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35 chapters · 741 sections in this title.
12 Del. C. § 901. Right to elective share.
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§ 901. Right to elective share. (a) If a married person domiciled in this State dies, the surviving spouse has a right of election to take an elective share of an amount equal to one third of the elective estate, less the amount of all transfers to the surviving spouse by the dec…
12 Del. C. § 902. Elective estate defined.
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§ 902. Elective estate defined. (a) The elective estate means the amount of the decedent’s gross estate for federal estate tax purposes, regardless of whether or not a federal estate tax return is filed for the decedent, modified as follows: (1) Less those deductions allowable un…
12 Del. C. § 903. Transfers to surviving spouse by decedent.
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§ 903. Transfers to surviving spouse by decedent. The value of the property transferred to the surviving spouse by the decedent for purposes of § 901(a) of this title is an amount which equals the value of the property derived from the decedent by virtue of death. For purposes of…
12 Del. C. § 904. Right of election personal to surviving spouse.
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§ 904. Right of election personal to surviving spouse. The right of election of the surviving spouse may be exercised only during the spouse’s lifetime; provided the personal representative of the spouse’s estate shall succeed to the surviving spouse’s rights under a right of ele…