In discussions about Asuper-B & ABC Trust Plans, we noted that the surviving spouse can be allowed certain powers of appointment over the property held in trust. But, it is critically important that the power of appointment not constitute a general power of appointment. Briefly explain why is it so important that the surviving spouse's power of appointment not be a general power of appointment? Phrased differently, what bad tax consequence would result if the surviving spouse were granted a general power of appointment?