Section 16606.
Cal. Probate Code - PROB § 16606.
in effect(a)
This chapter does not apply to any of the following:
(1)
A power of appointment.
(2)
The power to appoint or remove a trustee or trust director.
(3)
The power of a settlor over a trust, to the extent the settlor has a power to revoke the trust.
(4)
The power of a beneficiary over a trust, to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary.
(5)
The power over a trust if
both of the following apply:
(A)
The terms of the trust provide that the power is held in a nonfiduciary capacity.
(B)
The power is required to be held in a nonfiduciary capacity to achieve the settlor’s tax objectives under the United States Internal Revenue Code of 1986 and regulations issued thereunder.
(b)
Unless the terms of a trust provide otherwise, a power granted to a person to designate a recipient of an ownership interest in, or power of appointment over, trust property that is exercisable while the person is not serving as a trustee is a power of appointment and not a power of direction.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026