Skip to main content
Find a Lawyer

California Code, Probate Code - PROB § 16606

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) This chapter does not apply to any of the following:

(1) A power of appointment.

(2) The power to appoint or remove a trustee or trust director.

(3) The power of a settlor over a trust, to the extent the settlor has a power to revoke the trust.

(4) The power of a beneficiary over a trust, to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary.

(5) The power over a trust if both of the following apply:

(A) The terms of the trust provide that the power is held in a nonfiduciary capacity.

(B) The power is required to be held in a nonfiduciary capacity to achieve the settlor's tax objectives under the United States Internal Revenue Code of 1986   1 and regulations issued thereunder.

(b) 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 that is exercisable while the person is not serving as a trustee is a power of appointment and not a power of direction.

1  Internal Revenue Code sections are in Title 26 of the U.S.C.A.
Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - California Code, Probate Code - PROB § 16606 - last updated January 01, 2025 | https://codes.findlaw.com/ca/probate-code/prob-sect-16606/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard