MARVIN MANDEL, Governor                                    155

(2)   TO THE CLERK OF THE APPROPRIATE COURT FOR
RECORDATION AMONG THE LAND RECORDS OF THE COUNTY IN WHICH
THE INSTRUMENT CREATING THE POWER OF APPOINTMENT HAS BEEN
RECORDED; OR

(3)    IN THE CASE OF INSTRUMENTS CREATING
POWERS OF APPOINTMENT WHICH ARE NOT RECORDED, TO THE
PERSON MAKING THE INSTRUMENT WHICH CREATED THE POWER OF

APPOINTMENT OR TO [[THE PERSON]] ANY PERSON HOLDING,

INDIVIDUALLY, OR JOINTLY WITH OTHERS, A SUBSTANTIAL
PORTION OF THE ASSETS SUBJECT TO THE POWER OF
APPOINTMENT.

(D) RECORDING OF RELEASE.

A RELEASE REFERRED TO IN THIS SECTION ALSO MAY BE
RECORDED AMONG THE LAND RECORDS OF THE COUNTY IN WHICH
THE MAKER OR FIDUCIARY RESIDES.

(E) INDEX OF RECORD.

THE REGISTER OR CLERK SHALL INDEX AND RECORD THE
RELEASE IN THE SAME MANNER AS THE INSTRUMENT CREATING THE
POWER OF APPOINTMENT WAS RECORDED AND SHALL MAKE A
REFERENCE IN THE MARGIN OF THE PLACE OF RECORDING OF THE
ORIGINAL INSTRUMENT OF THE DATE AND PLACE OF RECORDING OF
THE RELEASE. THE RELEASES SHALL BE SUBJECT TO THE USUAL
FEES FOR INDEXING AND RECORDATION, BUT SHALL NOT BE
SUBJECT TO A RECORDATION TAX NOW OR HEREAFTER IMPOSED.

(F) OTHER MEANS OF RELEASE.

A POWER OF APPOINTMENT ALSO MAY BE RELEASED BY [[A
MEANS]] ANY MEANS OR METHOD VALID OR EFFECTIVE IN THE
ABSENCE OF THIS SECTION.

REVISOR'S NOTE: This section presently appears as
Art. 98, §11—108. A subsection is added for
organizational purposes. Catchlines are
written for the subsections. The only other
changes are in style and language.

11-109. UNIFORM ESTATE TAX APPORTIONMENT ACT.
(A) DEFINITIONS.
WHEN USED IN THIS SECTION

(1) "ESTATE" MEANS THE GROSS ESTATE OF A
DECEDENT AS DETERMINED FOR THE PURPOSE OF THE FEDERAL
ESTATE TAX AND THE MARYLAND ESTATE TAX.

(2) "FIDUCIARY" MEANS PERSONAL REPRESENTATIVE
AND TRUSTEE.