Sec. 181.052.  REQUISITES OF RELEASE.  (a)  A partial or complete release of a power, with or without consideration, is valid if the donee executes and acknowledges, in the manner required by law for the execution and recordation of deeds, an instrument evidencing an intent to make the release, and the instrument is delivered:
(1)  to the person or in the manner specified in the instrument creating the power;
(2)  to an adult, other than the donee releasing the power, who may take any of the property subject to the power if the power is not exercised or in whose favor it may be exercised after the partial release;
(3)  to a trustee or cotrustee of the property subject to the power;  or
(4)  to an appropriate county clerk for recording.
(b)  An instrument releasing a power may be recorded in a county in this state in which:
(1)  property subject to the power is located;
(2)  a donee in control of the property resides;
(3)  a trustee in control of the property resides;
(4)  a corporate trustee in control of the property has its principal office;  or
(5)  the instrument creating the power is probated or recorded.
Acts 1983, 68th Leg., p. 3724, ch. 576, Sec. 1, eff. Jan. 1, 1984.