1. (a) Any exercise of the decanting power shall be made in a record signed by an authorized fiduciary.

2. (b)

   1. (1) The record required by this subsection shall identify:

      1. (i) The first trust;
      2. (ii) Any second trust;
      3. (iii) Any property being distributed to a second trust; and
      4. (iv) Any property remaining in the first trust.
   2. (2) The record required by this subsection may include information by reference to the notice required by § 14-605 of this subtitle.

Added by Acts 2023, c. 715, § 1, eff. Oct. 1, 2023; Acts 2023, c. 716, § 1, eff. Oct. 1, 2023.