special power of appointment的意思为“特别受托权”，指在信托协议中的受托人只能将财产交给在产生受托权的法律文书中所明定的特定人。根据美国制定法的规定，特别的信托权存在于两种情况之中：《1》依信托授权所作的处分只限于处分给受托人以外的任何其他特定之人；《2》依信托权所作的处分或委托产生的任何权益，由受托人以外的任何人或一类人享有。

为了更好的理解该词，以下是该词的英文释义：A special power of appointment gives the donee power to give the decedent's assets to a select group of individuals. The objects of the power in a special power of appointment cannot be the donee herself, her estate, her creditors or creditors of her estate.

如：

1.Provided that a person becoming entitled to any estate or interest by virtue of a special power of appointment shall not be deemed to claim through the appointer. 

但如某人是凭借一项特别指定受益的权力而有权享有任何产业权或权益，则该人并不当作透过指定人而申索。

2.Provided that section12shall apply in all cases for construing the foregoing reference to a special power of appointment. 

但在解释上文对特别指定受益的权力的提述时，第12条在所有情况下均适用。