# Estates and Trusts (GET) ## Title 9. Special Provisions Relating to Distribution ### Subtitle 1. General #### Section 9-102 (a) A trustee appointed by will to execute a trust contained in it may decline to accept the appointment by filing a statement of renunciation with the register of the county in which the will is admitted to probate before the trustee receives property or performs an act pursuant to the trust. (b) (1) Unless the will provides otherwise, the trust shall thereafter be administered as if the trustee had not been appointed. (2) The renunciation may not be construed to release or impair the right of the person to a legacy under the will by which the person was appointed trustee, unless the legacy is expressly declared in the will to be compensation for the person's services as trustee. (c) Unless the will provides otherwise, in all cases not provided for in this section, a trustee may renounce or resign the trustee's trust only in accordance with the Maryland Rules. #### Section 9-103 (a) In this section, "legacy" or "legacies" does not include assets passing by the exercise of the decedent of a testamentary power of appointment. (b) (1) Unless a contrary intent is expressed in the will and except as provided in Sec.Sec. 3-208 and 3-303 of this article and subsection (c) of this section, shares of legatees abate without preference or priority as between real and personal property, in the following order: (i) Property not disposed of by the will; (ii) Residuary legacies; (iii) General legacy, other than items (iv), (v), and (vi) of this paragraph; (iv) General legacy to dependents of testator; (v) General legacy to creditor of testator in satisfaction of a just debt; (vi) General legacy to surviving spouse of testator; and (vii) Specific and demonstrative legacies. (2) Abatement within each classification is in proportion to the amounts of property each of the legatees or heirs would have received, had full distribution of the property been made in accordance with the terms of the will. (c) When the subject matter of a preferred legacy is sold or used as an incident to administration, appropriate adjustments in, or contributions from, other interests in the remaining assets shall be effected. #### Section 9-104 (a) Subject to the terms of the will and the needs of administration, the assets of the estate of a decedent shall be distributed in kind to the extent possible through application of the provisions of this section. (b) A specific legatee shall receive distribution of the legacy given to the specific legatee. (c) A family allowance or that part of an intestate share, statutory share, or legacy that is otherwise payable in cash may be satisfied by value in kind provided: (1) The person entitled to the payment has not demanded payment in cash; (2) The property distributed in kind is valued at fair market value as of the date of its distribution; and (3) A residuary legatee has not requested that the asset in question remain a part of the residue of the estate. (d) (1) When there is no objection to the proposed distribution, or when it is practicable to distribute undivided interests, the residuary estate shall be distributed in kind. (2) In other cases, residuary property may be converted into cash for distribution. (e) (1) After the probable charges against the estate are known, the personal representative may mail or deliver a proposal for distribution to all persons who have a right to object to the proposed distribution. (2) If not waived in writing, the right of a distributee to object to the proposed distribution terminates if the distributee fails to object in writing received by the personal representative within 30 days after mailing or delivery of the proposal. #### Section 9-105 (a) When distribution in kind is made, the personal representative shall execute and deliver an instrument or deed of distribution assigning, transferring, or releasing the assets to the distributee as evidence of the title of the distributee to the property. (b) Costs payable as a condition of the recordation of a deed shall be paid by the estate. (c) (1) In this subsection, "consideration" does not include the amount of any obligation under a mortgage or deed of trust encumbering the transferred property. (2) A recordation tax, transfer tax, or any other State or local excise tax may not be imposed on the transfer by a personal representative of property or an interest in property without consideration or on the recordation of an instrument executed by a personal representative that transfers property or an interest in property without consideration. (d) In addition to other indexing, any such deed recorded among the land records shall be indexed in the grantor index under the name of the decedent. #### Section 9-106 (a) With the exception that the personal representative shall recover the assets or their value if the distribution was improper, title of the distributees who receive from the personal representative an instrument or deed of distribution of assets in kind is conclusive against all persons interested in the estate. (b) (1) Unless the distribution can no longer be questioned because of adjudication or limitations, a distributee of property improperly distributed is liable to return the property received if the distributee has it or its value. (2) If a distributee has disposed of property improperly distributed to the distributee, the distributee's liability is the lower of the value of the property on the date of distribution or the value on the date of disposition. (c) (1) If property distributed in kind is sold to a purchaser for value by a distributee who has received an instrument or deed of distribution from the personal representative, the purchaser takes good title free of claims of the estate and incurs no personal liability to the estate. (2) To be protected under paragraph (1) of this subsection, a purchaser need not inquire whether a personal representative acted properly in respect to a distribution in kind. #### Section 9-107 (a) (1) When two or more heirs or legatees are entitled to distribution of undivided interests in property of the estate, the personal representative or one or more of the heirs or legatees may petition the court before the formal or informal closing of the estate, to make partition. (2) After notice to the interested heirs or legatees and subject to the requirements of Title 14, Subtitle 7 of the Real Property Article, the court shall partition the property in the same manner as provided by law for civil actions of partition. (b) The court may direct the personal representative to sell property which cannot be partitioned without prejudice to the owners and cannot conveniently be allotted to one party. #### Section 9-108 (a) The personal representative shall pay over or transfer the money or property or its proceeds, as directed by order of court, to the board of education in the county where the letters were granted, and it shall be applied for the use of the public schools in such county, whenever it appears to the satisfaction of the court that: (1) The personal representative has been unable to contact an heir or legatee because of the personal representative's lack of knowledge of the location of the heir or legatee and the court is satisfied that reasonable efforts have been made to locate the heir or legatee; (2) An heir or legatee is a nonresident of the United States and would not have the benefit of use or control at its full value of money or other property comprising the heir's or legatee's distributive share or legacy; or (3) Other special circumstances make it appear desirable that payment or delivery should be withheld because of national or international action affecting such money, property, value, or the full use and enjoyment of it. (b) (1) If, after payment has been made to the board of education, a claim for refund is filed by the heir or legatee, or by the personal representative of the heir or legatee, the claimant is entitled to a refund, without interest, of the sum paid, or the proceeds from the sale of property if not in the form of cash when transferred to the board of education, or the fair market value at the time of transfer if not converted to cash. (2) A claim for refund under this subsection may not be filed after the later of: (i) 3 years after the death of the decedent; or (ii) 1 year after the time of distribution of the property. #### Section 9-109 (a) (1) Whenever money is distributable by a personal representative to a minor and there is no judicially appointed guardian of the property of the minor, the court may order that the cash be deposited in a banking institution or insured savings and loan association formed under the laws of the State or in the State under the laws of the United States, in which it may draw interest, in the name of the minor, subject to the further order of the court. (2) The banking institution or association shall be named in the order. (3) The personal representative shall deliver the account book to the person or to such person, including the register, as the personal representative with the approval of the court, considers responsible and appropriate. (4) When the minor reaches the age of 18 or a guardian is appointed, the funds deposited and the account book shall be delivered to the minor, or to the guardian. (b) (1) In addition to the procedures in subsection (a) of this section, whenever a personal representative is required to distribute property to a minor as defined in Sec. 13-301(k) of this article, the personal representative, with the approval of the court, may transfer the property to a custodian who shall hold or dispose of the property in accordance with the provisions of the Maryland Uniform Transfers to Minors Act. (2) The personal representative shall, subject to the approval of the court, designate the custodian, who shall be an adult or a trust company. (c) Whenever a personal representative is required to distribute tangible personal property to a person under the age of 18 years and there is no guardian of the minor, the personal representative may distribute it to the person whom the personal representative, with the approval of the court, considers responsible and appropriate, and under the conditions set forth in the order of the court. (d) If a guardian has been appointed for a minor, payment may be made to the guardian on the filing of a copy of the guardian's authority authenticated pursuant to 28 U.S.C. Sec. 1738. (e) In addition to the procedures set forth in this section, the personal representative may make distribution to a minor in accordance with the provisions of Sec. 13-501 of this article or the will. #### Section 9-111 On making a distribution, a personal representative may, but is not required to, obtain a verified release from the heir or legatee. #### Section 9-112 (a) (1) If the personal representative cannot obtain agreement from all interested persons entitled to share in the distribution of the property, the personal representative may apply to the court to make distribution. (2) The court shall designate a day and direct the giving of notice to all interested persons concerned. (3) The court may appoint two disinterested individuals, not related to the interested persons to make an appropriate division for distribution, or recommend to the court a sale of part or all of the property, and the court shall direct the distribution it considers appropriate. (b) If a majority in relation to value fails to appear on the appointed day, or appear and object to the distribution suggested, or if the court considers a sale of part or all of the property more appropriate and advantageous, the personal representative shall make the sale or sales and divide the proceeds, together with unsold property, as the court directs. (c) If the personal representative has reason to believe that there may be one or more interested persons whose names or addresses are not known to the personal representative, or if it is not known to the personal representative if an interested person is still surviving, the personal representative may appoint a meeting of all interested persons to be held on a day the court designates. (d) (1) The personal representative shall give notice to all interested persons known to the personal representative, and shall publish a notice of the meeting once a week in 3 successive weeks, in a newspaper of general circulation in the county of the personal representative's appointment, stating the time, date, place, and purpose of the meeting which shall be held no sooner than 20 days after the first publication. (2) The personal representative shall also take other steps and make other efforts to learn the names and addresses of additional interested persons as the court considers appropriate under the circumstances. (e) (1) On the date of the meeting, distribution of the net estate shall be made under the direction and control of the court. (2) Distribution by the personal representative in accordance with the direction of the court at the meeting protects and indemnifies the personal representative acting in obedience to it. --- Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)