Disclaimer: This article is intended for educational purposes and does not constitute legal advice.
Detailed Answer
Under Maryland law, a personal representative must keep detailed records of all estate transactions and file these records with the Register of Wills before distributing assets. This process typically includes an Inventory and Appraisement under Maryland Code, Estates and Trusts §7-201 and a final accounting under §8-105. Any interested person—such as heirs, beneficiaries or creditors—has a right to review these records.
First, the personal representative must file an Inventory and Appraisement within three months of appointment. This document lists estate assets and their appraised values. It is public record at the Register of Wills office, where you may inspect it or request a copy (Est. & Trusts §7-201).
Second, when the estate is ready for final settlement, the personal representative or the court-appointed Commissioner of Accounts files a petition for complete settlement and release under Est. & Trusts §8-105. The Commissioner must serve a copy of the petition and supporting accounting on all interested persons at least 20 days before the hearing (Est. & Trusts §8-105(b)). You should receive a copy at that time.
If you do not receive the accounting, submit a written request to the personal representative. If the fiduciary refuses or fails to respond, you can petition the Register of Wills to compel production of the accounting and schedule a hearing under Est. & Trusts §8-104. The court can then order the fiduciary to file the account and provide copies.
Helpful Hints
- Submit your request in writing to the personal representative and retain a copy.
- Contact the Register of Wills for procedures and copying fees.
- Track the 20-day deadline to file exceptions after you receive the accounting.
- If the fiduciary won’t comply, consider petitioning under Est. & Trusts §8-104 to compel accounting.
- Review the key statutes: