Maryland Code § ET-15-520

Section ET-15-520
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(a) (1) If a marital deduction is allowed for all or part of a trust whose
assets consist substantially of property that does not provide the spouse with
sufficient income from or use of the trust assets, and if the amounts that the trustee
transfers from principal to income under § 15-502.2(a) of this subtitle and distributes
to the spouse from principal in accordance with the terms of the trust are insufficient
to provide the spouse with the beneficial enjoyment required to obtain the marital
deduction, the spouse may require the trustee to make property productive of income,
convert property within a reasonable time, or may request the trustee exercise the
power conferred by § 15-502.2(a) of this subtitle.
(2) The trustee may decide which action or combination of actions to
take.
(b) In cases not governed by subsection (a) of this section, proceeds from the
sale or other disposition of an asset are principal without regard to the amount of
income the asset produces during any accounting period.

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