# Estates and Trusts (GET) ## Title 7. Administration of the Estate ### Subtitle 1. Duties of Personal Representative; Notice of Appointment #### Section 7-101 (a) (1) A personal representative is: (i) A fiduciary; and (ii) Under a general duty to settle and distribute the estate of the decedent in accordance with the terms of the will and the estates of decedents law as expeditiously and with as little sacrifice of value as is reasonable under the circumstances. (2) A personal representative shall use the authority conferred on the personal representative by: (i) The estates of decedents law; (ii) The terms of the will; (iii) Orders in proceedings to which the personal representative is a party; and (iv) The equitable principles generally applicable to fiduciaries, fairly considering the interests of all interested persons and creditors. (b) Unless the time of distribution is extended by order of court for good cause shown, the personal representative shall distribute all the assets of the estate of which the personal representative has taken possession or control within the time provided in Sec. 7-305 of this title for rendering the first account. (c) The personal representative does not incur any personal liability for the payment of claims or distribution of assets even if the personal representative does not consider claims for injuries to the person prosecuted under the provisions of Sec. 8-103(e) or Sec. 8-104 of this article, if at the time of payment or distribution: (1) The personal representative had no actual knowledge of the claim; and (2) The plaintiff had not filed on time a claim with the register. #### Section 7-102 (a) A personal representative has a right to and shall take possession or control of the estate of the decedent, except that property in the possession of the person presumptively entitled to it as heir or legatee shall be possessed by the personal representative only when reasonably necessary for purposes of administration. (b) The request by a personal representative for delivery of property possessed by the heir or legatee is conclusive evidence, in an action against the heir or legatee for possession, that the possession of the property by the personal representative is reasonably necessary for purposes of administration. (c) The personal representative may maintain an action to recover possession of property or to determine its title. #### Section 7-103 (a) (1) After the appointment of a personal representative, the register shall have a notice of the appointment published in a newspaper of general circulation in the county of appointment once a week in 3 successive weeks, announcing the appointment and address of the personal representative, and notifying creditors of the estate to present their claims. (2) The personal representative shall file or have filed with the register a certification that a notice has been published. (b) The notice of appointment shall be substantially in the following form: "To all persons interested in the estate of.......................: This is to give notice that the undersigned, ......... whose address is ......... was, on ........., appointed personal representative of the estate of ......... who died on ...... (with) (without) a will. All interested persons or unpaid claimants having any objection to the appointment of the personal representative shall file the same with the register of wills on or before 6 months from the date of the appointment. All persons having any objection to the probate of the will of the decedent shall file the same with the register of wills on or before 6 months from the date of the appointment. All persons having claims against the decedent must present their claims to the undersigned, or file them with the register of wills on or before the earlier of the following dates: (1) 6 months from the date of the decedent's death; or (2) 2 months after the personal representative mails or otherwise delivers to the creditor a copy of this published notice or other written notice, notifying the creditor that the creditor's claim will be barred unless the creditor presents the claim within 2 months from the mailing or other delivery of the notice. Any claim not filed on or before that date, or any extension provided by law, is unenforceable thereafter. ................................. Personal representative Date of first publication: .................................". #### Section 7-103.1 (a) Promptly after appointment, the personal representative of a decedent's estate shall: (1) Make a reasonably diligent effort to ascertain the names and addresses of the decedent's creditors; and (2) Mail or otherwise deliver a notice to those creditors whose names and addresses the personal representative has ascertained of the time within which their claims may be presented under Sec. 8-103(a) of this article. (b) Notice under this section shall be sufficient if the personal representative mails or otherwise delivers to a creditor a copy of the notice required by Sec. 7-103(b) of this subtitle. (c) (1) The failure of a creditor to receive notice under this section shall not extend the time within which the creditor may present a claim beyond 6 months from the date of the decedent's death. (2) The personal representative, individually and on behalf of the estate, is not liable for failing under this section to ascertain or notify a creditor or for giving notice to a person who is not a creditor of the decedent. #### Section 7-104 (a) Not later than 20 days after the appointment of a personal representative, the personal representative shall deliver to the register the text of the first published newspaper notice of the appointment and shall advise the register of the names and addresses of the heirs of the decedent and of the legatees to the extent known by the personal representative, so that the register may issue the notices provided in Sec. 2-210 of this article. (b) The provisions of this section do not apply to a successor personal representative if notice under this section has been given previously, or to a person appointed pursuant to judicial probate. #### Section 7-105 Whenever a personal representative discovers that a document previously filed by the personal representative or a predecessor personal representative is incomplete or erroneous, the personal representative shall promptly file a revised and corrected document with the register, reciting the correct information if known by the personal representative. ### Subtitle 2. Inventory and Appraisal #### Section 7-201 (a) Subject to the provisions of Sec. 7-205 of this subtitle, and within 3 months after the appointment of a personal representative, the personal representative shall prepare and file an inventory of property owned by the decedent at the time of the death of the decedent, listing each item in reasonably descriptive detail, and indicating its fair market value as of the date of the death of the decedent, and the type and amount of any encumbrance that may exist with reference to the item. (b) The inventory shall include: (1) Real property; (2) Tangible personal property, excluding: (i) Wearing apparel, other than furs and jewelry; and (ii) Provisions for consumption by the family; (3) Corporate stocks; (4) Debts owed to the decedent, including bonds and notes; (5) Bank accounts, building, savings and loan association shares, and money; (6) Debts owed to the decedent by the personal representative; and (7) Any other interest in tangible or intangible property owned by the decedent which passes by testate or intestate succession. #### Section 7-202 (a) (1) Subject to the provisions of this section, the value of each item listed in the inventory shall be fairly appraised as of the date of death and stated in the inventory. (2) The personal representative may appraise the corporate stocks listed on a national or regional exchange or over the counter securities and items in Sec. 7-201(b)(4) and (5) of this subtitle. (3) The personal representative shall secure an independent appraisal of the items in all of the other categories. (4) The personal representative may select one of the methods specified in this section. (b) The personal representative may apply for appraisal by appraisers designated by the register under Sec. 2-301(a) or Sec. 2-302 of this article. (c) (1) Except as provided in paragraph (2) of this subsection, instead of an appraisal of the fair market value, real and leasehold property may be valued at: (i) The full cash value for property tax assessment purposes as of the most recent date of finality; or (ii) The contract sales price for the property if: (1) The contract sales price is set forth on a settlement statement for an arm's length contract of sale of the property; and (2) The settlement on the contract occurs within 1 year after the decedent's death. (2) Paragraph (1) of this subsection does not apply to property assessed for property tax purposes on the basis of its use value. (d) Instead of an appraisal of the fair market value, a motor vehicle may be valued by a personal representative on the basis of the average value of the motor vehicle set forth in: (1) The National Automobile Dealers' Association official used car guide; or (2) Any substantially similar price guide designated by the register. (e) (1) The personal representative may employ a qualified and disinterested appraiser to assist the personal representative in ascertaining the fair market value, as of the date of the death of the decedent, of an asset the value of which may be fairly debatable. (2) Different persons may be employed to appraise different kinds of assets included in the estate. (3) The name and address of each appraiser shall be indicated on the inventory with the item or items the appraiser appraised. (f) Reasonable appraisal fees shall be allowed as an administration expense. #### Section 7-203 A personal representative shall make a supplemental inventory or appraisal of an item showing the market value as of the date of the death of the decedent, or the revised market value, and the appraisals or other data relied on and shall file the supplemental inventory or appraisal with the court if: (1) Property not included in the original inventory comes to the knowledge of the personal representative; or (2) The personal representative learns that the value indicated in the original inventory for the item is erroneous or misleading. #### Section 7-204 (a) At any time before an estate is closed, the State or an interested person may petition the court for revision of a value assigned to an item of inventory and the court may require revision as it considers appropriate. (b) Unless the personal representative has filed a petition under subsection (a) of this section, the court shall hold a hearing on the petition. #### Section 7-205 Within 3 months of the date of the appointment of a successor personal representative, the successor personal representative shall return: (1) A new inventory to stand in place of the inventory filed by the predecessor personal representative; or (2) A written consent to be answerable for the items as listed and valued in the inventory filed by the predecessor personal representative. ### Subtitle 3. Accounting #### Section 7-301 A personal representative shall file written accounts of the personal representative's management and distribution of property at the times and in the manner prescribed in this subtitle, with a certification that the personal representative has mailed or delivered a notice of the filing to all interested persons. #### Section 7-302 The initial account of the administration of the property of the decedent shall contain the certificate of the personal representative of: (a) The total value of property as shown in all inventories made prior to the date of the account; (b) All receipts of the estate during the period of administration; (c) The date of each purchase, sale, lease, transfer, compromise, settlement, disbursement, or distribution of assets of the estate, a description of each such transaction, and a statement of the amount by which it affects the amounts referred to in subsections (a) and (b) of this section; and (d) The value of any assets remaining in the hands of the personal representative. #### Section 7-303 After an initial account has been rendered, subsequent accounts, whether filed by the same personal representative or by a successor, shall contain the certificate of the personal representative of: (a) The value of any assets remaining in the hands of the personal representative as shown in the last account; (b) The value of assets as shown in any inventory made since the last account; (c) All receipts of the estate since the date of the last account; (d) The date of each purchase, sale, lease, transfer, compromise, settlement, disbursement, or distribution of assets since the last account, a description of each such transaction, and a statement of the amount by which it affects the amounts referred to in subsections (a), (b), and (c) of this section; and (e) The value of any assets remaining in the hands of the personal representative. #### Section 7-305 (a) Accounts shall be rendered by the personal representative: (1) Within 9 months from the date of the appointment of the personal representative; (2) Within 6 months after the account referred to in paragraph (1) of this subsection and within 6 months after each account thereafter until the filing of the final account; (3) Upon termination of the appointment of the personal representative, as provided in Title 6, Subtitle 3 of this article; and (4) At the other times ordered by the court. (b) Upon written application of the personal representative, the court for good cause shown may extend to a specified date the time for rendering an account. #### Section 7-306 If a personal representative fails to render an account or to file a certificate as required under this subtitle, the personal representative: (1) May be removed as provided in Sec. 6-306 of this article; and (2) Is liable to interested persons as provided in Sec. 7-403 of this title. #### Section 7-307 (a) (1) Inheritance taxes with respect to a distribution shall be paid by the personal representative to the register. (2) An inheritance tax due in connection with a legacy or intestate share shall be paid at the time of accounting for its distribution. (3) Failure to pay the inheritance tax when due or to make full disclosure of the information necessary to the determination by the register of the tax due may subject a personal representative to reduction or forfeiture of commissions by the court unless good cause to the contrary is shown. (4) Failure to pay the inheritance tax when due subjects the bond of the personal representative to liability. (b) (1) On payment of the inheritance taxes as determined by the register to be due, the personal representative is entitled to receive a certificate reciting that the taxes have been paid. (2) If requested by the personal representative, the certificate shall set forth in detail items of real or leasehold property for which the inheritance taxes have been paid. (3) The certificate may be filed among the permanent records of the estate maintained by the register. ### Subtitle 4. Powers of Personal Representative #### Section 7-401 (a) (1) In the performance of a personal representative's duties pursuant to Sec. 7-101 of this title, a personal representative may exercise all of the power or authority conferred on the personal representative by statute or in the will, without application to, the approval of, or ratification by the court. (2) Except as validly limited by the will or by an order of court, a personal representative may, in addition to the power or authority contained in the will and to other common-law or statutory powers, exercise the powers enumerated in this section. (b) A personal representative may retain assets owned by the decedent pending distribution or liquidation, including those in which the representative is personally interested or which are otherwise improper for trust investment. (c) (1) A personal representative may hold a security in the name of a nominee or in other form without disclosure of the interest of the estate. (2) A personal representative who holds a security in the name of a nominee or in other form without disclosure of the interest of the estate is liable for a wrongful act of the nominee in connection with the security held. (d) A personal representative may receive assets from fiduciaries or other sources. (e) A personal representative may deposit funds for the account of the estate, including money received from the sale of assets, in checking accounts, in insured interest-bearing accounts, or in short-term loan arrangements which may be reasonable for use by a trustee. (f) A personal representative may agree to deposit assets of the estate with a financial institution so that the assets cannot be withdrawn or transferred without: (1) The written consent of the surety on the bond; or (2) An order of court. (g) A personal representative may satisfy written charitable pledges of the decedent. (h) A personal representative may pay a valid claim as provided in this article or effect a fair and reasonable compromise with a creditor or obligee, or extend or renew an obligation due by the estate. (i) A personal representative may pay the funeral expenses of the decedent in accordance with the procedures provided in Sec. 8-106 of this article, including the cost of burial space and a tombstone or marker, and the cost of perpetual care. (j) A personal representative may pay taxes, assessments, and other expenses incident to the administration of the estate. (k) A personal representative may insure the property of the estate against damage, loss, and liability, and the personal representative against liability in respect to third persons. (l) A personal representative may vote stocks or other securities in person or by general or limited proxy. (m) A personal representative may sell or exercise stock subscription, conversion or option rights, consent to or oppose, directly or through a committee or agent, the reorganization, consolidation, merger, dissolution, or liquidation of a corporation or other business enterprise. (n) A personal representative may invest in, sell, mortgage, pledge, exchange, or lease property. (o) A personal representative may borrow money. (p) A personal representative may: (1) Release or terminate a mortgage or security interest, if the obligation secured by the mortgage or security interest was fully satisfied during the lifetime of the decedent or during the administration of the estate; or (2) Extend or renew any obligation owed to the estate. (q) If assets of the estate are encumbered by a mortgage, pledge, lien, or other security interest and if it appears to be in the best interests of the estate, a personal representative may pay the encumbrance, or convey or transfer the assets to the creditor in satisfaction of the security interest of the creditor, in whole or in part, whether or not the holder of the encumbrance has filed a claim. (r) Regardless of a contrary provision in the will, a personal representative may execute, on the written demand of the owner of a redeemable leasehold or subleasehold estate, a full and valid conveyance of the reversion or subreversion held by the estate. (s) A personal representative may continue an unincorporated business or venture in which the decedent was engaged at the time of the decedent's death: (1) In the same business form for a period of not more than 4 months from the date of appointment of a personal representative, where continuation is a reasonable means of preserving the value of the business including goodwill; (2) In the same business form for an additional period of time that may be approved by order of court, in a proceeding to which all persons interested in the estate are parties; or (3) Throughout the period of administration, if the business is incorporated after the death of the decedent. (t) A personal representative may incorporate a business or venture in which the decedent was engaged at the time of the decedent's death if none of the probable distributees of the business who are competent adults objects to its incorporation and retention in the estate. (u) A personal representative may convert a sole proprietorship the decedent was engaged in at the time of the decedent's death to a limited liability company and may become a limited partner in any partnership or a member in any limited liability company, including a single member limited liability company. (v) A personal representative may perform the contracts of the decedent that continue as obligations of the estate, and execute and deliver deeds or other documents under circumstances as the contract may provide. (w) A personal representative may exercise options, rights, and privileges contained in a life insurance policy, annuity, or endowment contract constituting property of the estate, including the right to obtain the cash surrender value, convert the policy to another type of policy, revoke a mode of settlement, and pay a part or all of the premiums on the policy or contract. (x) A personal representative may employ, for reasonable compensation, auditors, investment advisors, or persons with special skills, to advise or assist in the performance of the administration duties of the personal representative. (y) (1) A personal representative may prosecute, defend, or submit to arbitration actions, claims, or proceedings in any appropriate jurisdiction for the protection or benefit of the estate, including the commencement of a personal action which the decedent might have commenced or prosecuted, except that: (i) A personal representative may not institute an action against a defendant for slander against the decedent during the lifetime of the decedent. (ii) In an action instituted by the personal representative against a tort-feasor for a wrong which resulted in the death of the decedent, the personal representative may recover the funeral expenses of the decedent up to the amount allowed under Sec. 8-106(c) of this article in addition to other damages recoverable in the action. (2) A personal representative may request criminal injuries compensation, restitution, or any other financial property interest for a decedent who was a victim of a crime. (z) If the decedent died testate, a personal representative may designate the personal representative on documents as an executor, or if the decedent died intestate, as an administrator. (aa) A personal representative may make partial and final distributions, in cash, in kind, or both, from time to time during the administration. (bb) If the estate is of a physician, podiatrist, optometrist, or dentist who was a sole practitioner, the administrator shall follow the notice requirements under Sec. 4-305 of the Health - General Article before the destruction or transfer of any medical records of a patient of the decedent. (cc) (1) To comply with an environmental law, a personal representative may: (i) Inspect property held by the personal representative, including any type of interest in a sole proprietorship, partnership, limited liability company, or corporation, and any assets owned by a sole proprietorship, partnership, limited liability company, or corporation to determine compliance with an environmental law and respond to an actual or potential environmental liability relating to the property; (ii) Before or after the initiation of a claim or a governmental enforcement action, take any action necessary to prevent, abate, or otherwise remedy an actual or potential environmental liability relating to property held by the personal representative; (iii) Settle or compromise at any time a claim against the estate based on an alleged environmental liability that may be asserted by any person; and (iv) Pay from the estate the costs of an inspection, review, study, abatement, response, cleanup, or other remedial action that involves an environmental liability as provided under Sec. 15-524 of this article. (2) If a personal representative acts prudently and in good faith, the personal representative is not liable to a person with an interest in assets held by the personal representative for a decrease in the value of the assets for taking action under this subsection or otherwise taking action to comply with an environmental law or reporting requirement. (3) Acceptance by the personal representative of property or failure by the personal representative to take action under this subsection does not imply that there is or may be liability under an environmental law with respect to any property. (dd) A personal representative may donate a conservation easement on any real property in order to obtain the benefit of the estate tax exclusion allowed under Sec. 2031(c) of the United States Internal Revenue Code of 1986, as amended, if: (1) The will authorizes or directs the personal representative to donate a conservation easement on the real property; or (2) Each interested person who has an interest in the real property that would be affected by the conservation easement consents in writing to the donation. #### Section 7-402 (a) The personal representative may petition the court for permission to act in any matter relating to the administration of the estate. (b) The court may pass any order it considers proper. #### Section 7-403 (a) If the exercise of power concerning the estate is improper, the personal representative is liable for breach of the fiduciary duty of the personal representative to interested persons for resulting damage or loss to the same extent as a trustee of an express trust. (b) The exercise of power of a personal representative in violation of a court order, or contrary to the provisions of the will may be a breach of duty. (c) The rights of purchasers and others dealing with a personal representative are determined as provided in Sec. 7-404 of this subtitle and are not necessarily affected by the fact that the personal representative breached the fiduciary duty of the personal representative in the transaction. #### Section 7-404 (a) In the absence of actual knowledge or of reasonable cause to inquire as to whether the personal representative is improperly exercising the power of the personal representative, a person dealing with the personal representative is not bound to inquire whether the personal representative is properly exercising the power, and is protected as if the personal representative properly exercised the power. (b) A person is not bound to see to the proper application of estate assets paid or delivered to a personal representative. ### Subtitle 5. Notice to Interested Persons of Matters Filed #### Section 7-501 (a) Unless waived by the court for good cause shown, the personal representative shall give written notice to all interested persons of the filing of an account with the court. (b) (1) Exceptions to an account must be filed with the register within 20 days of the approval of the account by the court. (2) Exceptions may not be filed concerning an item which has become final and binding under Sec. 7-502 of this subtitle. (3) Copies of exceptions shall be mailed by the exceptant to the personal representative. #### Section 7-502 (a) (1) The personal representative shall give written notice in accordance with paragraph (2) of this subsection to each creditor who has filed a claim under Sec. 8-104 of this article which is still open and to all interested persons of a claim, petition, or other request which could result, directly or indirectly, in the payment of a debt, commission, fee, or other compensation to or for the benefit of the personal representative or the attorney for the estate. (2) The notice shall: (i) State the amount requested; (ii) Set forth in reasonable detail the basis for the request; and (iii) State that a request for hearing may be made within 20 days after the notice is sent. (b) Unless there was fraud, material mistake, or substantial irregularity in the proceeding, or a request for a hearing is filed within 20 days of the sending of the notice, any action taken by the court on the petition is final and binding on all persons to whom the notice was given. (c) A certification by independent counsel as to the reasonableness of the amount of the payment is not required. ### Subtitle 6. Compensation and Expenses #### Section 7-601 (a) (1) A personal representative or special administrator is entitled to reasonable compensation for services. (2) If a will provides a stated compensation for the personal representative, additional compensation shall be allowed if the provision is insufficient in the judgment of the court. (3) The personal representative or special administrator may renounce at any time all or a part of the right to compensation. (b) (1) Unless the will provides a larger measure of compensation, on petition filed in reasonable detail by the personal representative or special administrator the court may allow the commissions it considers appropriate. (2) The commissions authorized under paragraph (1) of this subsection may not exceed those computed in accordance with the following table: If the property subject to The commission may administration is: not exceed: Not over $20,000..........................................................................................9% Over $20,000 ..................................................................$1,800 plus 3.6% of the excess over $20,000 (c) Within 30 days a personal representative, special administrator, or unsuccessful exceptant may appeal the allowance to the circuit court, which shall determine the adequacy of the commissions and increase, but not in excess of the commissions computed in accordance with the table in subsection (b)(2) of this section, or decrease them. (d) If the personal representative retains the services of a licensed real estate broker to aid in the sale of real property, the commissions paid to the real estate broker are an expense of administration and may not be deducted from the commissions allowed by the court to the personal representative in accordance with subsection (a) of this section. #### Section 7-602 (a) An attorney is entitled to reasonable compensation for legal services rendered by the attorney to the estate or the personal representative or both. (b) (1) On the filing of a petition in reasonable detail by the personal representative or the attorney, the court may allow a counsel fee to an attorney employed by the personal representative for legal services. (2) The compensation shall be fair and reasonable in the light of all the circumstances to be considered in fixing the fee of an attorney. (c) If the court shall allow a counsel fee to one or more attorneys, it shall take into consideration in making its determination what would be a fair and reasonable total charge for the cost of administering the estate under this article, and it shall not allow aggregate compensation in excess of that figure. #### Section 7-603 (a) A personal representative or person nominated as personal representative who defends or prosecutes a proceeding in good faith and with just cause shall be entitled to receive necessary expenses and disbursements from the estate regardless of the outcome of the proceeding. (b) (1) Subject to paragraph (2) of this subsection, in addition to the compensation provided for in this subtitle, a personal representative is entitled to reasonable commissions or attorney's fees, as determined by the court, in connection with an election by a surviving spouse to take an elective share under Sec. 3-403 of this article. (2) The amount of compensation or attorney's fees consented to by all interested persons is presumed to be reasonable. #### Section 7-604 (a) The personal representative may pay commissions to personal representatives under Sec. 7-601 of this subtitle, and attorney's fees under Sec. 7-602 of this subtitle without court approval if: (1) (i) Each creditor, who has filed a claim that is still open, and all interested persons consent in writing to the payment; (ii) The combined sum of the payments of commissions and attorney's fees does not exceed the amounts provided in Sec. 7-601 of this subtitle; (iii) The signed written consent form states the amounts of the payments and is filed with the register of wills; and (iv) Unless the consent form is filed simultaneously with the final administration account or final report under a modified administration, each payment consented to is for services rendered by the attorney or personal representative prior to the date of the consent; or (2) (i) The fee is paid to an attorney representing the estate in litigation under a contingency fee agreement signed by the decedent or the current personal representative of the decedent's estate; (ii) The fee does not exceed the terms of the contingency fee agreement; (iii) A copy of the contingency fee agreement is on file with the register of wills; and (iv) The attorney files a statement with each account stating that the scope of the representation by the attorney does not extend to the administration of the estate. (b) When rendering accounts, the personal representative shall designate any payment made under this section as an expense. --- Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)