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New York Consolidated Laws, Estates, Powers and Trusts Law - EPT § 10-7.1 Creditors of the donee;  special power

Current as of January 01, 2026 | Updated by Findlaw Staff

Property covered by a special power of appointment (or a general power of appointment that is exercisable solely for the support, maintenance, health and education of the donee within the meaning of sections 2041 and 2514 of the Internal Revenue Code   1) is not subject to the payment of the claims of creditors of the donee, his estate or the expenses of administering his estate.

1  26 USCA §§ 2041 and 2514.
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Cite this article: FindLaw.com - New York Consolidated Laws, Estates, Powers and Trusts Law - EPT § 10-7.1 Creditors of the donee;  special power - last updated January 01, 2026 | https://codes.findlaw.com/ny/estates-powers-and-trusts-law/ept-sect-10-7-1/

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