Maryland Code, ESTATES AND TRUSTS 3-408
Terms Used In Maryland Code, ESTATES AND TRUSTS 3-408
- County: means a county of the State or Baltimore City. See
- Decedent: A deceased person.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- Personal representative: includes an administrator and an executor. See
- Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
- Trustee: A person or institution holding and administering property in trust.
- Venue: The geographical location in which a case is tried.
(i) Shall be in writing and signed by the surviving spouse or other person entitled to make the election under § 3-405 of this subtitle; and
(ii) 1. Shall be filed in the court in which the personal representative of the decedent was appointed; or
2. If no personal representative of the decedent has been appointed, shall be filed in the court for the jurisdiction in which the venue would be proper under § 5-103 of this article.
(2) Notice of the filing of an election to take an elective share under paragraph (1) of this subsection may be delivered to:
(i) The trustee of each revocable trust of the decedent; or
(ii) The person responsible for filing the estate tax return, if different from the trustee.
(b) The election may be in the following form:
“I, A.B., surviving spouse of C. D., late of the County (City) of………… elect to
take my elective share of the decedent’s estate subject to election under § 3-403 of
the Estates and Trusts Article of the Annotated Code of Maryland.
……………………
(Signature)”.