Md. Code, Estates and Trusts, Title 9

Md. Code, Estates and Trusts, Title 9
in effect

Md. Code, Estates and Trusts § 9-102

(a) A trustee appointed by will to execute a trust contained in it may decline to accept the appointment by filing a statement of renunciation with the register of the county in which the will is admitted to probate before the trustee receives property or performs an act pursuant to the trust. (b) (1) Unless the will provides otherwise, the trust shall thereafter be administered as if the trustee had not been appointed. (2) The renunciation may not be construed to release or impair the right of the person to a legacy under the will by which the person was appointed trustee, unless the legacy is expressly declared in the will to be compensation for the person’s services as trustee. (c) Unless the will provides otherwise, in all cases not provided for in this section, a trustee may renounce or resign the trustee’s trust only in accordance with the Maryland Rules.

Md. Code, Estates and Trusts § 9-103

(a) In this section, “legacy” or “legacies” does not include assets passing by the exercise of the decedent of a testamentary power of appointment. (b) (1) Unless a contrary intent is expressed in the will and except as provided in §§ 3–208 and 3–303 of this article and subsection (c) of this section, shares of legatees abate without preference or priority as between real and personal property, in the following order: (i) Property not disposed of by the will; (ii) Residuary legacies; (iii) General legacy, other than items (iv), (v), and (vi) of this paragraph; (iv) General legacy to dependents of testator; (v) General legacy to creditor of testator in satisfaction of a just debt; (vi) General legacy to surviving spouse of testator; and (vii) Specific and demonstrative legacies. (2) Abatement within each classification is in proportion to the amounts of property each of the legatees or heirs would have received, had full distribution of the property been made in accordance with the terms of the will. (c) When the subject matter of a preferred legacy is sold or used as an incident to administration, appropriate adjustments in, or contributions from, other interests in the remaining assets shall be effected.

Md. Code, Estates and Trusts § 9-104

(a) Subject to the terms of the will and the needs of administration, the assets of the estate of a decedent shall be distributed in kind to the extent possible through application of the provisions of this section. (b) A specific legatee shall receive distribution of the legacy given to the specific legatee. (c) A family allowance or that part of an intestate share, statutory share, or legacy that is otherwise payable in cash may be satisfied by value in kind provided: (1) The person entitled to the payment has not demanded payment in cash; (2) The property distributed in kind is valued at fair market value as of the date of its distribution; and (3) A residuary legatee has not requested that the asset in question remain a part of the residue of the estate. (d) (1) When there is no objection to the proposed distribution, or when it is practicable to distribute undivided interests, the residuary estate shall be distributed in kind. (2) In other cases, residuary property may be converted into cash for distribution. (e) (1) After the probable charges against the estate are known, the personal representative may mail or deliver a proposal for distribution to all persons who have a right to object to the proposed distribution. (2) If not waived in writing, the right of a distributee to object to the proposed distribution terminates if the distributee fails to object in writing received by the personal representative within 30 days after mailing or delivery of the proposal.

Md. Code, Estates and Trusts § 9-105

(a) When distribution in kind is made, the personal representative shall execute and deliver an instrument or deed of distribution assigning, transferring, or releasing the assets to the distributee as evidence of the title of the distributee to the property. (b) Costs payable as a condition of the recordation of a deed shall be paid by the estate. (c) (1) In this subsection, “consideration” does not include the amount of any obligation under a mortgage or deed of trust encumbering the transferred property. (2) A recordation tax, transfer tax, or any other State or local excise tax may not be imposed on the transfer by a personal representative of property or an interest in property without consideration or on the recordation of an instrument executed by a personal representative that transfers property or an interest in property without consideration. (d) In addition to other indexing, any such deed recorded among the land records shall be indexed in the grantor index under the name of the decedent.

Md. Code, Estates and Trusts § 9-106

(a) With the exception that the personal representative shall recover the assets or their value if the distribution was improper, title of the distributees who receive from the personal representative an instrument or deed of distribution of assets in kind is conclusive against all persons interested in the estate. (b) (1) Unless the distribution can no longer be questioned because of adjudication or limitations, a distributee of property improperly distributed is liable to return the property received if the distributee has it or its value. (2) If a distributee has disposed of property improperly distributed to the distributee, the distributee’s liability is the lower of the value of the property on the date of distribution or the value on the date of disposition. (c) (1) If property distributed in kind is sold to a purchaser for value by a distributee who has received an instrument or deed of distribution from the personal representative, the purchaser takes good title free of claims of the estate and incurs no personal liability to the estate. (2) To be protected under paragraph (1) of this subsection, a purchaser need not inquire whether a personal representative acted properly in respect to a distribution in kind.

Md. Code, Estates and Trusts § 9-107

(a) (1) When two or more heirs or legatees are entitled to distribution of undivided interests in property of the estate, the personal representative or one or more of the heirs or legatees may petition the court before the formal or informal closing of the estate, to make partition. (2) After notice to the interested heirs or legatees and subject to the requirements of Title 14, Subtitle 7 of the Real Property Article, the court shall partition the property in the same manner as provided by law for civil actions of partition. (b) The court may direct the personal representative to sell property which cannot be partitioned without prejudice to the owners and cannot conveniently be allotted to one party.

Md. Code, Estates and Trusts § 9-108

(a) The personal representative shall pay over or transfer the money or property or its proceeds, as directed by order of court, to the board of education in the county where the letters were granted, and it shall be applied for the use of the public schools in such county, whenever it appears to the satisfaction of the court that: (1) The personal representative has been unable to contact an heir or legatee because of the personal representative’s lack of knowledge of the location of the heir or legatee and the court is satisfied that reasonable efforts have been made to locate the heir or legatee; (2) An heir or legatee is a nonresident of the United States and would not have the benefit of use or control at its full value of money or other property comprising the heir’s or legatee’s distributive share or legacy; or (3) Other special circumstances make it appear desirable that payment or delivery should be withheld because of national or international action affecting such money, property, value, or the full use and enjoyment of it. (b) (1) If, after payment has been made to the board of education, a claim for refund is filed by the heir or legatee, or by the personal representative of the heir or legatee, the claimant is entitled to a refund, without interest, of the sum paid, or the proceeds from the sale of property if not in the form of cash when transferred to the board of education, or the fair market value at the time of transfer if not converted to cash. (2) A claim for refund under this subsection may not be filed after the later of: (i) 3 years after the death of the decedent; or (ii) 1 year after the time of distribution of the property.

Md. Code, Estates and Trusts § 9-109

(a) (1) Whenever money is distributable by a personal representative to a minor and there is no judicially appointed guardian of the property of the minor, the court may order that the cash be deposited in a banking institution or insured savings and loan association formed under the laws of the State or in the State under the laws of the United States, in which it may draw interest, in the name of the minor, subject to the further order of the court. (2) The banking institution or association shall be named in the order. (3) The personal representative shall deliver the account book to the person or to such person, including the register, as the personal representative with the approval of the court, considers responsible and appropriate. (4) When the minor reaches the age of 18 or a guardian is appointed, the funds deposited and the account book shall be delivered to the minor, or to the guardian. (b) (1) In addition to the procedures in subsection (a) of this section, whenever a personal representative is required to distribute property to a minor as defined in § 13–301(k) of this article, the personal representative, with the approval of the court, may transfer the property to a custodian who shall hold or dispose of the property in accordance with the provisions of the Maryland Uniform Transfers to Minors Act. (2) The personal representative shall, subject to the approval of the court, designate the custodian, who shall be an adult or a trust company. (c) Whenever a personal representative is required to distribute tangible personal property to a person under the age of 18 years and there is no guardian of the minor, the personal representative may distribute it to the person whom the personal representative, with the approval of the court, considers responsible and appropriate, and under the conditions set forth in the order of the court. (d) If a guardian has been appointed for a minor, payment may be made to the guardian on the filing of a copy of the guardian’s authority authenticated pursuant to 28 U.S.C. § 1738. (e) In addition to the procedures set forth in this section, the personal representative may make distribution to a minor in accordance with the provisions of § 13–501 of this article or the will.

Md. Code, Estates and Trusts § 9-112

(a) (1) If the personal representative cannot obtain agreement from all interested persons entitled to share in the distribution of the property, the personal representative may apply to the court to make distribution. (2) The court shall designate a day and direct the giving of notice to all interested persons concerned. (3) The court may appoint two disinterested individuals, not related to the interested persons to make an appropriate division for distribution, or recommend to the court a sale of part or all of the property, and the court shall direct the distribution it considers appropriate. (b) If a majority in relation to value fails to appear on the appointed day, or appear and object to the distribution suggested, or if the court considers a sale of part or all of the property more appropriate and advantageous, the personal representative shall make the sale or sales and divide the proceeds, together with unsold property, as the court directs. (c) If the personal representative has reason to believe that there may be one or more interested persons whose names or addresses are not known to the personal representative, or if it is not known to the personal representative if an interested person is still surviving, the personal representative may appoint a meeting of all interested persons to be held on a day the court designates. (d) (1) The personal representative shall give notice to all interested persons known to the personal representative, and shall publish a notice of the meeting once a week in 3 successive weeks, in a newspaper of general circulation in the county of the personal representative’s appointment, stating the time, date, place, and purpose of the meeting which shall be held no sooner than 20 days after the first publication. (2) The personal representative shall also take other steps and make other efforts to learn the names and addresses of additional interested persons as the court considers appropriate under the circumstances. (e) (1) On the date of the meeting, distribution of the net estate shall be made under the direction and control of the court. (2) Distribution by the personal representative in accordance with the direction of the court at the meeting protects and indemnifies the personal representative acting in obedience to it.

Md. Code, Estates and Trusts § 9-201

(a) In this subtitle the following words have the meanings indicated. (b) “Beneficiary designation” means an instrument, other than an instrument creating a trust, naming the beneficiary of: (1) An annuity or insurance policy; (2) An account with a designation for payment on death; (3) A security registered in beneficiary form; (4) A pension, profit–sharing, retirement, or other employment–related benefit plan; or (5) Any other nonprobate transfer at death. (c) “Disclaimant” means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made. (d) “Disclaimed interest” means the interest that would have passed to the disclaimant had the disclaimer not been made. (e) “Disclaimer” means the refusal to accept an interest in or power over property. (f) “Fiduciary” means a personal representative, trustee, agent acting under a power of attorney, or other person authorized to act as a fiduciary with respect to the property of another person. (g) “Future interest” means an interest that takes effect in possession or enjoyment, if at all, later than the time of its creation. (h) “Jointly held property” means property held in the name of two or more persons under an arrangement in which all holders have concurrent interests and under which the last surviving holder is entitled to the whole of the property. (i) “Person” means an individual, corporation, business trust, statutory trust, estate, trust, partnership, limited liability company, association, joint venture, governmental subdivision, governmental agency, governmental instrumentality, public corporation, legal entity, or commercial entity. (j) “Time of distribution” means the time when a disclaimed interest would have taken effect in possession or enjoyment. (k) “Trust” means: (1) An express trust, charitable or noncharitable, whenever and however created; or (2) A trust created pursuant to a statute, judgment, or decree that requires that the trust be administered in the manner of an express trust.

Md. Code, Estates and Trusts § 9-202

(a) (1) A person may disclaim in whole or in part any interest in or power over property, including a power of appointment. (2) A person may disclaim the interest or power even if the creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim. (b) (1) Except to the extent that a fiduciary’s right to disclaim is expressly restricted or limited by another statute of the State or by the instrument creating the fiduciary relationship, a fiduciary may disclaim in whole or in part any interest in or power over property, including a power of appointment, whether acting in a personal or representative capacity. (2) A fiduciary may disclaim the interest or power even if the creator imposed a spendthrift provision or similar restriction on transfer or a restriction or limitation on the right to disclaim, or an instrument other than the instrument that created the fiduciary relationship imposed a restriction or limitation on the right to disclaim. (c) To be effective, a disclaimer must: (1) Be in writing or other record; (2) Declare the disclaimer; (3) Describe the interest or power disclaimed; (4) Be signed by the person making the disclaimer; and (5) Be delivered or filed in the manner provided in § 9-209 of this subtitle. (d) A partial disclaimer may be expressed as a fraction, percentage, monetary amount, term of years, limitation of a power, or any other interest or estate in the property. (e) A disclaimer becomes irrevocable when it is delivered or filed pursuant to § 9-209 of this subtitle or when it becomes effective as provided in §§ 9-203 through 9-208 of this subtitle, whichever occurs later. (f) (1) A disclaimer made under this subtitle is not a transfer, assignment, or release. (2) Creditors of the disclaimant have no interest in the property disclaimed.

Md. Code, Estates and Trusts § 9-203

(a) Except for a disclaimer under § 9-204 or § 9-205 of this subtitle, the following rules apply to a disclaimer of an interest in property. (b) The disclaimer takes effect as of the time the instrument creating the interest becomes irrevocable or if the interest arose under the law of intestate succession, as of the time of the intestate’s death. (c) The disclaimed interest passes according to any provision in the instrument creating the interest providing for the disposition of the interest, should it be disclaimed, or of disclaimed interests in general. (d) If the instrument does not contain a provision described in subsection (c) of this section, the following rules apply: (1) (i) If the disclaimant is an individual, the disclaimed interest passes as if the disclaimant died immediately before the time of distribution; or (ii) If by law or under the instrument the descendants of the disclaimant would share in the disclaimed interest by any method of representation had the disclaimant died before the time of distribution, the disclaimed interest passes only to the descendants of the disclaimant who survive the time of distribution; or (2) If the disclaimant is not an individual, the disclaimed interest passes as if the disclaimant did not exist. (e) On the disclaimer of a preceding interest, a future interest held by a person other than the disclaimant takes effect as if the disclaimant had died or ceased to exist immediately before the time of distribution, but a future interest held by the disclaimant is not accelerated in possession or enjoyment.

Md. Code, Estates and Trusts § 9-204

(a) On the death of a holder of jointly held property, a surviving holder may disclaim in whole or in part, the greater of: (1) A fractional share of the property determined by dividing the number one by the number of joint holders alive immediately before the death of the holder to whose death the disclaimer relates; or (2) All of the property except that part of the value of the entire interest attributable to the contribution furnished by the disclaimant. (b) A disclaimer under subsection (a) of this section takes effect as of the death of the holder of jointly held property to whose death the disclaimer relates. (c) An interest in jointly held property disclaimed by a surviving holder of the property passes as if the disclaimant predeceased the holder to whose death the disclaimer relates.

Md. Code, Estates and Trusts § 9-206

If a holder disclaims a power of appointment or other power not held in a fiduciary capacity, the following rules apply: (1) If the holder has not exercised the power, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable; (2) If the holder has exercised the power and the disclaimer is of a power other than a presently exercisable general power of appointment, the disclaimer takes effect immediately after the last exercise of the power; and (3) The instrument creating the power is construed as if the power expired when the disclaimer became effective.

Md. Code, Estates and Trusts § 9-207

(a) A disclaimer of an interest in property by an appointee of a power of appointment takes effect as of the time the instrument by which the holder exercises the power becomes irrevocable. (b) A disclaimer of an interest in property by an object or taker in default of an exercise of power of appointment takes effect as of the time the instrument creating the power becomes irrevocable.

Md. Code, Estates and Trusts § 9-208

(a) If a fiduciary disclaims a power held in a fiduciary capacity that has not been exercised, the disclaimer takes effect as of the time the instrument creating the power becomes irrevocable. (b) If a fiduciary disclaims a power held in a fiduciary capacity that has been exercised, the disclaimer takes effect immediately after the last exercise of power. (c) A disclaimer under this section is effective as to another fiduciary if the disclaimer so provides and the fiduciary disclaiming has the authority to bind the estate, trust, or other person for whom the fiduciary is acting.

Md. Code, Estates and Trusts § 9-209

(a) Subject to subsections (b) through (k) of this section, delivery of a disclaimer may be effected by personal delivery, first-class mail, or any other method likely to result in its receipt. (b) In the case of an interest created under the law of intestate succession or an interest created by will, other than an interest in a testamentary trust: (1) A disclaimer shall be delivered to the personal representative for the decedent’s estate; or (2) If there is no personal representative, it shall be filed with a court having jurisdiction to appoint the personal representative. (c) In the case of an interest in a testamentary trust: (1) A disclaimer shall be delivered to the trustee, or if no trustee is then serving, to the personal representative of the decedent’s estate; or (2) If there is no personal representative, it shall be filed with a court having jurisdiction to enforce the trust. (d) (1) In the case of an interest in an inter vivos trust, a disclaimer shall be delivered to the trustee. (2) If there is no trustee, it shall be filed with a court having jurisdiction to enforce the trust. (3) If the disclaimer is made before the time the instrument creating the trust becomes irrevocable, it shall be delivered to the settlor of a revocable trust or the transferor of the interest. (e) In the case of an interest created by a beneficiary designation made before the time the designation becomes irrevocable, a disclaimer shall be delivered to the person making the beneficiary designation. (f) In the case of an interest created by a beneficiary designation made after the time the designation becomes irrevocable, a disclaimer shall be delivered to the person obligated to distribute the interest. (g) In the case of a disclaimer by a surviving holder of jointly held property, the disclaimer shall be delivered to the person to whom the disclaimed interest passes. (h) In the case of a disclaimer by an object or taker in default of exercise of a power of appointment at any time after the power was created: (1) The disclaimer shall be delivered to the holder of the power or to the fiduciary acting under the instrument that created the power; or (2) If there is no fiduciary, it shall be filed with a court having authority to appoint the fiduciary. (i) In the case of a disclaimer by an appointee of a nonfiduciary power of appointment: (1) The disclaimer shall be delivered to the holder, the personal representative of the holder’s estate, or to the fiduciary under the instrument that created the power; or (2) If there is no fiduciary, it shall be filed with a court having authority to appoint the fiduciary. (j) In the case of a disclaimer by a fiduciary of a power over a trust or estate, the disclaimer shall be delivered as provided in subsection (b), (c), or (d) of this section as if the power disclaimed were an interest in property. (k) In the case of a disclaimer of a power by an agent, the disclaimer shall be delivered to the principal or the principal’s representative.

Md. Code, Estates and Trusts § 9-210

(a) A disclaimer is barred by a written waiver of the right to disclaim. (b) A disclaimer of an interest in property is barred if any of the following occurs before the disclaimer becomes effective: (1) The disclaimant accepts the interest sought to be disclaimed; (2) The disclaimant voluntarily assigns, conveys, encumbers, pledges, or transfers the interest sought to be disclaimed or contracts to do so; or (3) A judicial sale of the interest sought to be disclaimed occurs. (c) A disclaimer in whole or in part of the future exercise of a power held in a fiduciary capacity is not barred by its previous exercise. (d) A disclaimer in whole or in part of the future exercise of power not held in a fiduciary capacity is not barred by its previous exercise unless the power is exercisable in favor of the disclaimant. (e) A disclaimer is barred or limited if so provided by law other than this subtitle. (f) (1) A disclaimer of a power over property that is barred by this section is ineffective. (2) A disclaimer of an interest in property that is barred by this section takes effect as a transfer of the interest disclaimed to the persons who would have taken the interest under this subtitle had the disclaimer not been barred.

Md. Code, Estates and Trusts § 9-211

If as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, any other successor statute, or regulations as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subtitle.

Md. Code, Estates and Trusts § 9-212

(a) If an instrument transferring an interest in or power over property subject to a disclaimer is required or permitted by law to be filed, recorded, or registered, the disclaimer may be filed, recorded, or registered. (b) Failure to file, record, or register the disclaimer does not affect its validity.

Md. Code, Estates and Trusts § 9-213

Except as otherwise provided in § 9-210 of this subtitle, an interest in or power over property existing on October 1, 2004, as to which the time for delivering or filing a disclaimer under law superseded by this subtitle has not expired, may be disclaimed after October 1, 2004.

Md. Code, Estates and Trusts § 9-214

If any provision of this subtitle or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this subtitle that can be given effect without the invalid provision or application, and to this end the provisions of this subtitle are severable.

Md. Code, Estates and Trusts § 9-215

This subtitle does not abridge the right of a person to waive, release, disclaim, or renounce property or an interest in property under any other statute.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatutesFetched: 10/16/2026

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