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Maryland Code, Estates and Trusts § 5-702

Current as of January 01, 2025 | Updated by Findlaw Staff

An election for modified administration may be filed by a personal representative of an estate within 3 months from the date of appointment, if:

(1) All residuary legatees of a testate decedent and the heirs at law of an intestate decedent are limited to:

(i) The decedent's personal representative;

(ii) Individuals or entities exempt from inheritance tax in the decedent's estate under § 7-203(b), (e), and (f) of the Tax--General Article; and

(iii) Trusts under which each person who has a current interest in the trust is an individual or entity exempt from inheritance tax in the decedent's estate under § 7-203(b), (e), and (f) of the Tax--General Article;

(2) The estate is solvent and sufficient assets exist to satisfy all testamentary gifts;

(3) A verified final report under modified administration is filed within 10 months from the date of appointment;

(4) Final distribution of the estate can occur within 12 months from the date of appointment; and

(5) All residuary legatees of a testate decedent and the heirs at law of an intestate decedent consent to a modified administration as required under § 5-706 of this subtitle.

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Cite this article: FindLaw.com - Maryland Code, Estates and Trusts § 5-702 - last updated January 01, 2025 | https://codes.findlaw.com/md/estates-and-trusts/md-code-est-and-trst-sect-5-702/

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