Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Delaware Statutes, Title 12

™

Your Policy Risk Impact Agent

Delaware/Statutes

← All Delaware coverage

Title 12, Decedents’ Estates and Fiduciary Relations

35 chapters · 741 sections in this title.

All chapters in Title 12741 Ch 11, ESCHEATS85 Ch 35, TRUSTS71 Ch 38, TREATMENT OF DELAWARE STATUTORY TRUSTS50 Ch 33, Administrative Provisions44 Ch 15, LETTERS TESTAMENTARY AND LETTERS OF …41 Ch 39, GUARDIANSHIP41 Ch 23, ACCOUNTING AND DISTRIBUTION38 Ch 61, DELAWARE UNIFORM PRINCIPAL AND INCOM…38 Ch 49a, DURABLE PERSONAL POWERS OF ATTORNEY ACT36 Ch 2, GENERAL PROVISIONS34 Ch 45, Delaware Uniform Transfers to Minors Act23 Ch 27, Sale of Lands by Executors and Admin…19 Ch 6, Disclaimer17 Ch 39a, Uniform Adult Guardianship and Prote…16

15 sections·Filtered byTitle 12✕Ch 29✕

12 Del. C. § 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
0.2K chars
§ 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. This chapter may be cited as the “Estate Tax Apportionment Act of Delaware.”79 Del. Laws, c. 159, § 1;
12 Del. C. § 2902. Definitions [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].
2.3K chars
§ 2902. Definitions [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. In this chapter: (1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: a. Any claim or …
12 Del. C. § 2903. Apportionment by will or other dispositive instrument [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].
4.5K chars
§ 2903. Apportionment by will or other dispositive instrument [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. (a) Except as otherwise provided in subsection (c) of this section, the following rules apply: (1) To the extent that a provision of a de…
12 Del. C. § 2904. Statutory apportionment of estate taxes [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].

1.6K chars

§ 2904. Statutory apportionment of estate taxes [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. To the extent that apportionment of an estate tax is not controlled by an instrument described in § 2903 of this title and except as otherwise provided…

12 Del. C. § 2905. Credits and deferrals [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].

1.3K chars

§ 2905. Credits and deferrals [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. Except as otherwise provided in §§ 2906 and 2907 of this title, the following rules apply to credits and deferrals of estate taxes: (1) A credit resulting from the payme…

12 Del. C. § 2906. Insulated property: advancement of tax [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].

3.0K chars

§ 2906. Insulated property: advancement of tax [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. (a) In this section: (1) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value …

12 Del. C. § 2907. Apportionment and recapture of special elective benefits [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability].

1.7K chars

§ 2907. Apportionment and recapture of special elective benefits [Effective Jan. 1, 2017, but see § 2914 of this title for future applicability]. (a) In this section: (1) “Special elective benefit” means a reduction in an estate tax obtained by an election for: a. A reduced valua…

12 Del. C. § 2908. Securing payment of estate tax from property in possession of fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

0.8K chars

§ 2908. Securing payment of estate tax from property in possession of fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payme…

12 Del. C. § 2909. Collection of estate tax by fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

1.1K chars

§ 2909. Collection of estate tax by fiduciary [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the pe…

12 Del. C. § 2910. Right of reimbursement [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

0.8K chars

§ 2910. Right of reimbursement [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) A person required under § 2909 of this title to pay an estate tax greater than the amount due from the person under § 2903 or § 2904 of this title has a right to re…

12 Del. C. § 2911. Jurisdiction of Court of Chancery; action to determine or enforce chapter [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

1.4K chars

§ 2911. Jurisdiction of Court of Chancery; action to determine or enforce chapter [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. (a) The Court of Chancery has jurisdiction and all power necessary to make the prorations and the orders directing th…

12 Del. C. § 2912. Uniformity of application and construction [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

0.4K chars

§ 2912. Uniformity of application and construction [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. In applying and construing this chapter, consideration must be given to the need to promote uniformity of the law with respect to its subject matter…

12 Del. C. § 2913. Severability [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

0.4K chars

§ 2913. Severability [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this…

12 Del. C. § 2914. Delayed application [Effective Jan. 1, 2014, but see this section for future applicability].

0.7K chars

§ 2914. Delayed application [Effective Jan. 1, 2014, but see this section for future applicability]. (a) Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of …

12 Del. C. § 2915. Effective date [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

0.2K chars

§ 2915. Effective date [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]. This chapter takes effect for decedents dying on or after January 1, 2014.79 Del. Laws, c. 159, § 1;