Problem
You represent H. He wants to set up a testamentary trust for his wife W, if she survives him. He also wants to give W some power to obtain the property in the trust.
1. How would you draft the power so that it would not trigger adverse estate tax consequences on W's death?
2. Would you advise giving W the lifetime power to invade the corpus for her maintenance, comfort, and happiness?
3. To what extent does (should) state law play in your planning considerations?