Md. Code, Estates and Trusts § 3-106
This is the official text of Md. Code, Estates and Trusts § 3-106, part of Maryland’s Code, Estates and Trusts — governs wills, trusts, and probate.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§3–106.
Official statutory text
(a) If a decedent dies intestate as to a part of the decedent’s net estate, property which the decedent gave in the decedent’s lifetime to an heir shall be treated as an advancement against the share of the latter of the net estate if declared in writing by the decedent or acknowledged in writing by the heir to be an advancement.
(b) For this purpose the property advanced shall be valued as of the time the heir came into possession or enjoyment of the property.
(c) If the recipient of the property fails to survive the decedent, the property shall be taken into account in computing the share of the issue of the recipient.
(d) An advancement to an heir other than the surviving spouse may not increase the share of the surviving spouse under § 3–102 of this subtitle.
(b) For this purpose the property advanced shall be valued as of the time the heir came into possession or enjoyment of the property.
(c) If the recipient of the property fails to survive the decedent, the property shall be taken into account in computing the share of the issue of the recipient.
(d) An advancement to an heir other than the surviving spouse may not increase the share of the surviving spouse under § 3–102 of this subtitle.
Status: in_force · Read it on the official government site
Dealing with a probate matter in Maryland?
See all Maryland Probate lawyers
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.