Maryland Statutes
Subtitle 8 - Conversions and Voluntary Dissolutions
Section 3-804 - Voluntary Dissolution -- Preference for Property Held in Fiduciary Capacity

In the distribution of the general assets of a trust company that dissolves voluntarily, the person who succeeds the trust company as a personal representative, guardian, trustee, receiver, or other fiduciary has a preference for all debts and accounts that are due to or held by it as fiduciary over all other debts and liabilities, including salaries and wages of employees.