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RULE 6-418. STATEMENT AND CERTIFICATION OF ELECTIVE SHARE

West's Annotated Code of MarylandMaryland RulesEffective: July 1, 2021

West's Annotated Code of Maryland
Maryland Rules
Title 6. Settlement of Decedents' Estates
Chapter 400. Administration of Estates
Effective: July 1, 2021
MD Rules, Rule 6-418
RULE 6-418. STATEMENT AND CERTIFICATION OF ELECTIVE SHARE
(a) Statement of Elective Share.
(1) On final payment, the personal representative of the decedent, the trustee of any revocable trust of the decedent, or the person responsible for filing the estate tax return, as appropriate, shall file with the register a signed statement verified by the surviving spouse stating the value of the elective share and that the elective share has been paid in full.
(2) The statement of the elective share shall be served on each person entitled to request a certification under section (b) prior to filing.
(3) On request of the surviving spouse, personal representative, trustee of any revocable trust of the decedent, or the person responsible for filing the estate tax return, the register shall redact the value of the elective share.
(b) Certification of Accuracy.
(1) The surviving spouse, the personal representative of the decedent, the trustee of any revocable trust of the decedent, the person responsible for filing the estate tax return, any payor of any portion of the elective share, and any other person having an interest in the assets from which the elective share has been paid may request that the register certify in writing the accuracy of the calculation and payment of the portion of the augmented estate subject to election.
(2) A request for certification shall be filed no more than 30 days from the date of service of the statement of the elective share.
(3) If a certification is requested, the register may request in writing information and documentation the register deems necessary to verify the calculation and payment.
Cross reference: Code, Estates and Trusts Article, ยง 3-412.

Credits

[Adopted March 30, 2021, eff. July 1, 2021.]
MD Rules, Rule 6-418, MD R DEC EST Rule 6-418
Current with amendments received through May 15, 2022. Some sections may be more current, see credits for details.
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