reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.600 - Taxes.

Unless the power of attorney otherwise provides, language in a power of attorney granting general authority with respect to taxes authorizes the agent to:
1. Prepare, sign and file federal, state, local and foreign income, gift, payroll, property, Federal Insurance Contributions Act and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under section 2032A of the Internal Revenue Code, 26 U.S.C. § 2032A, as amended, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years;
2. Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority;
3. Exercise any election available to the principal under federal, state, local or foreign tax law; and
4. Act for the principal in all tax matters for all periods before the Internal Revenue Service or other taxing authority.
(Added to NRS by 2009, 192)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.610 - Gifts.

1. Unless the power of attorney otherwise provides, an agent has no authority to make a gift to any party on behalf of the principal.
2. If the power of attorney grants the agent the authority to make gifts, the agent may:
(a) Make outright to, or for the benefit of, a person, a gift of any of the principal’s property, including by the exercise of a presently exercisable general power of appointment held by the principal, in an amount per donee not to exceed the annual dollar limits of the federal gift tax exclusion under section 2503(b) of the Internal Revenue Code, 26 U.S.C. § 2503(b), as amended, without regard to whether the federal gift tax exclusion applies to the gift or, if the principal’s spouse agrees to consent to a split gift pursuant to section 2513 of the Internal Revenue Code, 26 U.S.C. § 2513, as amended, in an amount per donee not to exceed twice the annual federal gift tax exclusion limit; and
(b) Consent, pursuant to section 2513 of the Internal Revenue Code, 26 U.S.C. § 2513, as amended, to the splitting of a gift made by the principal’s spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses.
3. An agent may make a gift of the principal’s property only as the agent determines is consistent with the principal’s objectives if actually known by the agent and, if unknown, as the agent determines is consistent with the principal’s best interest based on all relevant factors, including:
(a) The value and nature of the principal’s property;
(b) The principal’s foreseeable obligations and need for maintenance;
(c) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer and gift taxes;
(d) Eligibility for a benefit, a program or assistance under a statute or regulation; and
(e) The principal’s personal history of making or joining in making gifts.
4. As used in this section, a gift "for the benefit of" a person includes a gift to a trust, an account under the Uniform Transfers to Minors Act, and a tuition savings account or prepaid tuition plan as defined under section 529 of the Internal Revenue Code, 26 U.S.C. § 529, as amended.
(Added to NRS by 2009, 192)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.650 - Uniformity of application and construction.

In applying and construing NRS 162A.200 to 162A.660, inclusive, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among the states that enact it.
(Added to NRS by 2009, 207)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.660 - Relation to Electronic Signatures in Global and National Commerce Act.

NRS 162A.200 to 162A.660, inclusive, modifies, limits and supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. §§ 7001 et seq., but does not modify, limit or supersede section 101(c) of that Act, 15 U.S.C. § 7001(c), or authorize electronic delivery of any of the notices described in section 103(b) of that Act, 15 U.S.C. § 7003(b).
(Added to NRS by 2009, 207)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.700 - Applicability.

NRS 162A.700 to 162A.870, inclusive, apply to any power of attorney containing the authority to make health care decisions.
(Added to NRS by 2009, 198; A 2013, 925; 2015, 1901; 2019, 1744)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.710 - Definitions.

As used in NRS 162A.700 to 162A.870, inclusive, unless the context otherwise requires, the words and terms defined in NRS 162A.715 to 162A.780, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2009, 198; A 2013, 925; 2015, 1901; 2019, 1744; 2023, 490)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.733 - Guardian" defined.

"Guardian" means a person appointed under other law by a court to make decisions regarding the personal affairs of an individual, including, without limitation, health care decisions. The term does not include a guardian ad litem.
(Added to NRS by 2023, 484)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.740 - "Health care facility" defined.

"Health care facility" includes:
1. Any medical facility as defined in NRS 449.0151; and
2. Any facility for the dependent as defined in NRS 449.0045.
(Added to NRS by 2009, 198; A 2011, 91)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.755 - Nursing home" defined.

"Nursing home" means a "nursing facility" as defined in 42 U.S.C. § 1396r(a), as amended, or "skilled nursing facility" as defined in 42 U.S.C. § 1395i–3(a), as amended.
(Added to NRS by 2023, 484)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.770 - "Qualified patient" defined.

"Qualified patient" means a patient, 18 years of age or older, who has executed a declaration and who has been determined by the attending physician to be in a terminal condition.
(Added to NRS by 2009, 198)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.780 - "Terminal condition" defined.

"Terminal condition" means an incurable and irreversible condition that cannot be cured or modified by any known current medical therapy or treatment, and which, without the administration of life-sustaining treatment, will in the opinion of the attending physician result in death within a relatively short time period.
(Added to NRS by 2009, 198)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.790 - Execution of power of attorney; acknowledgment; witnesses; validity of power of attorney executed outside this State.

1. Any adult person may execute a power of attorney enabling the agent named in the power of attorney to make decisions concerning health care for the principal if that principal becomes incapable of giving informed consent concerning such decisions.
2. A power of attorney for health care must be signed by the principal. The principal’s signature on the power of attorney for health care must be:
(a) Acknowledged before a notary public; or
(b) Witnessed by two adult witnesses.
3. Neither of the witnesses to a principal’s signature may be the owner, operator or employee of a nursing home if the principal resides in the nursing home.
4. A power of attorney executed in a jurisdiction outside of this State is valid in this State if, when the power of attorney was executed, the execution complied with the laws of that jurisdiction or the requirements for a military power of attorney pursuant to 10 U.S.C. § 1044b.
(Added to NRS by 2009, 198; A 2013, 925; 2019, 513; 2023, 490)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.800 - Nomination of guardian of person; relation of agent to court-appointed guardian; duties of guardian.

1. In a power of attorney for health care, a principal may nominate a guardian of the principal’s person for consideration by the court if guardianship proceedings for the principal’s person are begun after the principal executes the power of attorney.
2. If, after a principal properly executes a nondurable power of attorney for health care pursuant to NRS 162A.790, a court appoints a guardian of the principal’s person, the nondurable power of attorney is terminated. The guardian shall follow any provisions contained in the nondurable power of attorney for health care delineating the principal’s wishes for medical and end-of-life care.
3. If, after a principal properly executes a durable power of attorney for health care pursuant to NRS 162A.790, a court appoints a guardian of the principal’s person, the durable power of attorney for health care is suspended and the agent’s authority is not exercisable unless the court orders the termination of the guardianship, and the power of attorney has not otherwise been terminated pursuant to NRS 162A.270. Upon the court ordering such a termination of the guardianship, the durable power of attorney for health care is effective and no longer suspended pursuant to this subsection and the agent’s authority is exercisable.
(Added to NRS by 2009, 199; A 2019, 2186)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.810 - Time at which power of attorney is effective.

1. A power of attorney for health care is effective when executed unless the principal provides in the power of attorney that it becomes effective at a future date or upon incapacity.
2. If a power of attorney for health care becomes effective upon the principal’s incapacity, the power of attorney becomes effective upon a determination in a writing or other record by an advanced practice registered nurse, a physician, psychiatrist or licensed psychologist that the principal is incapacitated.
3. An agent named in the power of attorney for health care may act as the principal’s personal representative pursuant to the Health Insurance Portability and Accountability Act of 1996, Public Law 104-191, as amended, and applicable regulations, to obtain a determination of incapacity.
(Added to NRS by 2009, 199; A 2019, 514)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.815 - Acceptance and reliance upon acknowledged power of attorney.

1. A physician, an advanced practice registered nurse, a health care facility or other provider of health care that in good faith accepts an acknowledged power of attorney for health care without actual knowledge that the signature is not genuine may rely upon the presumption that the signature is genuine.
2. A physician, an advanced practice registered nurse, a health care facility or other provider of health care that in good faith accepts an acknowledged power of attorney for health care without actual knowledge that the power of attorney for health care is void, invalid or terminated, or that the purported agent’s authority is void, invalid or terminated, may rely upon the power of attorney for health care as if the power of attorney for health care were genuine, valid and still in effect, and the agent’s authority was genuine, valid and still in effect.
3. A physician, an advanced practice registered nurse, a health care facility or other provider of health care that in good faith accepts an acknowledged power of attorney for health care is not subject to civil or criminal liability or discipline for unprofessional conduct for giving effect to a declaration contained within the power of attorney for health care or for following the direction of an agent named in the power of attorney for health care.
(Added to NRS by 2013, 923; A 2019, 514)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.820 - Termination of power of attorney or authority of agent.

1. A power of attorney for health care terminates when:
(a) The principal dies;
(b) The principal revokes the power of attorney;
(c) The power of attorney includes a termination date; or
(d) The principal revokes the agent’s authority or the agent dies, becomes incapacitated or resigns, and the power of attorney does not provide for another agent to act under the power of attorney.
2. An agent’s authority under a power of attorney for health care terminates when:
(a) The principal revokes the authority;
(b) The agent dies, becomes incapacitated or resigns;
(c) An action is filed for the dissolution or annulment of the agent’s marriage to the principal, unless the power of attorney otherwise provides; or
(d) The power of attorney includes a termination date.
3. Unless the power of attorney for health care otherwise provides, an agent’s authority is exercisable until the authority terminates under subsection 2, notwithstanding a lapse of time since the execution of the power of attorney.
4. Termination of an agent’s authority or of a power of attorney for health care is not effective as to the agent or another person that, without actual knowledge of the termination, acts in good faith under the power of attorney. An act so performed, unless otherwise invalid or unenforceable, binds the principal and the principal’s successors in interest.
5. An execution of a power of attorney for health care automatically revokes any previous power of attorney to make health care decisions.
6. If a power of attorney for health care terminates while the principal is unable to make decisions concerning health care, the power of attorney for health care remains valid until the principal is again able to make such decisions.
(Added to NRS by 2009, 199)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.830 - Co-agents and successor agents.

1. A principal may designate two or more persons to act as co-agents. Unless the power of attorney for health care otherwise provides, each co-agent may exercise its authority independently.
2. A principal may designate one or more successor agents to act if an agent resigns, dies, becomes incapacitated, is not qualified to serve or declines to serve. Unless the power of attorney for health care otherwise provides, a successor agent:
(a) Has the same authority as that granted to the original agent; and
(b) May not act until all predecessor agents have resigned, died, become incapacitated, are no longer qualified to serve or have declined to serve.
(Added to NRS by 2009, 200)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.840 - Persons not eligible for designation as agent.

1. Except as otherwise provided in subsection 2, a principal may not name as agent in a power of attorney for health care:
(a) His or her provider of health care;
(b) An employee of his or her provider of health care;
(c) An operator of a health care facility; or
(d) An employee of a health care facility.
2. A principal may name as agent any person identified in subsection 1 if that person is the spouse, legal guardian or next of kin of the principal.
(Added to NRS by 2009, 200)
2023 Nevada Revised Statutes › Chapter 162A - Power of Attorney for Financial Matters and Durable Power of Attorney for Health Care Decisions › NRS 162A.850 - Agents: Prohibited acts; decisions concerning use or nonuse of life-sustaining treatment.

1. The agent may not consent to:
(a) Commitment or placement of the principal in a facility for treatment of mental illness;
(b) Convulsive treatment;
(c) Psychosurgery;
(d) Sterilization;
(e) Abortion;
(f) Aversive intervention, as that term is defined in NRS 449A.203;
(g) Experimental medical, biomedical or behavioral treatment, or participation in any medical, biomedical or behavioral research program; or
(h) Any other treatment to which the principal, in the power of attorney for health care, states that the agent may not consent.
2. The agent must make decisions concerning the use or nonuse of life-sustaining treatment which conform to the known desires of the principal. The principal may make these desires known in the power of attorney for health care.
(Added to NRS by 2009, 200)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.025 - "Blanket-exercise clause" defined.

"Blanket-exercise clause" means a clause in an instrument which exercises a power of appointment and is not a specific-exercise clause. The term includes a clause that:
1. Expressly uses the words "any power" in exercising any power of appointment the powerholder has;
2. Expressly uses the words "any property" in appointing any property over which the powerholder has a power of appointment; or
3. Disposes of all property subject to disposition by the powerholder.
(Added to NRS by 2017, 1373)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.035 - "Exclusionary power of appointment" defined.

"Exclusionary power of appointment" means a power of appointment exercisable in favor of any one or more of the permissible appointees to the exclusion of the other permissible appointees.
(Added to NRS by 2017, 1373)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.040 - "General power of appointment" defined.

"General power of appointment" means a power of appointment exercisable in favor of the powerholder, the powerholder’s estate, a creditor of the powerholder or a creditor of the powerholder’s estate.
(Added to NRS by 2017, 1373)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.075 - "Power of appointment" defined.

"Power of appointment" means a power that enables a powerholder acting in a nonfiduciary capacity to designate a recipient of an ownership interest in or another power of appointment over the appointive property. The term does not include a power of attorney.
(Added to NRS by 2017, 1373)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.085 - "Presently exercisable power of appointment" defined.

"Presently exercisable power of appointment" means a power of appointment exercisable by the powerholder at the relevant time. The term:
1. Includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard or the passage of a specified time only after:
(a) The occurrence of the specified event;
(b) The satisfaction of the ascertainable standard; or
(c) The passage of the specified time; and
2. Does not include a power exercisable only at the powerholder’s death.
(Added to NRS by 2017, 1373)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.100 - "Terms of the instrument" defined.

"Terms of the instrument" means the manifestation of the intent of the maker of the instrument regarding the instrument’s provisions as expressed in the instrument or as may be established by other evidence that would be admissible in a legal proceeding.
(Added to NRS by 2017, 1374)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.105 - Governing law.

Unless the terms of the instrument creating a power of appointment manifest a contrary intent:
1. The creation, revocation or amendment of the power is valid if permitted under any of:
(a) The governing law adopted by the instrument creating the power; or
(b) The law of the donor’s domicile at the relevant time; and
2. The exercise, release or disclaimer of the power, or the revocation or amendment of the exercise, release or disclaimer of the power, is valid if permitted under any of:
(a) The governing law adopted by the instrument creating the power;
(b) The governing law adopted by the instrument exercising, releasing or disclaiming the power, or revoking or amending the exercise, release or disclaimer of the power; or
(c) The law of the powerholder’s domicile at the relevant time.
(Added to NRS by 2017, 1374; A 2019, 1857)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.200 - Creation of power of appointment.

1. A power of appointment is created only if:
(a) The instrument creating the power is valid under applicable law; and
(b) The terms of the instrument creating the power manifest the donor’s intent to create in a powerholder a power of appointment over the appointive property exercisable in favor of a permissible appointee.
2. A power of appointment may not be created in a deceased individual.
3. Subject to an applicable rule against perpetuities, a power of appointment may be created in an unborn or unascertained powerholder.
(Added to NRS by 2017, 1374; A 2019, 1857)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.220 - Presumption of unlimited authority.

Subject to NRS 162B.240, and unless the terms of the instrument creating a power of appointment manifest a contrary intent, the power is:
1. Presently exercisable;
2. Exclusionary; and
3. Except as otherwise provided in NRS 162B.230, general.
(Added to NRS by 2017, 1374)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.230 - Exception to presumption of unlimited authority.

Unless the terms of the instrument creating a power of appointment manifest a contrary intent, the power is nongeneral if:
1. The power is exercisable only at the powerholder’s death; and
2. The permissible appointees of the power are a defined and limited class that does not include the powerholder’s estate, the powerholder’s creditors or the creditors of the powerholder’s estate.
(Added to NRS by 2017, 1374)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.240 - Rules of classification.

1. If a powerholder may exercise a power of appointment only with the consent or joinder of an adverse party, the power is nongeneral.
2. If the permissible appointees of a power of appointment are not defined and limited, the power is exclusionary.
3. As used in this section, "adverse party" means a person with a substantial beneficial interest in property which would be affected adversely by a powerholder’s exercise or nonexercise of a power of appointment in favor of the powerholder, the powerholder’s estate, a creditor of the powerholder or a creditor of the powerholder’s estate.
(Added to NRS by 2017, 1374)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.250 - Power to revoke or amend.

A donor may revoke or amend a power of appointment only to the extent that:
1. The instrument creating the power is revocable by the donor; or
2. The donor reserves a power of revocation or amendment in the instrument creating the power of appointment.
(Added to NRS by 2017, 1375)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.300 - Requisites for exercise of power of appointment.

A power of appointment is exercised only:
1. If the instrument exercising the power is valid under applicable law;
2. If the terms of the instrument exercising the power:
(a) Manifest the powerholder’s intent to exercise the power; and
(b) Subject to NRS 162B.315, satisfy the requirements of exercise, if any, imposed by the donor; and
3. To the extent the appointment is a permissible exercise of the power.
(Added to NRS by 2017, 1375)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.305 - Intent to exercise: Determining intent from residuary clause.

1. A residuary clause in a powerholder’s will or a comparable clause in the powerholder’s revocable trust, manifests the powerholder’s intent to exercise a power of appointment only if:
(a) The terms of the instrument containing the residuary clause do not manifest a contrary intent;
(b) The power is a general power exercisable in favor of the powerholder’s estate;
(c) There is no gift-in-default clause or the clause is ineffective; and
(d) The powerholder did not release the power.
2. As used in this section:
(a) "Residuary clause" does not include a residuary clause containing a blanket-exercise clause or a specific-exercise clause.
(b) "Will" includes a codicil and a testamentary instrument that revises another will.
(Added to NRS by 2017, 1375)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.310 - Intent to exercise: After-acquired power.

Unless the terms of the instrument exercising a power of appointment manifest a contrary intent:
1. Except as otherwise provided in subsection 2, a blanket-exercise clause extends to a power acquired by the powerholder after executing the instrument containing the clause; and
2. If the powerholder is also the donor of the power, the clause does not extend to the power unless there is no gift-in-default clause or the gift-in-default clause is ineffective.
(Added to NRS by 2017, 1375)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.315 - Substantial compliance with donor-imposed formal requirement.

A powerholder’s substantial compliance with a formal requirement of appointment imposed by the donor, including a requirement that the instrument exercising the power of appointment make reference or specific reference to the power, is sufficient if:
1. The powerholder knows of and intends to exercise the power; and
2. The powerholder’s manner of attempted exercise of the power does not impair a material purpose of the donor in imposing the requirement.
(Added to NRS by 2017, 1375)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.320 - Permissible appointment.

1. A powerholder of a general power of appointment that permits appointment to the powerholder or the powerholder’s estate may make any appointment, including an appointment in trust or creating a new power of appointment, that the powerholder could make in disposing of the powerholder’s own property.
2. A powerholder of a general power of appointment that permits appointment only to the creditors of the powerholder or of the powerholder’s estate may appoint only to those creditors.
3. Unless the terms of the instrument creating a power of appointment manifest a contrary intent, the powerholder of a nongeneral power may:
(a) Make an appointment in any form, including an appointment in trust, in favor of a permissible appointee;
(b) Create a general power or a nongeneral power in a permissible appointee; or
(c) Create a nongeneral power in any person to appoint to one or more of the permissible appointees of the original nongeneral power.
(Added to NRS by 2017, 1375; A 2019, 1858)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.325 - Appointment to deceased appointee or permissible appointee’s descendant.

1. Subject to NRS 133.200, an appointment to a deceased appointee is ineffective.
2. Unless the terms of the instrument creating a power of appointment manifest a contrary intent, a powerholder of a nongeneral power may exercise the power in favor of, or create a new power of appointment in, a descendant of a deceased permissible appointee whether or not the descendant is described by the donor as a permissible appointee.
(Added to NRS by 2017, 1376)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.330 - Impermissible appointment.

1. Except as otherwise provided in NRS 162B.325, an exercise of a power of appointment in favor of an impermissible appointee is ineffective.
2. An exercise of a power of appointment in favor of a permissible appointee is ineffective to the extent the appointment is a fraud on the power.
(Added to NRS by 2017, 1376)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.335 - Selective allocation doctrine.

If a powerholder exercises a power of appointment in a disposition that also disposes of property the powerholder owns, the owned property and the appointive property must be allocated in the permissible manner that best carries out the powerholder’s intent.
(Added to NRS by 2017, 1376)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.340 - Capture doctrine: Disposition of ineffectively appointed property under general power.

To the extent a powerholder of a general power of appointment, other than a power to withdraw property from, revoke or amend a trust, makes an ineffective appointment:
1. The gift-in-default clause controls the disposition of the ineffectively appointed property; or
2. If there is no gift-in-default clause or to the extent the clause is ineffective, the ineffectively appointed property:
(a) Passes to:
(1) The powerholder if the powerholder is a permissible appointee and living; or
(2) If the powerholder is an impermissible appointee or deceased, the powerholder’s estate if the estate is a permissible appointee; or
(b) If there is no taker under paragraph (a), passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.
(Added to NRS by 2017, 1376)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.345 - Disposition of unappointed property under released or unexercised general power.

To the extent a powerholder releases or fails to exercise a general power of appointment other than a power to withdraw property from, revoke or amend a trust:
1. The gift-in-default clause controls the disposition of the unappointed property; or
2. If there is no gift-in-default clause or to the extent the clause is ineffective:
(a) Except as otherwise provided in paragraph (b), the unappointed property passes to:
(1) The powerholder if the powerholder is a permissible appointee and living; or
(2) If the powerholder is an impermissible appointee or deceased, the powerholder’s estate if the estate is a permissible appointee; or
(b) To the extent the powerholder released the power, or if there is no taker under paragraph (a), the unappointed property passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.
(Added to NRS by 2017, 1376)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.350 - Disposition of unappointed property under released or unexercised nongeneral power.

To the extent a powerholder releases, ineffectively exercises or fails to exercise a nongeneral power of appointment:
1. The gift-in-default clause controls the disposition of the unappointed property; or
2. If there is no gift-in-default clause or to the extent the clause is ineffective, the unappointed property:
(a) Passes to the permissible appointees if:
(1) The permissible appointees are defined and limited; and
(2) The terms of the instrument creating the power do not manifest a contrary intent; or
(b) If there is no taker under paragraph (a), passes under a reversionary interest to the donor or the donor’s transferee or successor in interest.
(Added to NRS by 2017, 1377)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.355 - Disposition of unappointed property if partial appointment to taker in default.

Unless the terms of the instrument creating or exercising a power of appointment manifest a contrary intent, if the powerholder makes a valid partial appointment to a taker in default of appointment, the taker in default of appointment may share fully in unappointed property.
(Added to NRS by 2017, 1377)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.360 - Appointment to taker in default.

If a powerholder makes an appointment to a taker in default of appointment and the appointee would have taken the property under a gift-in-default clause had the property not been appointed, the power of appointment is deemed not to have been exercised and the appointee takes under the clause.
(Added to NRS by 2017, 1377)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.365 - Powerholder’s authority to revoke or amend exercise; exceptions.

A powerholder may revoke or amend an exercise of a power of appointment unless:
1. The terms of the instrument exercising the power of appointment expressly state that the exercise is irrevocable or unamendable;
2. The terms of the instrument creating the power of appointment expressly state that the exercise is irrevocable or unamendable; or
3. The property is subject to a present exercisable power of appointment that has been delivered to the permissible appointee in whose favor the power was exercised, regardless of whether such delivery was made outright, in trust or as custodial property pursuant to chapter 167 of NRS.
(Added to NRS by 2017, 1377; A 2019, 1858)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.400 - Disclaimer.

As provided by chapter 120 of NRS:
1. A powerholder may disclaim all or part of a power of appointment.
2. A permissible appointee, appointee or taker in default of appointment may disclaim all or part of an interest in appointive property.
(Added to NRS by 2017, 1377)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.420 - Method of release.

A powerholder of a releasable power of appointment may release the power in whole or in part:
1. By substantial compliance with a method provided in the terms of the instrument creating the power; or
2. If the terms of the instrument creating the power do not provide a method or the method provided in the terms of the instrument is not expressly made exclusive, by a record manifesting the powerholder’s intent by clear and convincing evidence.
(Added to NRS by 2017, 1377)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.430 - Revocation or amendment of release.

A powerholder may revoke or amend a release of a power of appointment only to the extent that:
1. The instrument of release is revocable by the powerholder; or
2. The powerholder reserves a power of revocation or amendment in the instrument of release.
(Added to NRS by 2017, 1378)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.440 - Power to contract: Presently exercisable power of appointment.

A powerholder of a presently exercisable power of appointment may contract:
1. Not to exercise the power; or
2. To exercise the power if the contract when made does not confer a benefit on an impermissible appointee.
(Added to NRS by 2017, 1378)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.450 - Power to contract: Power of appointment not presently exercisable.

A powerholder of a power of appointment that is not presently exercisable may contract to exercise or not to exercise the power only if the powerholder:
1. Is also the donor of the power; and
2. Has reserved the power in a revocable trust.
(Added to NRS by 2017, 1378)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.460 - Remedy for breach of contract to appoint or not to appoint.

The remedy for a powerholder’s breach of a contract to appoint or not to appoint appointive property is limited to damages payable out of the appointive property or, if appropriate, specific performance of the contract.
(Added to NRS by 2017, 1378)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.500 - Creditor claim: General power created by powerholder.

1. Appointive property subject to a general power of appointment created by the powerholder is subject to a claim of a creditor of the powerholder or of the powerholder’s estate to the extent provided in chapter 112 of NRS.
2. Subject to subsection 1, appointive property subject to a general power of appointment created by the powerholder is not subject to a claim of a creditor of the powerholder or the powerholder’s estate to the extent the powerholder irrevocably appointed the property in favor of a person other than the powerholder or the powerholder’s estate.
3. Subject to subsections 1 and 2, and notwithstanding the presence of a spendthrift provision or whether the claim arose before or after the creation of the power of appointment, appointive property subject to a general power of appointment created by the powerholder is subject to a claim of a creditor of:
(a) The powerholder, to the same extent as if the powerholder owned the appointive property, if the power is presently exercisable; and
(b) The powerholder’s estate, to the extent the estate is insufficient to satisfy the claim and subject to the right of a decedent to direct the source from which liabilities are paid, if the power is exercisable at the powerholder’s death.
4. As used in this section, "power of appointment created by the powerholder" includes a power of appointment created in a transfer by another person to the extent the powerholder contributed value to the transfer.
(Added to NRS by 2017, 1378)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.510 - Certain property exempt from creditor claims.

1. Appointive property subject to a general power of appointment created by a person other than the powerholder is not subject to a claim of any creditor, unless the power of appointment was actually exercised in favor of the decedent or the decedent’s estate pursuant to subparagraph (1) of paragraph (a) of subsection 12 of NRS 111.779.
2. Subject to subsection 3 of NRS 162B.530, a power of appointment created by a person other than the powerholder which is subject to an ascertainable standard relating to an individual’s health, education, support or maintenance within the meaning of 26 U.S.C. § 2041(b)(1)(A) or 26 U.S.C. § 2514(c)(1), as those provisions existed on October 1, 2017, is treated for purposes of NRS 162B.500 to 162B.530, inclusive, as a nongeneral power.
(Added to NRS by 2017, 1378; A 2019, 1858)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.520 - Power to withdraw.

1. For purposes of NRS 162B.500 to 162B.530, inclusive, and except as otherwise provided in subsection 2, a power to withdraw property from a trust is treated, during the time the power may be exercised, as a presently exercisable general power of appointment to the extent of the property subject to the power to withdraw.
2. On the lapse, release or waiver of a power to withdraw property from a trust, the power is treated as a presently exercisable general power of appointment only to the extent the value of the property affected by the lapse, release or waiver exceeds the greater of the amount specified in 26 U.S.C. § 2041(b)(2) and 26 U.S.C. § 2514(e) or the amount specified in 26 U.S.C. § 2503(b), as that section existed on October 1, 2017.
(Added to NRS by 2017, 1379)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.530 - Creditor claim: Nongeneral power.

1. Except as otherwise provided in subsections 2 and 3, appointive property subject to a nongeneral power of appointment is exempt from a claim of a creditor of the powerholder or the powerholder’s estate.
2. Appointive property subject to a nongeneral power of appointment is subject to a claim of a creditor of the powerholder or the powerholder’s estate to the extent that the powerholder owned the property and, reserving the nongeneral power, transferred the property in violation of any provision of chapter 112 of NRS.
3. If the initial gift in default of appointment is to the powerholder or the powerholder’s estate, a nongeneral power of appointment is treated for purposes of NRS 162B.500 to 162B.530, inclusive, as a general power.
(Added to NRS by 2017, 1379)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.610 - Relation to Electronic Signatures in Global and National Commerce Act.

This chapter modifies, limits or supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. § 7001 et seq., but does not modify, limit or supersede Section 101(c) of that act, 15 U.S.C. § 7001(c) or authorize electronic delivery of any of the notices described in Section 103(b) of that act, 15 U.S.C. § 7003(b).
(Added to NRS by 2017, 1379)
2023 Nevada Revised Statutes › Chapter 162B - Powers of Appointment (Uniform Act) › NRS 162B.620 - Application to existing relationships.

1. Except as otherwise provided in this chapter:
(a) This chapter applies to a power of appointment created before, on or after October 1, 2017;
(b) This chapter applies to a judicial proceeding concerning a power of appointment commenced on or after October 1, 2017;
(c) This chapter applies to a judicial proceeding concerning a power of appointment commenced before October 1, 2017, unless the court finds that application of a particular provision of this chapter would interfere substantially with the effective conduct of the judicial proceeding or prejudice a right of a party, in which case the particular provision of this chapter does not apply and the superseded law applies;
(d) A rule of construction or presumption provided in this chapter applies to an instrument executed before October 1, 2017, unless there is a clear indication of a contrary intent in the terms of the instrument; and
(e) Except as otherwise provided in this subsection, an action done before October 1, 2017, is not affected by this chapter.
2. If a right is acquired, extinguished or barred on the expiration of a prescribed period that commenced under law of this State other than this chapter before October 1, 2017, the law continues to apply to the right.
(Added to NRS by 2017, 1379)
2023 Nevada Revised Statutes › Chapter 162C - Supported Decision-Making Act › NRS 162C.040 - "Affairs" defined.

"Affairs" means personal, health care or financial matters arising in the course of activities of daily living, including, without limitation:
1. Matters in which an adult makes decisions relating to his or her health, including, without limitation:
(a) Monitoring the adult’s health;
(b) Obtaining, scheduling and coordinating health and support services;
(c) Understanding health care information and options; and
(d) Making personal decisions to provide for the adult’s care and comfort.
2. Financial matters in which an adult manages his or her income and assets and the use thereof for clothing, support, care, comfort, education, shelter or the payment of his or her liabilities.
(Added to NRS by 2019, 460)
2023 Nevada Revised Statutes › Chapter 162C - Supported Decision-Making Act › NRS 162C.050 - "Person" defined.

"Person" means a natural person, health care facility, provider of health care, corporation, partnership, limited-liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality, or any other legal or commercial entity.
(Added to NRS by 2019, 460)
2023 Nevada Revised Statutes › Chapter 162C - Supported Decision-Making Act › NRS 162C.070 - "Support services" defined.

"Support services" means a coordinated system of social and other services that are supplied by private, state as defined in NRS 162A.150, institutional or community providers and are designed to help maintain the independence of an adult, including, without limitation:
1. Homemaker services, such as house repair, cleaning, laundry, shopping and providing meals.
2. Companion services, such as transportation and the facilitation of written, oral and electronic communication.
3. Medical services.
4. Visiting nurse and attendant care.
5. Physical and psychosocial assessments.
6. Financial assessments and advisement relating to banking, taxes, loans, investments or the management of real property.
7. Legal assessments and advisement.
8. Educational services, including, without limitation, educational assessments and advisement.
9. Personal care services, including, without limitation, assistance with daily activities such as bathing, dressing and eating.
10. Care planning.
11. Residential, employment or day program services and supports, including, without limitation, training or career planning.
12. Other services necessary to maintain the independence of an adult.
(Added to NRS by 2019, 460)
2023 Nevada Revised Statutes › Chapter 162C - Supported Decision-Making Act › NRS 162C.100 - Purpose; interpretation.

1. The purpose of this chapter is to:
(a) Provide person-centered and directed assistance to an adult with a disability to gather and assess information, make informed decisions and communicate decisions;
(b) Give supporters legal status to be with such an adult and participate in discussions with others when the adult is making decisions or attempting to obtain information; and
(c) Enable supporters to assist in making and communicating decisions for such an adult but not substitute as the decision-maker for the adult.
2. This chapter must be interpreted in accordance with the following principles:
(a) An adult should be able to live in the manner in which he or she wishes and to accept or refuse support, assistance or protection as long as the adult does not harm others and is capable of making decisions about such matters;
(b) An adult should be able to be informed about and, to the best of his or her ability, participate in the management of his or her affairs;
(c) An adult should receive the most effective, yet least restrictive and intrusive, form of support, assistance or protection when the adult is unable to manage his or her affairs alone; and
(d) The values, beliefs, wishes, cultural norms and traditions that an adult holds should be respected in managing his or her affairs.
(Added to NRS by 2019, 461)
2023 Nevada Revised Statutes › Chapter 162C - Supported Decision-Making Act › NRS 162C.200 - Formation and termination of supported decision-making agreement.

1. An adult may enter into a supported decision-making agreement at any time if the adult:
(a) Enters into the agreement voluntarily and without coercion or undue influence; and
(b) Understands the nature and effect of the agreement.
2. A supported decision-making agreement must:
(a) Be in writing;
(b) Be dated;
(c) Designate one or more supporters;
(d) List the types of decisions with which the supporter is authorized to assist the principal;
(e) List the types of decisions, if any, with which the supporter is not authorized to assist the principal; and
(f) Be signed by each party to the agreement in the presence of at least two adult witnesses.
3. A principal or a supporter may terminate a supported decision-making agreement at any time, either verbally or in writing, and with notice to the other parties to the agreement.
(Added to NRS by 2019, 461)