Delaware Trust Administration

Delaware trust administration is the work a successor trustee does once the settlor dies and a revocable trust turns irrevocable. Delaware writes very little of that work into a statute. 12 Del. C. § 3303(a) lets the terms of a governing instrument expand, restrict, eliminate or otherwise vary any law of general application to fiduciaries, trusts and trust administration, and the first item on its list is a beneficiary's right to be informed. Read the document before you send anything. Two clocks in chapter 35 run whatever the document says.

That makes Delaware unlike the states whose trustee pages you have probably already read. Chapters 33 and 35 of Title 12 hold no duty-to-inform section, no 60-day acceptance notice, and no default list of what a trustee's report must contain. Both chapters were read in full at the State of Delaware's official code site on September 10, 2026, and neither uses the phrase "uniform trust code." The supervising court is the Court of Chancery. Start with what the trust was built to do, then take anything on a deadline to a Delaware lawyer, because a document this flexible can rewrite the job under you.

The Document Outranks the Code

12 Del. C. § 3303(a) opens by overriding every other provision of the Delaware Code and of other law, then lists six areas a governing instrument may rewrite: the rights and interests of beneficiaries, including the right to be informed of an interest for a period of time; the grounds for removing a fiduciary; when the fiduciary must diversify investments; how the fiduciary should invest; the fiduciary's powers, duties, standard of care, indemnification rights and liability; and the terms of a power of appointment. The section closes by stating its own policy: give maximum effect to freedom of disposition and to the enforceability of governing instruments.

Two limits survive that. The same subsection refuses to let a document exculpate or indemnify a fiduciary for the fiduciary's own wilful misconduct, and refuses to let a document stop a court from removing a fiduciary on account of wilful misconduct. Everything else in your job description is negotiable, and the settlor already negotiated it.

Section 3303(c) is where silent trusts come from. The document may restrict or eliminate a beneficiary's right to be informed for a period tied to that beneficiary's age, to the lifetime of a trustor or a trustor's spouse, to a term of years or a fixed date, or to an event certain to occur. During any such period, § 3303(d) puts a designated representative in the beneficiary's place unless the document says otherwise. That person represents and binds the beneficiary in judicial proceedings and in nonjudicial matters, and may start a proceeding about the trust on the beneficiary's behalf.

12 Del. C. § 3339 defines who that is. A designated representative has delivered a written acceptance of the office to the trustee, or has otherwise agreed through service or similar action, after being appointed in one of five ways: expressly under the instrument, by authorization to represent or bind beneficiaries, by a person the instrument authorizes to make that appointment, by the trustor where none of those apply, or by the beneficiary. Section 3339(d) presumes the role is a fiduciary one and submits the holder to personal jurisdiction in Delaware. Before you decide a beneficiary hears nothing, find out whether the document already named the person who hears it for them.

Accepting the Job, and What § 3544 Spares You

Delaware treats the arrival of a successor trustee gently. 12 Del. C. § 3544 says that unless the instrument or a court order says otherwise, and absent actual knowledge of a breach of trust or information that would cause a reasonable person to inquire, a successor trustee appointed under the instrument, by the court or by nonjudicial settlement agreement:

• has no duty to examine the accounts and records of a predecessor trustee
• has no duty to inquire into or confirm the validity of the governing instrument, or of a predecessor's acts altering it
• is not liable for failing to seek redress for any act or omission of a predecessor
• is responsible only for property actually delivered by the predecessor
• holds every power and discretion the instrument gave the original trustee

Read the last two together. Your responsibility starts at the property that reaches your hands, and the powers arrive whole. The protection ends the moment something in the file makes a reasonable person ask a question, so read what you were given and write down what you found.

If nobody is serving, § 3327A fills the seat without a court, and it applies where the instrument holds no provision that can effectively appoint a successor. Subsection (b) sets a 60-day fuse: where the instrument expressly requires an officeholder to be appointed, or the trust has no trustee at all, whoever holds the power to appoint is deemed to have declined once 60 days pass after being notified of the vacancy. Where the only remaining dispositive provisions call for distributing what is left, subsection (c) lets the taking beneficiaries name a successor by unanimous consent. Otherwise subsection (d) lets the current permissible beneficiaries and the presumptive remainder beneficiaries do it. Neither route needs Court of Chancery approval. Resignation runs the other way, through § 3326: follow the instrument if it permits resignation, give 30 days written notice if the instrument is silent but sets up a successor procedure, otherwise use a modification or a nonjudicial settlement agreement, and failing all of that ask the Court of Chancery. Section 3326(e) makes the point that resigning does not discharge liability for what you did while serving.

Delaware Sets No Notice Deadline, and Two Clocks Pay You for Sending One

Nothing obliges a Delaware trustee to write to the beneficiaries on a schedule. 12 Del. C. § 3546(a)(1) states outright that "no trustee shall have any liability under the governing instrument or to any third party or otherwise" for failing to send that written notice. Sending it is a choice, and the choice is worth money.

Notice cuts a two-year contest window to 120 days. Section 3546(a) bars a proceeding contesting whether a revocable trust, an amendment to one, or an irrevocable trust was validly created at the first of four events. One is 120 days after the trustee notified the person in writing of four things: the trust's existence, the trustee's name and address, whether that person is a beneficiary, and the time allowed to bring the contest. One is two years after the trustor's death. One applies where the trust was revocable at death and the will made express reference to it, borrowing the will-review period that 12 Del. C. § 1309(a) sets at 6 months after the entry of the order of probate. The fourth is adjudication, consent or other limitation. Leave out any of the four notice elements and you have not started the short clock.

A report cuts an open-ended exposure to one year. 12 Del. C. § 3585(a)(1) gives a person one year after being sent a report that adequately disclosed the facts constituting a claim, unless the instrument stretches that period. Subsection (b) defines adequate disclosure as enough information that the person knows of the claim or reasonably should have inquired into its existence. With no such report, subsection (e) leaves 5 years running from your removal, resignation or death, the end of that person's interest, or the end of the trust. A trustee heading for the exit gets a faster version in subsection (a)(2): 120 days, on a report that also names the departure and discloses the time allowed, so long as the trust property moves to the successors within a reasonable period after the 120 days expire.

The two clocks start on different events, and mixing them up costs you the protection you paid for.

12 Del. C. § 3534 is the delivery rule both sections point at, and it is broad unless the instrument narrows it: regular mail, commercial carrier, fax to a consented number, email to a consented address, a posting on an electronic network with delivered notice of the posting, another consented electronic transmission, or any other manner reasonably suitable and likely to result in receipt. Notice may go to the person, to a § 3339 designated representative, or to a representative under § 3547. Paragraph (3) lets any person waive the right to receive notice in writing, and rescind that waiver in writing later.

One more line rewards reading. Section 3546(b) lets a trustee of a trust that was revocable at the trustor's death distribute the property under the trust's terms without liability, unless the trustee has actual knowledge of a pending contest, or a potential contestant gives notice of a possible contest and starts it within 30 days. Subsection (c) balances that: until a contest is barred, a beneficiary of what turns out to have been an invalid trust must return any distribution received.

The Settlor's Creditors Reach the Trust, on the Estate's Clock

A trustee who assumes the trust is sealed off from the settlor's debts is reading the wrong half of the code. 12 Del. C. § 3337 reaches into a trust that was revocable immediately before the trustor's death and says that every claim which could have been brought against the trustor's estate, whether due or contingent, liquidated or unliquidated, founded on contract, tort or another legal basis, is barred against the trust "when and to the same extent barred against the trustor's estate" by any statute of limitations or repose on estate claims, including one enacted by another state.

So the trust has no bar of its own. It inherits the estate's. Delaware's is 12 Del. C. § 2102(a): claims arising before or at the death are barred unless presented under § 2104 within 8 months of the death, and the subsection says the bar applies whether or not the § 2101 notice of the grant of letters was given. Two consequences follow for a trustee.

• The clock runs from the death, not from anything you do. No publication starts it and no probate filing is needed to start it. A claimant who wants to stop it presents the claim to the personal representative or files a statement of claim with the Register of Wills under § 2104(1).
• Two categories sit outside it. Section 2103 deems the personal representative to have notice of recorded mortgages and of judgments that would be liens against real estate at the date of death in the county where letters were granted, and § 2102(a) excepts those debts from the 8-month bar. Post-death claims run on the separate 6-month periods in § 2102(b).

Paying the settlor's debts out of trust money before that date is ordinary trust administration. Distributing everything before it, with a known creditor unpaid, is how a trustee ends up funding the shortfall personally. Where the settlor died owing real money and nobody has opened an estate, ask a Delaware lawyer whether one should be opened, because § 3337 measures your protection against a bar that runs in the estate rather than in the trust. The Delaware creditor claim rules set out the presentation and rejection mechanics in full, and the Delaware probate timeline shows where the 8 months sit next to everything else.

Most Delaware Trusts File Nothing With Any Court

12 Del. C. § 3521 states the default: trustees, successor trustees included, are not required to file accounts or inventories. The exceptions are narrow.

A trustee who does owe accounts files them with the Register in Chancery in the county where the will was probated or the appointment was made, showing all receipts and disbursements and how the principal is invested, and not oftener than once in 2 years unless there is special occasion, under § 3525(c). Section 3526 is the way out: send the interested parties a written notice describing the obligation, naming the alternative way you will give them the same information, and requesting a waiver and consent or nonobjection, acknowledged before a notary or witnessed by a non-party, affirming that the signer read it and had a chance to consult counsel. A release obtained that way lasts for the life of the trust unless the notice sets a shorter term, and you then tell the Register in Chancery it happened.

The Register in Chancery is not the Register of Wills. The Register in Chancery is the clerk of the Court of Chancery. The Register of Wills is the county probate officer who, under 12 Del. C. § 2501, acts "only as a Clerk of the Court of Chancery" when performing the functions of that office. Trust filings go to the first one. Delaware probate goes to the second.

Where a trust matter does reach the Court of Chancery, the fees are statewide, unlike probate fees, which each county sets. The Schedule of Fees and Charges published under Court of Chancery Rule 3(e), effective June 14, 2024, prices the trust items in its section D.

Hand Over a Certification of Trust Instead

Banks, brokerages and title companies will ask for the document. 12 Del. C. § 3591(a) lets you give anyone other than a beneficiary a certification of trust instead, stating the trust's existence and execution date, the trustor and the acting trustees, the trustee's powers, whether the trust is revocable and who holds the power to revoke, whether all co-trustees must sign, the taxpayer identification number, and how title to trust property may be taken. It is an acknowledged writing, any trustee may sign it, and under subsection (c) it carries a statement that the trust has not been revoked, modified or amended in a way that would make the certification wrong.

Subsection (d) says it need not contain the dispositive terms, which is the whole point: the counterparty learns that you may act without learning who inherits what. The recipient may still require the excerpts that designate the trustee and confer the power being used. Subsections (f) and (g) protect a person who relies in good faith, and subsection (h) makes a person who demands the full instrument anyway liable for damages and attorneys' fees if a court finds the demand was not made in good faith.

That same certification unlocks the settlor's online accounts. Delaware passed the first fiduciary access act in the country, 12 Del. C. ch. 50, enacted by 79 Del. Laws, c. 416 in 2014. It reads nothing like the revised uniform act most national pages describe: the phrase "online tool" appears nowhere in the chapter, so the three-tier online-tool priority those pages set out is not Delaware law. Three sections matter to a trustee.

• Section 5002(1) counts as an account holder both a settlor of a trust that was revocable until the settlor's death or incapacity, and a trust of any kind that invokes the chapter. Paragraph (11) counts a trustee as a fiduciary.
• Section 5005(a) gives that fiduciary the same access as the account holder and deems the account holder's lawful consent given, together with authorized-agent status under every applicable law and end user licence agreement.
• Section 5005(c)(4) sets what you send: a certified copy of the trust instrument or a § 3591 certification of trust, plus a physician's certification or a court order where your power to reach the account depends on the account holder being incapacitated. The custodian then has 60 days under § 5005(d)(1), after which you may ask the Court of Chancery to order compliance.

Investing, Records and Paying Yourself

12 Del. C. § 3302(a) sets the standard of care: act with the care, skill, prudence and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use to attain the purposes of the account. Subsection (c) judges a decision by what you knew or should have known when you made it, across the whole portfolio rather than one holding. Subsection (e) protects good faith reliance on the express provisions of the instrument, and says in terms that the standards in the section may be expanded, restricted or eliminated by the document.

Powers come from two places. Section 3324 lets a trustee exercise the powers the trust confers and, except as the trust limits them, the powers chapter 33 confers, with no court authorization. Section 3325 then lists the specific ones. Exercising a power stays subject to the fiduciary duties otherwise prescribed by law, except as the trust modifies them.

Compensation runs through § 3560 and § 3561. Trustees under wills, trustees under revocable and irrevocable inter vivos deeds of trust, and their successors are entitled to reasonable compensation in accordance with the instrument creating the trust. Where the instrument fixes a figure, that figure governs, and the Court of Chancery may allow more or less on a proper showing in three situations: the trustee's duties are "substantially different from those contemplated when the trust was created," the instrument's number would be unreasonably low or high, or extraordinary circumstances call for equitable relief. Where the instrument is silent and does not say you serve without pay, § 3561(b) allows reasonable compensation, computed from a filed schedule for a bank or trust company and from a Court of Chancery rule for everybody else. Section 3562 lets the settlor, a current income beneficiary or another person with an equitable interest petition for judicial review of the schedule or of how it was applied. The statute names no percentage for an individual trustee, and § 3561(b)(3) adds that a filed bank schedule carries no presumption of being any more or less reasonable than the Court of Chancery rule. Do not assume a number.

Value the assets as of the date of death before you spend anything. Those figures are your opening balance and the input the trust's tax adviser needs for the federal basis question, and the basis of the trust assets is easier to establish in the first months than in the third year.

Delaware Fiduciary Income Tax Runs on Its Own Date

A trust with Delaware connections may owe a Delaware fiduciary return, and the deadline is not the federal one. 30 Del. C. § 1605(b)(3) sets it at the thirtieth day of the fourth month following the end of the trust's taxable year, which is April 30 for a calendar-year trust.

Whether you file at all turns on two tests in § 1605(b)(1)a. A resident trust files where it must file a federal income tax return, or would have to if the 30 Del. C. § 1106 additions were in its federal gross income, and where it has not distributed or set aside for distribution to nonresident beneficiaries its entire federal taxable income as modified by § 1106. A nonresident trust files where it meets the federal test and has income from sources within Delaware.

That second condition is the reason Delaware trusts appear in national planning articles. 30 Del. C. § 1636(a) allows a resident trust a deduction for the amount of its federal taxable income, as modified, that the governing instrument sets aside for future distribution to nonresident beneficiaries, and subsection (b) sets out how to work out whose share that is. A trustee's job is to find out which side of it this trust sits on, not to assume either.

Residency can attach through you alone. 30 Del. C. § 1601(8) makes a trust a resident trust where it was created by the will of a Delaware decedent, where it was created by or consists of the property of a person domiciled in Delaware, or where, during more than half of a taxable year, its sole trustee is a Delaware resident individual or an entity with a Delaware trust office, or one of several trustees is such an entity, or half or more of its individual trustees live in Delaware. Moving in or out of the state changes the answer. Get the trust its own taxpayer identification number early and take the filing question to a Delaware accountant.

Ending the Trust

Four sections cover the exits, and none of them starts in a courtroom.

Small trusts. 12 Del. C. § 3542 lets a trustee who is neither a settlor nor a beneficiary, and who is not removable and replaceable by a related or subordinate person, terminate a trust whose administration costs are such that continuing it "would defeat or substantially impair the purpose of the trust," and distribute the property among the beneficiaries at the trustee's discretion. No court proceeding and no approval. Written notice goes to all interested persons or their guardians, stating your intent, the plan of distribution, the 30-day objection right, and the fact that you may proceed over an objection 6 months after further notice. Interested persons get 30 days to object under subsection (b), you may reformulate and restart that clock under subsection (c), and subsection (d) lets you proceed over an objection after the further notice and the 6 months. Section 3542(h) says spendthrift provisions do not switch the section off.

A trust that never needs to exist. Section 3543 authorizes direct distribution to the beneficiaries, with no court petition, where the instrument sets up a trust whose assets would all have to be handed straight out anyway. The beneficiaries' receipts protect you the way a trustee's receipt would.

Agreements instead of litigation. Section 3338 lets interested persons enter a binding nonjudicial settlement agreement on any matter involving a trust, valid so far as it does not violate a material purpose. Subsection (e) lists what it can settle: interpretation of the terms, approval of a trustee's report or accounting, direction to refrain from an act or a grant of a power, the resignation, removal or appointment of a trustee and that trustee's compensation, transfer of the principal place of administration, and the trustee's liability for an action relating to the trust.

Property the trust does not dispose of. Section 3592 catches the gap. Where the terms of an inter vivos trust fail to dispose of principal and the failure happens at the trustor's death, that principal is treated as an additional part of the trustor's estate and passes under the will, or under the Delaware intestacy rules where there is no valid will.

Property the Settlor Never Retitled

Unfunded assets are the commonest defect in the binder you were handed, and Delaware hands the trustee an unusual tool for them.

A pour-over will moves them, but only after the will is proved before the Register of Wills of the county where the settlor was domiciled. That is an executor's job rather than a trustee's, even when the same person holds both roles, and the two roles answer to different rules.

Below a threshold you may not need either. 12 Del. C. § 2306(a) names the trustee of a trust created by the decedent among the people entitled to collect the decedent's personal estate on a sworn affidavit, with no letters and no probate of the will. The affidavit attests that no petition for a personal representative is pending or granted, that 30 days have passed since the death, that the personal estate outside the § 1901(b) and (c) categories and outside jointly owned property does not exceed $50,000, that known debts are paid or provided for, that the surviving spouse's § 2308 allowance is handled, and that the decedent owned no Delaware real estate outright or as a tenant in common. The ceiling moved from $30,000 to $50,000 on June 10, 2026 under 85 Del. Laws, c. 281. The Delaware small estate affidavit walks through the form and the county practice.

Real estate closes that route entirely. Where the settlor died owning Delaware land outside the trust, condition (6) fails and the estate goes to the Register of Wills. What avoids Delaware probate covers the alternatives a living settlor still has.

When to Bring in a Delaware Lawyer

Talk to one before you distribute anything if the settlor died owing money and no probate estate has been opened, if a beneficiary has threatened a contest, if the instrument restricts what a beneficiary may be told, if you are weighing a § 3542 termination over an objection, or if the trust holds a business, real estate outside Delaware, or an asset you cannot value. Section 3584 lets the Court of Chancery award costs and reasonable attorneys' fees to any party, payable by another party or out of the trust, so the cost of an early question is rarely the cost you are avoiding.

Frequently Asked Questions

Does a Delaware trustee have to notify the beneficiaries?

Delaware sets no statutory deadline for it. 12 Del. C. § 3303(a) lets the terms of a governing instrument expand, restrict, eliminate or otherwise vary any law of general application to fiduciaries and trusts, and § 3303(a)(1) names the beneficiary's right to be informed as one of them. § 3303(c) then spells out that the document may restrict or eliminate that right for a period tied to a beneficiary's age, to the lifetime of a trustor or a trustor's spouse, to a term of years or fixed date, or to an event certain to occur. So the notice duty of a Delaware successor trustee is whatever the instrument says it is. Two chapter 35 clocks reward sending written notice anyway, and § 3546(a)(1) states that no trustee has liability for failing to send it.

How long does someone have to contest a Delaware trust?

The first of four events under 12 Del. C. § 3546(a). One hundred twenty days after the trustee notified the person in writing of the trust's existence, the trustee's name and address, whether that person is a beneficiary, and the time allowed to bring a contest. Or two years after the trustor's death. Or, where the trust was revocable at the trustor's death and the will made express reference to it, the time allowed to petition for review of a will, which 12 Del. C. § 1309(a) sets at 6 months after the entry of the order of probate. Or the date the right to contest was cut off by adjudication, consent or other limitation.

How long does a Delaware beneficiary have to sue the trustee?

One year after receiving a report that adequately disclosed the facts constituting the claim, under 12 Del. C. § 3585(a)(1), unless the instrument grants a longer period. A trustee who is leaving can cut that to 120 days under § 3585(a)(2) by sending a report that states the departure, discloses the facts, and discloses the time allowed, then transferring the trust property to the successors within a reasonable period after the 120 days run. With no qualifying report, § 3585(e) gives 5 years from the trustee's removal, resignation or death, the end of that person's interest, or the end of the trust. § 3585(f) leaves a fraud or misrepresentation action alive regardless.

Can the settlor's creditors reach a Delaware revocable trust?

Yes, and the trust borrows the estate's deadline rather than running one of its own. 12 Del. C. § 3337 says that after the death of a trustor whose trust was revocable immediately before death, claims that could have been brought against the trustor's estate are barred against the trust when and to the same extent they are barred against the estate. The estate's bar is 12 Del. C. § 2102(a): 8 months from the date of death, running whether or not notice of the grant of letters was given. So the trustee's exposure closes on the same date the estate's does, and § 2103 keeps recorded mortgages and judgments outside that bar.

Does a Delaware trustee file an accounting with the court?

Usually not. 12 Del. C. § 3521 opens with the rule that trustees are not required to file accounts or inventories, then names the exceptions. § 3522 exempts an inter vivos trust unless the governing instrument says otherwise, the Court of Chancery orders an accounting for cause, or the trustee was appointed by that court and the order of appointment says so. § 3524(a)(3) exempts a testamentary trust under the will of a decedent who died after July 31, 2005 unless the trust's express terms or a Court of Chancery order require it. A trustee who does owe accounts files them with the Register in Chancery under § 3525(c), not oftener than once in 2 years unless there is special occasion, and § 3526 sets out a notice and waiver route out of the obligation.

Do I have to show the bank the whole trust document in Delaware?

No. 12 Del. C. § 3591(a) lets a trustee hand anyone other than a beneficiary a certification of trust instead of the instrument, covering the trust's existence and execution date, the identity of the trustor and the acting trustees, the trustee's powers, whether the trust is revocable and who may revoke it, whether co-trustees must all sign, the taxpayer identification number, and how title may be taken. It is an acknowledged writing, any trustee may sign it, and § 3591(d) says it need not carry the dispositive terms. The recipient may ask for the excerpts that name the trustee and confer the power being used. § 3591(h) makes a person who demands the full instrument anyway liable for damages and attorneys' fees if a court finds the demand was not made in good faith.

What happens to assets the settlor never moved into the Delaware trust?

The trust does not reach them. A pour-over will sends them to the trustee only after the will is proved before the Register of Wills. Delaware also opens a route the trustee can use directly: 12 Del. C. § 2306(a) names the trustee of a trust created by the decedent among the people entitled to collect the personal estate on a sworn affidavit without any letters, once 30 days have passed since the death, no personal representative has been appointed or applied for, the personal estate outside the § 1901(b) and (c) categories and outside jointly owned property does not exceed $50,000, known debts and the surviving spouse's § 2308 allowance are handled, and the decedent owned no Delaware real estate outright or as a tenant in common.

Does a Delaware trust have to file a state income tax return?

A resident trust files under 30 Del. C. § 1605(b)(1)a. where it must file a federal return and has not distributed or set aside for distribution to nonresident beneficiaries its entire federal taxable income as modified by 30 Del. C. § 1106. § 1636(a) is the deduction behind that second condition: a resident trust deducts the income that, under the terms of the governing instrument, is set aside for future distribution to nonresident beneficiaries. 30 Del. C. § 1601(8) defines a resident trust, and the definition can turn on the trustee alone. The return is due on the thirtieth day of the fourth month after the end of the trust's taxable year under § 1605(b)(3).

Related Guides

• Delaware revocable living trust
• Delaware executor duties
• Step-up in basis in Delaware
• Delaware creditor claims
• Delaware small estate affidavit
• The Delaware probate guide
• How to avoid probate in Delaware

Sources:

• Title: 12 Del. C. § 3302, Degree of care; authorized investments. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3302
• Title: 12 Del. C. § 3303, Effect of provisions of instrument. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3303
• Title: 12 Del. C. § 3324, General powers of trustee. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3324
• Title: 12 Del. C. § 3326, Resignation of an officeholder. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3326
• Title: 12 Del. C. § 3327A, Appointment of an officeholder. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3327A
• Title: 12 Del. C. § 3337, Claims against revocable trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3337
• Title: 12 Del. C. § 3338, Nonjudicial settlement agreements. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3338
• Title: 12 Del. C. § 3339, Designated representatives of trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c033/index.html#3339
• Title: 12 Del. C. § 3521, Trustees' accounts in general. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3521
• Title: 12 Del. C. § 3522, Trustees' accounts for inter vivos trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3522
• Title: 12 Del. C. § 3523, Trustees' accounts in wills probated prior to April 5, 1909. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3523
• Title: 12 Del. C. § 3524, Trustees' accounts for other testamentary trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3524
• Title: 12 Del. C. § 3525, Filing of trustees' accounts; contents; approval. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3525
• Title: 12 Del. C. § 3526, Release of obligation to file accounts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc02/index.html#3526
• Title: 12 Del. C. § 3534, Notice procedure. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3534
• Title: 12 Del. C. § 3542, Termination of small trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3542
• Title: 12 Del. C. § 3543, Distribution of estate or trust assets without creation of trust. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3543
• Title: 12 Del. C. § 3544, Successor trustee. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3544
• Title: 12 Del. C. § 3546, Limitation on action contesting validity of trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3546
• Title: 12 Del. C. § 3547, Representation by person with a substantially identical interest. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc03/index.html#3547
• Title: 12 Del. C. § 3560, Trustees entitled to compensation in accordance with instrument. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc05/index.html#3560
• Title: 12 Del. C. § 3561, Reasonable compensation when trust instrument does not determine. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc05/index.html#3561
• Title: 12 Del. C. § 3562, Judicial review of trustees' allowances. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc05/index.html#3562
• Title: 12 Del. C. § 3581, Breach of trust; equitable remedies. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc07/index.html#3581
• Title: 12 Del. C. § 3584, Attorneys' fees and costs. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc07/index.html#3584
• Title: 12 Del. C. § 3585, Limitation of action against trustee following trustee's report. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc07/index.html#3585
• Title: 12 Del. C. § 3591, Certification of trust. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc07/index.html#3591
• Title: 12 Del. C. § 3592, Failure of trust to dispose of all assets. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c035/sc07/index.html#3592
• Title: 12 Del. C. § 2102, Limitations on claims against estate. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c021/index.html#2102
• Title: 12 Del. C. § 2103, Debts of which notice is presumed. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c021/index.html#2103
• Title: 12 Del. C. § 2104, Manner of presentation of claims. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c021/index.html#2104
• Title: 12 Del. C. § 2306, Distribution of decedent's property without grant of letters where estate assets do not exceed $50,000. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c023/sc01/index.html#2306
• Title: 12 Del. C. § 2501, Register of Wills as Clerk of the Court of Chancery. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c025/index.html#2501
• Title: 12 Del. C. § 1309, Review of proof of will; procedure. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c013/index.html#1309
• Title: 12 Del. C. § 1901, Personal property constituting assets of estate; exceptions. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c019/index.html#1901
• Title: 12 Del. C. § 5002, Definitions (Fiduciary Access to Digital Assets and Digital Accounts Act). Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c050/index.html#5002
• Title: 12 Del. C. § 5005, Recovery of digital assets and digital accounts from a custodian. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title12/c050/index.html#5005
• Title: 30 Del. C. § 1601, Definitions (Pass-Through Entities, Estates and Trusts). Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title30/c016/sc01/index.html#1601
• Title: 30 Del. C. § 1605, Returns. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title30/c016/sc01/index.html#1605
• Title: 30 Del. C. § 1636, Nonresident beneficiary deduction for resident estates or resident trusts. Publisher: State of Delaware, Delaware Code Online. Publication Date: Accessed 2026-09-10. URL: https://delcode.delaware.gov/title30/c016/sc03/index.html#1636
• Title: Schedule of Fees and Charges Pursuant to Court of Chancery Rule 3(e), section D (Trusts). Publisher: Delaware Court of Chancery, Delaware State Courts. Publication Date: Effective 6/14/24, accessed 2026-09-10. URL: https://courts.delaware.gov/forms/download.aspx?id=246658
• Title: Fees and Filings for the Delaware State Courts. Publisher: Delaware State Courts. Publication Date: Accessed 2026-09-10. URL: https://courts.delaware.gov/help/fees/

It is not legal advice.