Power of appointment is a right given in a written instrument allowing an individual to decide to distribute property. This is a power granted to an individual allowing him/ her to decide who should be the beneficiary of property. The written instrument can be a will or a trust. The power of appointment is general when no restrictions are placed on a distributor. A power holder can be a beneficiary, special or limited meaning that only a limited group of people can be among the beneficiaries. A limited power of appointment allows a person to the limited ability to decide who will receive property. The holder of the limited power of appointment can transfer property to anyone other than himself/ herself. The holder cannot transfer the property to his/ her creditors, or his or her estate.