§ 14-607

(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.