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estate, Wash. Rev. Code Ann. sec. 11.95.100 (West 1998) (RCWA
11.95.100)9 imposed on decedent’s power to withdraw an ascertain-
able standard relating to the health, education, support, or
maintenance of decedent within the meaning of section
2041(b)(1)(A). Consequently, the estate maintains, decedent’s
power to withdraw does not constitute a general power of appoint-
ment.
Respondent counters that RCWA 11.95.100 did not apply to
decedent’s power to withdraw. In support of that position,
respondent relies on Wash. Rev. Code Ann. sec. 11.95.140 (West
Supp. 1996) (RCWA 11.95.140).
RCWA 11.95.140, which prescribed rules as to the applicabil-
ity of RCWA 11.95.100 (and Wash. Rev. Code Ann. sec. 11.95.110
(West 1998)), provided in pertinent part as follows:
11.95.140. Exercise of power in favor of holder–-
Applicability
9RCWA 11.95.100 provided:
11.95.100. Exercise of power in favor of holder–-
Limitations
If the standard governing the exercise of a life-
time or a testamentary power of appointment does not
clearly indicate that a broader or more restrictive
power of appointment is intended, the holder of the
power of appointment may exercise it in his or her
favor only for his or her health, education, support,
or maintenance as described in section 2041 or 2514 of
the Internal Revenue Code and the applicable regula-
tions adopted under the section.
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