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Wis. Stat. § 702.311

Disposition of unappointed property under released or unexercised nongeneral power of appointment

2023 a. 127.

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

(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.

Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.