To the extent a powerholder releases, ineffectively exercises, or fails to exercise a nongeneral power of appointment, all of the following apply:

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Terms Used In Wisconsin Statutes 702.311

  • Donor: The person who makes a gift.
  • Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01
  • Property: includes real and personal property. See Wisconsin Statutes 990.01
   (1)   The gift-in-default clause controls the disposition of the unappointed property.
   (2)   
      (a)    If there is no gift-in-default clause or to the extent the gift-in-default clause is ineffective, the unappointed property passes to the permissible appointees if all of the following apply:
         1.    The permissible appointees are defined and limited.
         2.    The terms of the instrument creating the power do not manifest a contrary intent.
      (b)    If there is no taker under par. (a), the unappointed property passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.