# Estates and Trusts (GET)

## Title 14. Trusts

### Subtitle 6. Maryland Trust Decanting Act

#### Section 14-607

(a) Any exercise of the decanting power shall be made in a record signed by an authorized fiduciary.

(b)

  (1) The record required by this subsection shall identify:

    (i) The first trust;

    (ii) Any second trust;

    (iii) Any property being distributed to a second trust; and

    (iv) Any property remaining in the first trust.

  (2) The record required by this subsection may include information by reference to the notice required by Sec. 14-605 of this subtitle.

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Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)