In this subtitle the following words have the meanings indicated. “Estate” means property that is subject to administration under the Estates and Trusts Article as the estate of a decedent. “Less than absolute interest” means an interest less than an absolute interest in property, in trust or otherwise. “Less than absolute interest” includes: a life estate; an interest for a term of years; a contingent or vested remainder, or executory or reversionary interest that a person other than the decedent creates; or any other interest that is less than absolute. “Property that passes from a decedent” includes: property that passes, by will or under the intestate laws of the State, at or after the death of a decedent, in trust or otherwise, to or for the use of another person; property in which, at death, a decedent had an interest as a joint tenant; or except for a bona fide sale for an adequate and full consideration in money or money’s worth, property that passes by an inter vivos transfer by a decedent, in trust or otherwise, if: the transfer is made in contemplation of death; the transfer of a material part of the property of the decedent in the nature of a final disposition or distribution is made by the decedent within 2 years before death and is not shown to not have been made in contemplation of death; the transfer is intended to take effect in possession or enjoyment at or after the death of the decedent; or under the transfer, the decedent retained any dominion over the transferred property during the life of the decedent, including the retention of: a beneficial interest; a power of revocation, absolute or conditional; or a power of appointment by will or otherwise. Notwithstanding any parol agreement, the written form of the title is controlling for intangible personal property held in joint tenancy. “Subsequent interest” means a vested or contingent remainder, executory or reversionary interest, or other future interest that is created by a decedent and will or may vest in possession after the death of the decedent. “Subsequent interest” includes a sole or concurrent subsequent interest.