154                                              LAWS OF MARYLAND                             [Ch. 11

DATES OF DISTRIBUTION AMOUNTING TO NO LESS THAN THE
AMOUNT OF THE LEGACY OR TRANSFER AS FINALLY DETERMINED
FOR FEDERAL ESTATE TAX PURPOSES UNLESS THE WILL OR OTHER
GOVERNING INSTRUMENT EXPRESSLY DIRECTS TO THE CONTRARY.

REVISOR'S NOTE: This section presently appears as
Art. 93, §11-107. The only changes are in
language and style.

11-108. RELEASE OF POWERS OF APPOINTMENT.

(A)   METHOD.

UNLESS THE INSTRUMENT CREATING A POWER OF
APPOINTMENT EXPRESSLY PROVIDES TO THE CONTRARY, THE POWER
MAY BE WHOLLY OR PARTIALLY RELEASED AS TO ALL OR A
PORTION OF THE ASSETS SUBJECT TO IT BY AN INSTRUMENT
SIGNED BY THE PERSON HOLDING THE POWER AND ATTESTED BY
TWO WITNESSES. IF THE PERSON IS UNDER 18 YEARS OF AGE OR
IS OTHERWISE UNDER DISABILITY, A RELEASE PURSUANT TO THIS
SECTION MAY BE EXECUTED BY ORDER OF THE COURT HAVING
JURISDICTION OF THE PERSON OR PROPERTY OF THE PERSON
UNDER DISABILITY.

(B)   PROVISIONS OF RELEASE.

A RELEASE PURSUANT TO SUBSECTION (A) SHALL

(1)    IDENTIFY THE INSTRUMENT CREATING THE
POWER OF APPOINTMENT,

(2)    STATE THE PLACE THE INSTRUMENT WAS
RECORDED OR ADMITTED TO PROBATE,

(3)    CONTAIN A STATEMENT OF THE EXTENT TO
WHICH THE POWER IS RELEASED, AND

(4)   SPECIFY [[A]] ANY LIMITATION WHICH THE
RELEASE, IF PARTIAL, PLACES UPON THE PERSONS, OBJECTS, OR
CLASSES IN WHOSE FAVOR THE POWER WOULD OTHERWISE BE
EXERCISABLE. THE RELEASE, WHETHER OR NOT FOR
CONSIDERATION OR UNDER SEAL, AFTER DELIVERY AS PROVIDED
IN SUBSECTION (C), IS IRREVOCABLE FROM AND AFTER THE TIME
IT IS DELIVERED.

(C)   DELIVERY OF RELEASE.

A RELEASE PURSUANT TO SUBSECTION (A) SHALL BE
DELIVERED:

(1) TO THE REGISTER OF THE COUNTY IN WHICH
THE WILL CREATING THE POWER OF APPOINTMENT WAS ADMITTED
TO PROBATE OF RECORDED;