# Corporations and Associations (GCA)

## Title 12. Statutory Trusts

### Subtitle 1. Definitions; General Provisions

#### Section 12-101.1

The use of the designation "business trust" or a statement in a certificate of trust or governing instrument executed on or before May 31, 2010, to the effect that a trust is or will qualify as a Maryland business trust within the meaning of or in accordance with this title may not create a presumption or an inference that the trust is a business trust for purposes of Title 11 of the United States Code.

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Md. Code Ann., Corps. & Ass'ns (as displayed at mgaleg.maryland.gov, October 16, 2026)