§14–607.

    (a)    Any exercise of the decanting power shall be made in a record signed by an authorized fiduciary.

    (b)    (1)    The record required by this subsection shall identify:

            (i)    The first trust;

            (ii)    Any second trust;

            (iii)    Any property being distributed to a second trust; and

            (iv)    Any property remaining in the first trust.

        (2)    The record required by this subsection may include information by reference to the notice required by § 14–605 of this subtitle.