Maryland Code § ET-14-622

Section ET-14-622
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(a) A settlor of a first trust is deemed to be the settlor of the second trust
with respect to any portion of the principal of the first trust subject to the exercise of
the decanting power.
(b) In determining settlor intent with respect to a second trust, a court may
consider the intent of:
(1) A settlor of the first trust;
(2) A settlor of the second trust; and
(3) An authorized fiduciary.

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