Legal Question in Wills and Trusts in Maryland

Once the First and Final Accounting is filed (in a large estate) with the Register's office, it is audited. If it does not pass the audit, the preparer is called and it may be returned to that person for correction.

If the accounting is approved at the audit stage, it is then sent to the Orphan's Court for the judge(s) to review and sign the Order. Once that occurs there is a 20 day period for any interested person to file exceptions. If no exceptions are filed distribution can commence only after the 20 day period runs and the executor has thirty days thereafter to distribute. You need to remember that certain jurisdictions move more quickly than others so the length of time varies by County/Baltimore City.