"Who will take care of Fluffy when I die? How can I leave money to pay for her care and her vet bills? I want her never to be euthanized unless she is in pain."

Even if you can readily answer the first question, the second presents a challenge in Maryland. At present, the only option is to leave funds to an individual and hope that individual uses the money for your pet. This arrangement is called an "honorary trust" because it relies on the honor of the individual to fulfill the terms of the trust. Because there is no person who had legal standing to enforce the trust, there is no impediment at law to the individual pocketing the money and simply abandoning or euthanizing the pet.

Some attorneys, including this writer, had sought to put "teeth" into the trust by appointing the local humane society or no-kill animal rescue or shelter as a "guardian" of the animal, hoping to confer standing on the "guardian" to enforce the terms of the trust. That was the best anyone could do, but it was not as secure as pet lovers would have liked.

Fortunately for those concerned enough about their animals to set aside money for their care, Maryland has joined 39 other states in providing a legislative solution. On April 14, 2009, Governor O'Malley signed into law the Maryland statutory pet trust, House Bill 149, codified in the Estates and Trusts article of the Maryland Code at section 14-112 and elsewhere. This law applies to pet trusts created on or after October 1, 2009.

The law provides that (a) the pet must be alive during the life of the "settlor" (the person setting up the trust); (b) the trust ends at the death of the last animal covered by the terms of the trust; (c) if the settlor did not appoint an enforcer of the terms of the trust, a Court may appoint an enforcer; (d) any person with an interest in the welfare of the animal may petition a Court to appoint an enforcer or remove an enforcer who is not performing adequately; (e) trust property may be used only for the pet's benefit unless the Court finds that the value of the trust property is excessive; and (f) unless the settlor provides express directions, excess trust property passes to the settlor if alive or the settlor's "successors in interest" if the settlor is dead.

If this issue is important to you, you must visit your attorney after October 1 to be sure your estate plan comports with the terms of the new law. If you have an existing pet trust, you should have it redrafted and "republished" so that it will be effective. If you don't have a pet trust, but have simply left money to your animal's caretaker, consider implementing one in your estate plan.

Be sure that your trust appoints a caregiver and alternate or backup caregiver, and an enforcer and backup enforcer. If your caregiver is also handling the money, the enforcer should be someone you trust to look after the animal and apply reasonable standards. You don't want to make your caregiver miserable by injecting an "officious intermeddler" into his or her life – after all, he or she is giving love and care to your animal as a favor to you – but nor do you want your animal neglected. It's a balancing act, as always.

Your trust should provide instruction on diet and exercise, medical care and permissible euthanasia, burial or cremation and disposition of remains and other matters important to you. Because your animal might need care during your lifetime, such as during a period of incapacity, your pet trust provisions should be included, not just in your will, but also in your Durable Power of Attorney. If you have utilized a living trust for your estate plan, the pet trust provisions in the living trust should be sufficient.

You should decide where any remaining funds go after the death of your pet. Obviously, the money could be given to the caretaker, but that might introduce a conflict of interest. Alternatively, the funds could be distributed to a local animal rescue or shelter or other such charity, to continue your legacy of caring for animals.

Think through this matter with your loved ones, and then visit your attorney in October to be sure you have provided for those depending on you.