N.Y. Estates, Powers & Trusts Law Section 10-6.1
Exercise of a power of appointment

  • manifestation of intention
§ 10-6.1 Exercise of a power of appointment; manifestation of intention of donee (a) Subject to paragraph (b), an effective exercise of a power of appointment does not require an express reference to such power. A power is effectively exercised if the donee manifests his intention to exercise it. Such a manifestation exists when the donee:

(1)

Declares in substance that he is exercising all the powers he has;

(2)

Sufficiently identifying the appointive property or any part thereof, executes an instrument purporting to dispose of such property or part;

(3)

Makes a disposition which, when read with reference to the property he owned and the circumstances existing at the time of its making, manifests his understanding that he was disposing of the appointive property; or

(4)

Leaves a will disposing of all of his property or all of his property of the kind covered by the power, unless the intention that the will is not to operate as an execution of the power appears expressly or by necessary implication.

(b)

If the donor has expressly directed that no instrument shall be effective to exercise the power unless it contains a specific reference to the power, an instrument not containing such reference does not validly exercise the power.

Source: Section 10-6.1 — Exercise of a power of appointment; manifestation of intention, https://www.­nysenate.­gov/legislation/laws/EPT/10-6.­1 (updated Sep. 22, 2014; accessed Feb. 28, 2026).

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Feb. 28, 2026

Last modified:
Sep. 22, 2014

§ 10-6.1. Exercise of a power of appointment's source at nysenate​.gov

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