26 CFR § 20.2041-1 - Powers of appointment; in general ...
The testamentary power is not a general power of appointment. (2) Powers limited by an ascertainable standard. A power to consume, invade, or appropriate income or corpus, or both, for the benefit of the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent is, by reason of section 2041(b)(1)(A), not a general power of appointment.
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