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Two Restatements of Conflict of Laws Concerning Exercises of Special Powers of Appointment

Two Restatements of Conflict of Laws Concerning Exercises of Special Powers of Appointment

he Restatement (Second) of Conflict of Laws innovates a narrow departure from the choice of law implications of the so-called “relation back theory” for the case in which a testamentary power of appointment granted by the terms of a trust is (or may have been) exercised by a bequest that does not mention the power when the trust instrument neither requires nor waives specific reference and the law governing construction of the donor’s trust is different from that governing construction of the donee’s will.