OPINION
JOHNSON, Chief Judge.
In 1996, James Bernard Spencer established an irrevocable trust for the benefit of his wife, children, and grandchildren. In the trust instrument, he reserved to himself the power to appoint trust income and assets to designated beneficiaries. According to the trust instrument, the power of appointment could be exercised only in his last will and testament. In 2009, four days before he died, Spencer executed a document in which...
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