A power to consume, invade or appropriate income or corpus, or both, for the benefit of the donee, which is limited by an ascertainable standard relating to the health, education, support or maintenance of the donee is by reason of Revenue and Taxation Code Subsection 13692(a) not a general power of appointment. A power is limited by such a standard if the extent of the donee's duty to exercise and not to exercise the power is reasonably measurable in terms of his needs for health, education or support (or any combination of them). As used in this subparagraph, the words “support” and “maintenance” are synonymous and their meaning is not limited to the bare necessities of life. A power to use property for the “comfort, welfare or happiness,” or for “comfort and well-being,” “benefit,” “welfare and well-being,” “care, comfort and enjoyment,” of the donee of the power are not limited by the requisite standard. Examples of powers which are limited by the requisite standard are powers exercisable for the donee's “support,” “support in reasonable comfort,” “maintenance in health and reasonable comfort,” “support in his accustomed manner of living,” “education, including college and professional education,” “health” and “medical, dental, hospital and nursing expenses and expenses of invalidism.” In determining whether a power is limited by an ascertainable standard, it is immaterial whether the beneficiary is required to exhaust his other income before the power can be exercised.

Note: Reference: Section 13692, Revenue and Taxation Code.