Probate Estate Closing and Representative Discharge in Maryland

At a glance

Requirements one by one

Regular and modified closing routes

In regular administration, the representative files written accounts of management and distribution, certifying delivery or mailing of filing notice to all interested persons. The initial account records estate property, receipts, transactions and assets still held. Accounts are due within nine months of appointment, then every six months until the final account, subject to a court extension for good cause. Final approval of the final account automatically closes the estate. If that account asks for it, approval also terminates the representative's appointment. (Md. Code, Est. & Trusts § 7-301; § 7-302; § 7-305; § 10-101.)

Modified administration requires the statutory eligible residuary recipients, solvency, sufficient assets for gifts and required consents. The representative files a verified final report within ten months of appointment instead of a formal inventory and account. The report lists estate property and valuation, liabilities and expenses, distributive shares and applicable inheritance tax. Final distribution ordinarily occurs within 12 months. The law permits consensual time extensions. If the report is filed and probate fees and inheritance taxes paid, the modified estate closes no later than 13 months after appointment. (Md. Code, Est. & Trusts § 5-702; § 5-703; § 5-704; § 5-707; § 5-709.)

Notice and challenge procedure

For regular accounts, the representative gives written filing notice to all interested persons unless the court waives it for good cause. Exceptions go to the register within 20 days after court approval of the account, with copies to the representative. This is an after-approval exceptions period, not a prefiling objection deadline. (Md. Code, Est. & Trusts § 7-501.)

Under modified administration, an interested person may request a formal inventory and account to be supplied to all interested persons. The representative supplies each interested person a copy of the verified final report unless notice is waived. A written objection during administration revokes the modified election and returns the estate to administrative probate, with formal account duties. Failure to file the report or distribute on time can also revoke the election. (Md. Code, Est. & Trusts § 5-704; § 5-706; § 5-708.)

Closure, termination and discharge

Closing and termination are separate. If regular final-account approval did not terminate the appointment, the representative may petition after the predeath claim-presentation period; after notice to interested persons, including specified creditors and unpaid legatees, the court may order termination if no hearing request arrives within 20 days. One year after either regular or modified closure, if no proceeding involving the representative is pending, the representative is discharged from interested-person claims. Fraud, material mistake and substantial irregularity claims are excepted. (Md. Code, Est. & Trusts § 10-101; § 10-103.)

What trips people up

A bond is not required for any period following final approval of the final administration account. That rule fixes the period of required bond coverage; the discharge provision separately states its claim exceptions. (Md. Code, Est. & Trusts § 6-102; § 10-103.)

Property found after a modified report has its own 60-day supplemental report and 90-day distribution deadlines measured from discovery. After a regular estate has closed and the appointment terminated, an interested person may petition to appoint the same or a successor representative for newly found property; an already barred claim cannot be revived. (Md. Code, Est. & Trusts § 5-704; § 10-104.)

Common questions

Can the former representative sign a confirmatory document? Closure or termination does not remove statutory authority to perform ministerial or confirmatory acts. (Md. Code, Est. & Trusts § 10-105.)

Does a modified estate always avoid a formal account? No. Any interested person may request the formal inventory and account required under Title 7, and revocation restores ordinary formal filing duties. (Md. Code, Est. & Trusts § 5-704; § 5-708.)

Statutes and sources

The quoted provisions come from the Maryland General Assembly's 2026 Estates and Trusts article, accessed October 4, 2026.