# Estates and Trusts (GET)

## Title 5. Opening the Estate

### Subtitle 7. Modified Administration

#### Section 5-707

A final report under modified administration shall include:

(1) A statement representing the continued qualification for modified administration;

(2) An itemized schedule of the decedent's property and the basis of its valuation;

(3) An itemized schedule of liens, debts, taxes, and funeral expenses of the decedent and administration expenses of the estate; and

(4) Schedules setting forth distributive shares of the estate and the applicable inheritance tax.

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