General Power-of-Appointment Marital Trust

General Power-of-Appointment Marital Trust

by Richard C. Wilson & Family Offices Group Association Team

Family Office Definition: General Power-of-Appointment Marital Trust

General Power-of-Appointment Marital Trust definition:  A general power-of-appointment marital trust is a type of marital trust that provides lifetime income to a surviving spouse. The surviving spouse has authority to control the assets in the trust, versus other types of marital trusts that do not offer the spouse access to principal. The trust is included in the taxable estate of the surviving spouse.

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