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hi this is Donna burn and this is estate and gift tax module 8C weamp;#39;re just going over some problems about section 2041 okay weamp;#39;ve been talking about powers of appointment and weamp;#39;ve been talking about section 2041 of the Internal Revenue code when you finished this set of materials you should be able to identify General powers of appointment and you should be able to identify situations in which the exercise of the power means that the property is included in the gross estate okay page 375 Peter establishes an irrevocable trust with friendly National Bank as trustee and the trustee has to distribute income to an for her life and at her death to distribute trust property to Annamp;#39;s issue so to a for life and then to Aamp;#39;s issue an has the right to ask the trustee to distribute Corpus to her or her issue at any time and for any purpose now she dies without exercising the power so what tax consequences well first of all does an have a general power of ap