A powerholder’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:

Terms Used In Washington Code 11.95A.230

  • Donor: The person who makes a gift.
(1) The powerholder knows of and intends to exercise the power; and
(2) The powerholder’s manner of attempted exercise of the power does not impair a material purpose of the donor in imposing the requirement.