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Terms Used In Maryland Code, ESTATES AND TRUSTS 5-707

  • Decedent: A deceased person.
A final report under modified administration shall include:

(1) A statement representing the continued qualification for modified administration;

(2) An itemized schedule of the decedent‘s property and the basis of its valuation;

(3) An itemized schedule of liens, debts, taxes, and funeral expenses of the decedent and administration expenses of the estate; and

(4) Schedules setting forth distributive shares of the estate and the applicable inheritance tax.