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Modified Administration

Modified Administration is a streamlined method of administering a Regular Estate, meaning any estate valued over $50,000. This process is available if the following conditions are met:

  1. All residuary legatees are limited to (a) the personal representative, (b) individuals or entities from inheritance tax; and (c) trusts under which each person who has a current interest in the trust in the trust is an individual or entity exempt from inheritance tax; and
  2. The estate is solvent and sufficient assets exist to satisfy all testamentary gifts.
  3. The personal representative files an Election for Modified Administration within three months of the date of their appointment; and
  4. All the residuary legatees of a testate decedent or the heirs of an intestate decedent file Consent to Election for Modified Administration.

A Final Report must be filed 10 months from the date of appointment and final distribution must be made within 12 months from the date of appointment. However, a personal representative is eligible for one extension of 90 days with the consent of the aforementioned interested persons. A personal representative is also eligible for a second extension of up to 90 days with the consent of the interested persons and the approval of the Register of Wills.

The initial Election of Personal Representative for Modified Administration and Consent to Election forms are available here.

Advantages of Modified Administration

  • An Inventory and Administration Account are not required, rather only a Final Report when the estate is ready to close.
  • A Final Report is not subject to court approval, unlike Administration Accounts. Accounts must be approved by an orphans’ court, which operate on a part-time schedule, and sometimes require the personal representative to attend a hearing about their Account.
  • A Final Report is not subject to as rigorous an auditing process as an Account. The Final Report is audited to ensure (1) the proper calculation of the value of reportable property, payments of disbursements, and distribution of net reportable property and (2) that distribution has been made in accordance with the terms of a Last Will and Testament or Maryland’s laws of intestacy.
  • Can list expenses to be paid in a Final Report. An Administration Account can only report expenses that have already been paid at the time of filing.
  • Do not need receipts for expenses listed on a Final Report.
  • Do not have to wait 20 days for objections before making distribution. After an Administration Account is approved, a personal representative must wait 20 days from the date of the court order, unless waivers are filed.
  • Eligible for up to two 90-day Extensions to file a Final Report.