Cal. Prob. Code § 16606 — California Uniform Directed Trust Act

(a) This chapter does not apply to any of the following:

(1) A power of appointment.

(2) The power to appoint or remove a trustee or trust director.

(3) The power of a settlor over a trust, to the extent the settlor has a power to revoke the trust.

(4) The power of a beneficiary over a trust, to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary.

(5) The power over a trust if both of the following apply:

(A) The terms of the trust provide that the power is held in a nonfiduciary capacity.

(B) The power is required to be held in a nonfiduciary capacity to achieve the settlor’s tax objectives under the United States Internal Revenue Code of 1986 and regulations issued thereunder.

(b) Unless the terms of a trust provide otherwise, a power granted to a person to designate a recipient of an ownership interest in, or power of appointment over, trust property that is exercisable while the person is not serving as a trustee is a power of appointment and not a power of direction.