Maryland § 11-110
Full text of Maryland Maryland Code § 11-110, with citation guidance and answers to common questions.
§ 11-110.
(a) (1) A will or trust of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula referring to the “unified credit”, “estate tax exemption”, “applicable exemption amount”, “applicable credit amount”, “applicable exclusion amount”, “generation–skipping transfer tax exemption”, “GST exemption”, “marital deduction”, “maximum marital deduction”, or “unlimited marital deduction”, or similar words or phrases relating to the federal estate tax or generation–skipping transfer tax or that measures a share of an estate or a trust based on the amount that can pass free of federal estate taxes or the amount that can pass free of federal generation–skipping transfer taxes, or that is otherwise based on a similar provision of federal estate tax or generation–skipping transfer tax law, shall be deemed to refer to the federal estate tax or generation–skipping transfer tax laws as they applied with respect to estates of decedents dying or generation–skipping transfers made on December 31, 2009.
(2) This subsection does not apply to a will or trust that:
(i) Is executed or amended after December 31, 2009; or
(ii) Manifests an intent that a contrary rule shall apply if the decedent dies on a date on which there is no then applicable federal estate tax or generation–skipping transfer tax.
(3) The reference to January 1, 2011, in this subsection shall, if a federal estate tax or generation–skipping transfer tax becomes applicable before that date, be construed to refer instead to the first date on which the tax becomes applicable.
(b) (1) The personal representative or any interested person under a will or other instrument may bring a proceeding to determine whether the decedent intended that the references described in subsection (a) of this section be construed with respect to the law as it existed after December 31, 2009.
(2) A proceeding under this subsection shall be commenced within 1 year after the death of the testator or grantor.
Frequently Asked Questions About Maryland § 11-110
What does Maryland Code § 11-110 cover?
Section 11-110 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-110?
A common citation format is "Maryland Code § 11-110" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.