Under common law, a lifetime gift to a child was presumed to be an advancement. Thus, at death there would be an adjustment according to the lifetime gift. [The mechanism for the adjustment was to bring back the value of the gift to the "hotch pot" and then recalculate the split of the residue for specific bequests in light of the lifetime gift.] Under Maryland law (as well as under most states) a statute has reversed the common law presumption. Now, any property given in lifetime to an heir shall be treated as an advancement only if it is declared in writing by the decedent or acknowledged in writing by the heir to be an advancement. Md. Code Ann., Est. & Trusts § 3-106.