WILLIAM DONALD SCHAEFER, Governor

WHEREAS, There has not been an overview and analysis of the
inheritance and estate tax laws of the State in recent years; and

WHEREAS, Recent changes in federal estate tax laws may
affect estate planning and may have a significant impact on State
inheritance and estate taxes; and

WHEREAS, Numerous ambiguities and anomalies in the
inheritance and estate tax laws have been identified and brought
to the attention of the General Assembly through the Code
Revision process; and

WHEREAS, There is a need for a coordinated study of State
inheritance taxes and estate taxes by public officials and
individuals knowledgeable as to the laws and as to administration
of the laws; now, therefore, be it

RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That the
Governor is requested to establish a Task Force to study and
recommend revisions to the inheritance and estate tax laws of the
State; and be it further

RESOLVED, That the Task Force be composed of:

(1)  2 members of the House of Delegates, appointed by
the Speaker of the House, and 2 members of the Senate of
Maryland, appointed by the President of the Senate; and

(2)  the Comptroller or the Comptroller's designee;

(3)  1 member who is a Register of Wills, appointed by
the Governor;

(4)  1 representative of the Department of Budget and
Fiscal Planning, appointed by the Governor;

(5)  1 member of the Section of Estates and Trust Law
of the Maryland State Bar Association, appointed by the Governor;

(6)  1 attorney engaged in the practice of estates and
trust law in Maryland, appointed by the Governor;

(7)  1 member from the trust office of a Maryland bank
or savings and loan institution, appointed by the Governor; and

(8)  3 members from the general public, appointed by
the Governor; and be it further

RESOLVED, That the Governor designate the Chairman of the
Task Force; and be it further

- 3483 -