I am drafting a Will Trust for a testator and would like the option of appointing out of the IPDI for his widow within two years of his death, and for this appointment to have the reading back effect under S144 IHTA so that it is deemed to come from the Testator, and not a PET by her. (the assets to appoint will be those assets eligible for APR/BPR). However, I am concerned that this could be treated as a PET as the widow will effectively be giving up a share of her life interest. Presumably it depends on how the appointment is made and by whom, but I would like to be clear on this point. Any comments gratefully received!