the trust for certain preferred treatment.
Will to the extent not so expended (a) pass to the donee or his attaining the age of 21 years and (b) in the event the donee dies before attaining the age of 21 years be payable to the estate of the donee or as he may appoint under a general power of appointment as defined in Section 2514(c).