2018 Maryland Code
Estates and Trusts
Title 3 - Intestate Succession and Statutory Shares
Subtitle 2 - Family Allowance and Statutory Share of Surviving Spouse
§ 3-203. Right to elective share

  • (a) "Net estate" defined. -- In this section, "net estate" means the property of the decedent passing by testate succession, without a deduction for State or federal estate or inheritance taxes, and reduced by:

    • (1) Funeral and administration expenses;

    • (2) Family allowances; and

    • (3) Enforceable claims and debts against the estate.

  • (b) In general. -- Instead of property left to the surviving spouse by will, the surviving spouse may elect to take a one-third share of the net estate if there is also a surviving issue, or a one-half share of the net estate if there is no surviving issue.

  • (c) Limitation. -- The surviving spouse who makes this election may not take more than a one-half share of the net estate.

  • (d) Valuation. -- For the purposes of this section, the net estate and the property allocable to a share of a surviving spouse shall be valued as of the date or dates of distribution.

  • (e) Applicable share; adjustment. --

    • (1) For the purposes of this section, a surviving spouse who has elected to take against a will shall be entitled to the surviving spouse's portion of the income earned on the net estate during the period of administration based on a one-third or one-half share, whichever is applicable.

    • (2) If one or more distributions have been made to a surviving spouse or another person that require an adjustment in the relative interests of the beneficiaries, the applicable share shall be adjusted.

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