Unlike prior law, MTA § 14.5-412 applies to trusts with individual trustees as well as trusts having corporate trustees. A trust having a fair market value of $100,000 or less may be terminated regardless of a spendthrift clause and distributed to the qualified beneficiaries in accordance with their interest in the trust. The trust may be terminated if the trustee determines doing so “is in the interests of the qualified beneficiaries.” There are many Maryland trusts with $100,000 of value or less that may indeed have been established at a level that the settlor must have intended it not to terminate simply because its asset level dropped. The drafting attorney ought to discuss whether a settlor might wish to preclude operation of MTA § 14.5-412 by adding a prohibition of easy termination. See MTA § 14.5-412(k).