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Discretion is defined as the right of someone to make choices or the quality of someone who is careful about what they do or say. An example of discretion is the ability of a juror to determine a verdict. An example of discretion is not talking about politics at family dinners.
The term âgeneral power of appointmentâ as defined in section 2041(b)(1) means any power of appointment exercisable in favor of the decedent, his estate, his creditors, or the creditors of his estate, except (i) joint powers, to the extent provided in Â§Â§ 20.2041-2 and 20.2041-3, and (ii) certain powers limited by an ascertainable standard, to the ...