(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.