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Washington further decided when it enacted RCWA 11.95.100 that
RCWA 11.95.100 also was to apply to any power of appointment
created under an instrument executed prior to July 25, 1993, if
the person who created such a power had on July 25, 1993, the
power to revoke, amend, or modify the instrument creating that
power. See RCWA 11.95.140(2).10
In order for RCWA 11.95.100 to apply to decedent’s power to
withdraw, Carl A. Christensen, decedent’s spouse who created
decedent’s power to withdraw pursuant to the will that he exe-
cuted on August 26, 1980, was required to have on July 25, 1993,
the power to revoke, amend, or modify that will. See RCWA
11.95.140(2). Carl A. Christensen died on February 25, 1982.
Obviously, he did not have, and could not have had, on July 25,
1993, the power to revoke, amend, or modify his will creating
decedent’s power to withdraw.
On the record presented, we find that RCWA 11.95.100 did not
apply to decedent’s power to withdraw. The estate acknowledges
that if the Court were to find that RCWA 11.95.100 did not apply
to decedent’s power to withdraw, that power would constitute a
general power of appointment as defined in section 2041(b)(1).
Consequently, we sustain respondent’s determination in the notice
with respect to that power.
10RCWA 11.95.140(2) contains two exceptions specified in
RCWA 11.95.140(2)(a) and (b) that do not apply in the instant
case.
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