1. The residency status of an Appointive trust created by the exercise of a general power of appointment is to be determined by the residency of the donee of the power of appointment.

2. A member who is appointed to a position or office is called an Appointee; in law, such a term is applied to one who is granted power of appointment of property Appointee (French: appointé), a foot soldier in the French army, who, for long service and bravery, received more pay than other privates

3. [section]20.2013-5(b) provides an open-ended definition of "transfers," which includes, but is not limited to, receipts of property: 1) under dower or Curtesy; 2) as surviving joint tenant via survivorship rights; 3) as a life insurance beneficiary; 4) as a survivor under an annuity contract; 5) as a donee/possessor of a general power of appointment (GPOA); 6) as appointee under an exercised