N.Y. Estates, Powers & Trusts Law Section 10-9.2
Release of a power of appointment

§ 10-9.2 Release of a power of appointment (a) Any power of appointment, whether exercisable only by deed, only by will, or by either deed or will, and whether general or special, exclusive or nonexclusive other than a power which is imperative, is releasable, either with or without consideration, by written instrument signed by the donee of such power and delivered as hereinafter provided.

(b)

A releasable power of appointment may be released with respect to all or any part of the appointive property and may also be released in such manner as to reduce or limit the appointees, or classes of appointees, in whose favor such power is exercisable. No release of any power of appointment shall cause the power to become imperative when such power was not imperative prior to such release, unless the instrument of release expressly so provides.

(c)

Such release may be delivered to any of the following:

(1)

Any person specified for such purpose in the instrument creating the power.

(2)

Any trustee of the property subject to such power.

(3)

Any person, other than the donee, who might be adversely affected by an exercise of the power.

(4)

The county clerk of the county in which the donee resides or has a place of business or in which the instrument creating the power is filed, to be duly filed by such clerk upon the payment to him of the fees due for such filing or, if the power was created by will, to the clerk of the surrogate’s court having jurisdiction of the estate of the donor.

(d)

This section applies to releases delivered on or after July first, nineteen hundred forty-two.

Source: Section 10-9.2 — Release of a power of appointment, https://www.­nysenate.­gov/legislation/laws/EPT/10-9.­2 (updated Sep. 22, 2014; accessed Nov. 8, 2025).

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Nov. 8, 2025

Last modified:
Sep. 22, 2014

§ 10-9.2. Release of a power of appointment's source at nysenate​.gov

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