(a) Any exercise of the decanting power shall be made in a record signed by an authorized fiduciary. (b) (1) The record required by this subsection shall identify: (i) The first trust; (ii) Any second trust; (iii) Any property being distributed to a second trust; and (iv) Any property remaining in the first trust. (2) The record required by this subsection may include information by reference to the notice required by § 14–605 of this subtitle.
Maryland Legal Code