Delaware Probate Accounting

Delaware probate accounting is two filings on two clocks. The inventory and appraisal is due within 3 months of your letters under 12 Del. C. § 1905(a). The account of your administration goes to the Court of Chancery, in money, every year from the date of those same letters under § 2301(a), until a final account passes.

Everything between those two filings is what the account has to explain. 12 Del. C. § 2302 sets the beneficiary notice and the 3-month window for exceptions, § 2303 puts the passed account on the county record, and § 2305 with Court of Chancery Rule 192 decides what you and your attorney are paid out of it. Every rule below was read on September 10, 2026 at the Delaware Code Online and in the published Rules of the Court of Chancery. Read this page beside the duties the account reports on and when each account is due.

This page states Delaware law rather than the facts of one estate. Confirm your own dates with the Register of Wills holding your file, or with a licensed Delaware attorney.

The Inventory Comes First, and It Carries More Than a List of Assets

12 Del. C. § 1905(a) gives you 3 months from the granting of letters to file an inventory and appraisal with the Register of Wills of the county where the letters were granted. A copy goes to the Register of any county where the decedent owned real estate. The statute asks for three things in one document: an inventory of all goods and chattels, a list of all debts and credits due or belonging to the decedent or the estate, and a statement describing every parcel of Delaware real estate the decedent died seized of, or which transferred by a transfer on death deed under Chapter 2 of Title 25. That real-estate statement has to carry the parcel identification number and the name of each party entitled to any interest, with that person's relationship to the decedent. Each item gets valued separately at fair market value as of the date of death.

Two affidavits sit alongside it. § 1905(b) and (c) require an affidavit from each executor or administrator, and the statute prints the oath: due inquiry has been made, the inventory and list contain everything that has come to the deponent's knowledge, and the statement of real estate and the information about transfers, powers of appointment, entireties, jointly owned property and annuity contracts is true to the best of that person's knowledge and belief. Where you have looked and found nothing, § 1908 lets an affidavit of diligent inquiry stand in place of the inventory or the list of debts, certified by the Register and filed with the bond.

Delaware also uses § 1905 to catch property that never enters your hands. Under § 1905(e), when real property passes by joint ownership with right of survivorship or by tenancy by the entireties, the personal representative or the surviving joint tenant files an affidavit within 3 months of the death, in the county where the property sits, describing the real estate and naming the surviving owner. That clock runs from the death rather than from your letters, and it applies even where no estate is opened at all.

What goes in and what stays out is decided by § 1901 rather than by judgment. § 1901(a) treats estates held for the life of another, estates for years, the decedent's growing crop, bank and other stock, money in hand or on deposit, and all goods and chattels as assets to be inventoried. § 1901(b) leaves out three things by name: the family Bible, the clothes of the decedent, and the family stores laid in before the death. § 1901(c) keeps out property payable to a named person under an insurance policy or contract, a pension, a bonus, a stock option or another employee benefit or incentive plan, because that property is not chargeable to you.

Real estate you never sell still touches the account. 12 Del. C. § 1902(a) makes the rents and profits of the decedent's real estate that come into your hands assets for the payment of debts, and charges you with them. § 1902(b) gives you no right of possession, and adds that if you are in possession you keep the premises in tenantable repair out of those rents.

Late filing has a price and a second consequence. § 1906(a) charges an executor or administrator personally and individually $1.00 per day for each day delinquent, and that penalty does not start until 1 month after the Register gives notice of the delinquency. § 1906(b) adds contempt of Court for failing to file after the Court of Chancery has ordered it. § 1907 removes a coexecutor or coadministrator who refuses or neglects to join in the inventory, unless that person files one on their own behalf. § 1911 lets the Court of Chancery suppress an inventory or adjudge it imperfect and order another, and it says no inventory is suppressed merely because of a defect in the affidavit.

Assets that surface later get their own filing. § 1910 requires an additional inventory or list whenever personal estate or debts left out of the first one come to your knowledge. Once filed, § 1912(a) has the Register record and index every inventory, list and statement in the Inheritance and Succession Docket, which is where a title searcher will find it.

All three Registers of Wills charge $15 to file the inventory. New Castle County adds $1 per extra page, Kent County charges the same $15.00 again for an amended inventory, and Sussex County collects its $15.00 at the opening of the estate.

The Account Is Annual, and It Goes to the Court of Chancery

12 Del. C. § 2301(a) is short and absolute. Every executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from the date of their letters until the estate is closed and a final account passed by the Court. Most estates close on one account. An estate that runs long files more.

Your filing counter is still the Register of Wills, and § 2301(d) draws the line between the two offices. The Register receives all accountings filed for approval by the Court of Chancery, and has no power to deny any debt, expense or other item for which allowance is sought. The Court holds that power, and § 2301(d) tells it what to look for: any item indicative of fraud, illegality or negligent failure to fulfill fiduciary obligations, and any item representing a debt or expense incurred solely for the purpose of avoiding a tax.

Two pressure valves live in the same section. Under § 2301(c) the Register may extend the time for accounting for sufficient cause, not to exceed 6 months. The Register may also dispense with an account for a year in which there were no transactions or matters to account for, on your affidavit that this is so, and any interested party may appeal that determination to the Court of Chancery. § 2301(e) runs the other way: the Register may forward to the Court any estate with 2 consecutive years of inactivity, for whatever the Court decides to do about it, including closing the estate or issuing a rule to show cause on its own motion.

The working year comes from § 2311. Except where circumstances justify a longer period, an executor or administrator has 1 year from the date of letters to settle the estate, and until that year runs you are not required to distribute and not chargeable with interest on the assets in your hands. Assets that carry interest or produce income are still accounted for. The Sussex County Register of Wills states the same deadline operationally on its own probate walkthrough: the accounting is to be filed within one year of the date of the granting of letters.

You do not always have to appear. Court of Chancery Rule 190(a) waives the personal appearance of a personal representative at the Register's office when letters are granted or when an interim or final accounting is filed, on written application showing that a Delaware attorney represents you in the proceedings, or that you serve alongside a co-fiduciary who will appear. Rule 190(b) then attaches an affidavit to the accounting stating that its entries are true and correct and that you have performed the duties of the office with honesty and integrity. New Castle County charges $5 per representative to file that petition and affidavit.

What the Account Has to Show, and What the Register Checks It Against

The account starts where the inventory ended. Sussex County publishes the arithmetic on its own site: page one carries the total value of the decedent's solely owned personal assets as stated on the inventory, plus any additional amount that came into the estate since. Page two carries the deductions, and every expense is identified individually with the amount paid: administration costs, debts, funeral expenses, and the personal representative and attorney fees. Where the decedent's real estate is sold under the direction of the will, the gross proceeds belong in the additional assets section, the settlement costs go in as an administrative expense, and a copy of the settlement sheet is attached to the final accounting.

Here is the part most families do not expect. Court of Chancery Rule 194(c)(3) makes the Register of Wills examine the accounting, compare it with the cancelled checks and receipts evidencing estate disbursements, verify the calculations, and certify that the account is correctly adjusted and settled. A number you cannot document is a number the Register will send back. Open a dedicated estate account on day one, pay every estate expense out of it, and keep the paper.

Each account also travels with a list of people. § 2302(a) requires a statement of the names and mailing addresses of each beneficiary entitled to share in the distribution, flagging any beneficiary under a legal incapacity together with a guardian, trustee or parent, and naming anyone who waived notice. Getting that list right is worth real care, for a reason set out in the next section.

The 3-Month Exception Window Is Where a Commission Actually Gets Challenged

Delaware puts the account settlement in its constitution. Del. Const. art. IV, § 32(a) has the executor or administrator file every account with the Register of Wills, who examines the particulars with the proofs in your presence and adjusts and settles the account according to the right of the matter and the law of the land. The settled account then stays in the office for inspection, and the executor gives written notice within 3 months after settlement to all persons entitled to shares of the estate, or to their guardians, who reside in Delaware. § 32(b) is the exception right itself: persons concerned may except to both sides of the account, either denying the justice of an allowance made to the accountant or alleging further charges against the accountant, and those exceptions are heard in the Court of Chancery.

Rule 194(a) works the mechanics. The Register mails the notice, but it goes out in your name, and you supply the notice form along with stamped addressed unsealed envelopes at the time you file the accounting. The notice says the accounting has been filed and will be open for inspection and exception for 3 months from the date of mailing. Where the names and addresses of beneficiaries are unknown or cannot be ascertained, the Court may order the notice published instead.

12 Del. C. § 2302(b) and (d) then run the clock. A beneficiary who has not waived notice has 3 months from the mailing to file written exceptions with the Register of Wills. Exceptions filed after that shall not be considered by the Court. If none are filed, the account is approved, subject only to the Court's § 2301(d) power to disallow items on its own. § 2302(c) lets any beneficiary waive the notice in writing and consent to approval, and Rule 194(b) files that waiver with the Register. Rule 195(a) ties the two together: no accounting is presented to the Court for approval until the 3 months from the Rule 194(a) mailing have expired, unless every interested beneficiary, guardian, trustee or parent has signed a waiver and consent.

This window is where an executor's commission or the estate attorney's fee is actually contested, and Rule 192 says so inside the notice. Rule 192(d) presumes commissions and attorney fees reasonable unless a beneficiary files an exception under 12 Del. C. § 2302(d) alleging that they are unreasonable, while keeping the Court free to reduce them even where no exception is filed. Rule 192(e) then requires the Register's notice to quote the reasonableness standard and to warn each beneficiary in these words: unless you file an exception to the account alleging that the commissions of the personal representatives or the fees of the attorneys for the personal representatives as set forth in the account are unreasonable, you shall be deemed to consider such commissions and fees reasonable.

The inventory has a separate and much longer window. Rule 197(a) lets exceptions to an inventory be filed with the Register at any time after the inventory is filed, up to 3 months after the mailing of the notice of the filing of the final accounting. So a valuation nobody questioned in month four is still open in month twenty. The exception must name the beneficiary filing it, state the nature of that person's interest, and list each specific exception with its grounds. Rule 197(b) gives you 30 days from the Register's notice to file a response, and Rule 197(c) sends the parties to schedule a hearing.

At that hearing, Rule 198 sets the order of argument and reverses it depending on what is at stake. On ordinary exceptions the personal representative is heard first, then the exceptant, then the personal representative in rebuttal. Where the exceptions seek to surcharge the personal representative, the exceptant goes first and gets the rebuttal. Rule 199 lets the Court refer an inventory and account to a Magistrate in Chancery, Rule 201 lets you be examined on oath on any matter relative to the exceptions, and Rule 200 stops the Court from deciding anything in a Magistrate's report against you without an opportunity to be heard.

Two rules close this section, and both cut against reading approval as the end of your exposure. Rule 194(a) says a beneficiary entitled to share who was never named in the § 2302(a) statement may except to the accounting even after the Court has approved it. Rule 196 says the Court's approval does not relieve the personal representative from liability for any loss of or injury to the probate estate caused by that representative's act, neglect or default, or resulting from fraud, deception or concealment. Approval settles the numbers. It does not absolve you.

What Passing the Account Costs, County by County

12 Del. C. § 2303(a) makes the Register of Wills record every account and settlement passed by the Court of Chancery in uniform books and keep an alphabetical index of them. § 2303(b) makes the cost of recording and indexing payable out of the funds of the estate, and § 2303(c) makes a certified copy of that record evidence in the courts of this State.

The dollar amounts are set by the county rather than by the code. 12 Del. C. § 2510 says the governing body of each county shall determine the fees which shall be charged by the Register of Wills of that county, and § 2511 requires every Register to keep a printed or written list of its current fees for public inspection. Delaware has three counties, so the whole state fits in one table. All three schedules were read on September 10, 2026.

The closing cost is the largest single Register of Wills charge on an estate of any size, and it is collected when the final account passes rather than when the estate opens. Anyone quoted only an opening fee has been told a fraction of the number. Sussex publishes the calculation: add all the deductions on page two down through commissions taken, subtract that total from the total assets on page one, and 1.25% of the remainder is the closing cost, plus the $20.00 for recording and indexing and $5.00 for each release filed with the Register.

The New Castle schedule shows what else lands at the end. New Castle charges $50 to issue an estate closing letter, $500 for reversing an administrative closing, and $10 to file the affidavit that no Delaware estate tax return is required, or $30 for the combined affidavit that also covers jointly held real property. Kent charges $250.00 to reopen an estate closed by rule to show cause or by administrative closing.

Commissions and Attorney Fees Are Reasonable Amounts, Never Percentages

12 Del. C. § 2305(a) delegates the whole question in one sentence: commissions and attorneys' fees shall be allowed as provided by rule of the Court of Chancery. Court of Chancery Rule 192(a) allows commissions of personal representatives, and fees of the attorneys who represent them, in a reasonable amount. No percentage appears in the rule, and no bracket table appears anywhere in Delaware law, so a Delaware executor-fee percentage quoted somewhere else was invented rather than published.

Rule 192(b) lists eleven considerations that bear on what is reasonable: the time spent, the risk and responsibility involved, the novelty and difficulty of the questions presented, the skill and experience of the personal representative and the attorney, any provisions of the will regarding compensation, comparable rates for similar services in the locality, the character and value of the estate assets, the character and value of assets outside the probate estate that must still be valued and reported on a death tax return, the time constraints imposed, the loss of other business necessitated by accepting the administration, and the benefits obtained for the estate. The same paragraph permits either method of calculation, saying commissions and fees are not unreasonable merely because they rest exclusively on hourly rates, exclusively on the value of the probate estate, or exclusively on the value of the assets includible in the estate for any tax.

Filing late costs money here too. § 2305(c) lets the Court of Chancery reduce commissions and attorneys' fees where the accounts required by chapter 23 were not filed within the required time. Rule 192(c) lets a trust pay those commissions and fees where the trust permits or requires it, under the same rule. Rule 193 bars anyone employed in a Register of Wills office from taking any fee or compensation for personal service in the administration of an estate.

One line in § 2305 no longer bites. § 2305(b) still withholds a commission from an executor or administrator who has not complied with Chapter 13 of Title 30. That chapter is the Delaware inheritance tax, and the Delaware Code Online now labels it Inheritance [Repealed], repealed effective January 1, 1999. The cross-reference points at a chapter with nothing left to comply with.

The account is where the fee is claimed, so it is worth knowing what the standard actually is before you write the number in. Delaware executor compensation sets out the Rule 192 factors in full, and explains why the presumption in Rule 192(d) means the account, rather than any negotiation beforehand, is the moment a commission is really tested.

The Tax Filing That Gates the Final Account

Delaware's estate tax is gone. Chapter 15 of Title 30 is published as Estate Tax [Repealed], repealed by 81 Del. Laws, c. 52, § 1, effective January 1, 2018. What survives is a filing that proves the absence of a return.

12 Del. C. § 2304(b) requires an affidavit in a form approved by the Director of Revenue, filed with the Register of Wills of each county where the real property is located, whenever no return is required under Chapter 15 of Title 30 and either real property passed to someone by joint ownership with right of survivorship or tenancy by the entireties, or letters were granted and the decedent owned real property. Where a return was filed and the tax paid, § 2304(a) has the Director of Revenue file a certificate to that effect with the Register instead.

Court of Chancery Rule 195(b) turns that into a gate: no final accounting shall be presented to the Court for approval until a tax clearance form has been filed with the Register of Wills by the Division of Revenue. Rule 195(c) counts an accounting as presented when it reaches the Chancellor, a Vice Chancellor, a Magistrate in Chancery, or a Chief Deputy Register of Wills. One more real-property filing sits nearby: 12 Del. C. § 2309 requires a certified copy of the death certificate to be filed with the Register of the county where any interest in real property owned by the decedent is situated.

Skipping the Account Has Two Separate Consequences

The first is stated in the statute's own words. 12 Del. C. § 2301(b) says that where an executor or administrator fails to render the account, the Court of Chancery shall issue process of attachment against that person and may enforce compliance by imprisonment. That is a contempt power the Court holds to compel a filing, and Delaware does not make the failure a crime.

The second consequence is the estate closing without you. Court of Chancery Rule 194(d)(1) lets the Register issue a rule to show cause why an accounting was not filed, returnable at the next regular convenient session of the Court. Rule 194(d)(2) lets the Chief Deputy Register of Wills, after two or more consecutive years of inactivity with no accounting filed, enter an order closing the estate administratively, after mailed notice to all heirs, beneficiaries, creditors and other interested parties, and only where no objections come back. The rule then says the quiet part directly: the personal representative shall not be released from her obligations or from liability to the estate, its creditors, or its beneficiaries. An estate closed that way leaves you exposed rather than finished, and New Castle charges $500 to reverse it.

When to Bring In a Delaware Attorney

Nothing here tells you what to do in your own estate. Bring in a licensed Delaware attorney when a beneficiary files exceptions to your account under 12 Del. C. § 2302(d) or to your inventory under Court of Chancery Rule 197, when those exceptions seek to surcharge you personally, when the estate looks short and the order of preference in § 2105 will decide who goes unpaid, when real estate has to be sold to satisfy debts, when a beneficiary cannot be found or identified for the § 2302(a) statement, and before any transaction between the estate and you or your own family. Confirm every date against the current Delaware Code and against the Register of Wills holding your file.

Frequently Asked Questions

When is the inventory due in a Delaware probate?

Within 3 months after the granting of letters testamentary or of administration, under 12 Del. C. § 1905(a). You file it with the Register of Wills of the county that granted your letters, and you file a copy with the Register of every other county where the decedent owned real estate. Each item is valued separately at fair market value as of the date of death, and § 1905(b) requires an affidavit from every executor or administrator. All three counties charge $15 to file it.

How often does a Delaware executor have to file an account?

Every year. 12 Del. C. § 2301(a) requires every executor or administrator to render an account of their administration to the Court of Chancery, in money, every year from the date of their letters until the estate is closed and a final account is passed by the Court. Two releases sit in the same section. Under § 2301(c) the Register of Wills may extend the time for accounting for sufficient cause, up to 6 months, and may dispense with an account for a year in which nothing happened, on your affidavit that there are no transactions or matters to account for. Any interested party may appeal that decision to the Court of Chancery.

What has to be in a Delaware estate accounting?

It starts from the inventory. Page one carries the total of the decedent's solely owned personal assets as the inventory stated them, plus anything that came into the estate afterward. Page two lists the deductions, each identified individually with the amount paid: administration costs, debts, funeral expenses, and the personal representative and attorney fees. Where real estate is sold under the will, the Sussex County Register of Wills tells filers to put the gross proceeds in the additional assets section, book the settlement costs as an administrative expense, and attach a copy of the settlement sheet to the final accounting. Court of Chancery Rule 194(c)(3) then has the Register compare the account against the cancelled checks and receipts evidencing estate disbursements, so keep them.

How long do beneficiaries have to object to a Delaware estate account?

3 months from the date the Register of Wills mails the notice that the account was filed, under 12 Del. C. § 2302(b) and (d). Exceptions go in writing to the Register. The statute says exceptions not filed within that 3-month period shall not be considered by the Court, and that if none are filed the account is approved, subject to the Court's power under § 2301(d) to disallow any item indicative of fraud, illegality or negligent failure to fulfill fiduciary obligations. Court of Chancery Rule 194(a) adds one exposure that never closes: a beneficiary entitled to share who was never named in the § 2302(a) statement may take exception to the accounting even after the Court has approved it.

Can a beneficiary file exceptions to the inventory in Delaware?

Yes, and the window is far longer than the one for an account. Court of Chancery Rule 197(a) lets exceptions to an inventory be filed with the Register of Wills at any time after the inventory is filed, up to 3 months after the mailing of the notice of the filing of the final accounting. The exception has to name the beneficiary, state the nature of that person's interest in the estate, and list each specific exception with its grounds. Rule 197(b) then gives the personal representative 30 days from the Register's notice to file a response, and Rule 197(c) sends the parties to the Court to schedule a hearing.

How much does it cost to close a Delaware estate?

The largest Register of Wills charge arrives at the end rather than at the opening, and it differs by county. New Castle County charges a closing cost of 1.75% of the net personal estate plus a technology cost of 0.25% of the net personal estate. Kent County charges 1.75% of net personal estate, not including real estate unless it was directed to be sold. Sussex County charges 1.25% of net for adjusting, setting and certifying accounts. Recording and indexing the account is $20 in all three counties, and 12 Del. C. § 2303(b) makes that cost payable out of the funds of the estate.

What does a Delaware executor get paid for filing the account?

A reasonable amount, with no percentage anywhere in Delaware law. 12 Del. C. § 2305(a) says only that commissions and attorneys' fees shall be allowed as provided by rule of the Court of Chancery, and that rule is Rule 192. Rule 192(a) allows commissions and fees in a reasonable amount, Rule 192(b) lists eleven considerations that bear on what is reasonable, and it closes by saying commissions and fees are not unreasonable merely because they rest exclusively on hourly rates, exclusively on the value of the probate estate, or exclusively on the value of the assets includible in the estate for any tax. Rule 192(d) presumes both reasonable unless a beneficiary files an exception, while leaving the Court free to reduce them on its own.

What happens if a Delaware executor never files an account?

12 Del. C. § 2301(b) states it plainly: the Court of Chancery shall issue process of attachment against the executor or administrator, and may enforce compliance by imprisonment. That is a contempt power rather than a crime. Money follows too, because § 2305(c) lets the Court reduce commissions and attorneys' fees where the accounts were not filed within the required time. Court of Chancery Rule 194(d)(1) lets the Register issue a rule to show cause, and Rule 194(d)(2) lets the Chief Deputy Register close the estate administratively after two or more consecutive years with no accounting filed, after mailed notice and with no objections. That closing does not release the personal representative from obligations or from liability to the estate, its creditors or its beneficiaries.

Related Guides

• Delaware Executor Duties
• Delaware Probate Timeline
• Delaware Probate Guide
• Delaware Creditor Claims
• Delaware Small Estate Affidavit
• Selling Inherited Property in Delaware

Sources:

• Title: 12 Del. C. § 1901, Personal property constituting assets of estate; exceptions; employee death benefit plans and insurance policies. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 71 Del. Laws, c. 353, § 6; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1901
• Title: 12 Del. C. § 1902, Rents and profits of deceased's real estate as estate assets; possession and repair of real estate. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 70 Del. Laws, c. 186, § 1; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1902
• Title: 12 Del. C. § 1904, Appraisers; appointment. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 70 Del. Laws, c. 186, § 1; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1904
• Title: 12 Del. C. § 1905, Inventory and appraisal; filing requirements, form, contents and supporting affidavits; notice of action affecting title. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 85 Del. Laws, c. 212, § 3; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1905
• Title: 12 Del. C. § 1906, Failure to file inventory; civil and criminal penalties. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 64 Del. Laws, c. 252, § 4; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1906
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• Title: 12 Del. C. § 1911, Power of Court to suppress, reject and order another inventory or list. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 59 Del. Laws, c. 384, § 1; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1911
• Title: 12 Del. C. § 1912, Recording inventory and notation of inheritance tax status in Inheritance and Succession Docket. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 72 Del. Laws, c. 342, § 2; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1912
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• Title: 12 Del. C. § 2303, Recording of account; fees; evidence. Publisher: State of Delaware, The Delaware Code Online, Title 12. Publication Date: 59 Del. Laws, c. 384, § 1; accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c023/sc01/index.html#2303
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• Title: Rules of the Court of Chancery of the State of Delaware, Rules 190 to 201 (Appearance of Personal Representative; Commissions and Fees; Prohibited Compensation; Accounting Filed with Register of Wills; When Accounting to be Presented to Court; Effect of Court Approval; Exceptions to an Inventory or Accounting). Publisher: Delaware Judiciary, Court of Chancery. Publication Date: Rule 192 amended effective Sept. 1, 1996; Rule 194 amended effective Jan. 1, 2015; Rule 195 amended effective July 18, 2023; accessed 2026-09-10. URL: https://courts.delaware.gov/forms/download.aspx?id=160908
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• Title: Various Fees, Register of Wills. Publisher: Sussex County, Delaware. Publication Date: Not listed; accessed 2026-09-10. URL: https://sussexcountyde.gov/various-fees
• Title: Steps in Probating An Estate. Publisher: Sussex County, Delaware, Register of Wills. Publication Date: Not listed; accessed 2026-09-10. URL: https://sussexcountyde.gov/steps-probating-estate
• Title: 30 Del. C. ch. 13, Inheritance [Repealed], repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999. Publisher: State of Delaware, The Delaware Code Online, Title 30. Publication Date: Not listed; accessed 2026-09-10. URL: https://delcode.delaware.gov/title30/c013/index.html
• Title: 30 Del. C. ch. 15, Estate Tax [Repealed], repealed by 81 Del. Laws, c. 52, § 1, effective Jan. 1, 2018. Publisher: State of Delaware, The Delaware Code Online, Title 30. Publication Date: Not listed; accessed 2026-09-10. URL: https://delcode.delaware.gov/title30/c015/index.html

It is not legal advice.