In re the Estate of Kirkwood

OPINION OF THE COURT

Millard L. Midonick, S.

This is a final accounting by the trustee of the trusts under the will of Frances E. Kirkwood. The income beneficiary of the trusts has died and the court is asked to determine whether *1099he effectively exercised the power of appointment granted him with respect to one of the trusts. In essence, the issue is whether the provision in the donor’s will requiring specific reference to the power of appointment has been complied with by the language in the donee’s will bequeathing "all I possess upon my death.”

Article Fifth of the donor’s will created two…