Mississippi Code
Chapter 15 - Release of Powers of Appointment
§ 91-15-7. Manner of effecting release

A release of a power, whether partial or complete, shall be valid and effective with or without a consideration when the donee executes an instrument evidencing an intent to make the release, signed and acknowledged in the manner prescribed for the execution of deeds, and delivers the instrument or causes it to be delivered, either:
To an adult person who may take any of the property which is subject to the power in the event of its non-exercise, or to one in whose favor it may be exercised after such partial release; or
To any trustee or any co-trustee of the property which is subject to the power; or
By filing the same for recordation in the chancery clerk's office in the county and judicial district thereof in which any of the property is located, or in which either the donee or the trustee in control of the property resides, or in which the trustee has its principal office, or in which the instrument creating the power is probated or recorded.

Structure Mississippi Code