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<section article="get" article_name="Estates and Trusts" number="11-108" title_number="11" title_name="Miscellaneous Rules" subtitle_number="1" subtitle_name="General">
  <level label="a">
    <level label="1">
      <text>Unless the instrument creating a power of appointment expressly provides to the contrary, the power may be wholly or partially released as to all or a portion of the assets subject to it by an instrument signed by the person holding the power and attested by two witnesses.</text>
    </level>
    <level label="2">
      <text>If the person is under 18 years of age or is otherwise under disability, a release pursuant to this section may be executed by order of the court having jurisdiction of the person or property of the person under disability.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>A release pursuant to subsection (a) of this section shall:</text>
      <level label="i">
        <text>Identify the instrument creating the power of appointment;</text>
      </level>
      <level label="ii">
        <text>State the place the instrument was recorded or admitted to probate;</text>
      </level>
      <level label="iii">
        <text>Contain a statement of the extent to which the power is released; and</text>
      </level>
      <level label="iv">
        <text>Specify any limitation which the release, if partial, places upon the persons, objects, or classes in whose favor the power would otherwise be exercisable.</text>
      </level>
    </level>
    <level label="2">
      <text>The release, whether or not for consideration or under seal, after delivery as provided in subsection (c) of this section, is irrevocable from and after the time it is delivered.</text>
    </level>
  </level>
  <level label="c">
    <text>A release pursuant to subsection (a) shall be delivered:</text>
    <level label="1">
      <text>To the register of the county in which the will creating the power of appointment was admitted to probate or recorded;</text>
    </level>
    <level label="2">
      <text>To the clerk of the appropriate court for recordation among the land records of the county in which the instrument creating the power of appointment has been recorded; or</text>
    </level>
    <level label="3">
      <text>In the case of instruments creating powers of appointment which are not recorded, to the person making the instrument which created the power of appointment or to any person holding, individually, or jointly with others, a substantial portion of the assets subject to the power of appointment.</text>
    </level>
  </level>
  <level label="d">
    <text>A release referred to in this section also may be recorded among the land records of the county in which the maker or fiduciary resides.</text>
  </level>
  <level label="e">
    <level label="1">
      <text>The register or clerk shall:</text>
      <level label="i">
        <text>Index and record the release in the same manner as the instrument creating the power of appointment was recorded; and</text>
      </level>
      <level label="ii">
        <text>Make a reference in the margin of the place of recording of the original instrument of the date and place of recording of the release.</text>
      </level>
    </level>
    <level label="2">
      <text>The releases shall be subject to the usual fees for indexing and recordation, but shall not be subject to a recordation tax now or hereafter imposed.</text>
    </level>
  </level>
  <level label="f">
    <text>A power of appointment also may be released by any means or method valid or effective in the absence of this section.</text>
  </level>
</section>
