2018 Massachusetts General Laws
PART II REAL AND PERSONAL PROPERTY AND DOMESTIC RELATIONS
TITLE II DESCENT AND DISTRIBUTION, WILLS, ESTATES OF DECEASED PERSONS AND ABSENTEES, GUARDIANSHIP, CONSERVATORSHIP AND TRUSTS
Chapter 204 GENERAL PROVISIONS RELATIVE TO SALES, MORTGAGES, RELEASES, COMPROMISES, ETC., BY EXECUTORS, ETC.
Section 27 Release; powers
Section 27. A power of appointment, whether or not coupled with an interest, and whether or not existing at the time this section takes effect, and whether the power is held by the donee in an individual or in a fiduciary capacity, may be released, wholly or partially, by the donee thereof, unless otherwise expressly provided in the instrument creating the power. As used in sections twenty-seven to thirty-five, inclusive, the term power of appointment includes all powers which are in substance and effect powers of appointment regardless of the language used in creating them and whether they are: (a) general, special, or otherwise; (b) in gross, appendant, simply collateral, in trust, or otherwise; (c) exercisable by will, deed, deed or will, or instrument amending a trust, or otherwise; (d) exercisable presently or in the future.