A power holder's substantial compliance with a formal requirement of appointment imposed
by the donor, including a requirement that the instrument exercising the power of
appointment make reference or specific reference to the power, is sufficient if both
of the following apply:
(1) The power holder knows of and intends to exercise the power.
(2) The power holder's manner of attempted exercise of the power does not impair a
material purpose of the donor in imposing the requirement.
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