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Delaware Statutes, Title 12

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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

741 sections·Filtered byTitle 12✕

12 Del. C. § 2334. Hearing and evidence.
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§ 2334. Hearing and evidence. At the hearing of the application or any adjournment thereof, the Court of Chancery shall consider the sworn petition of the applicant and any sworn answer or answers that have been filed in the proceeding and shall take and receive any and all perti…
12 Del. C. § 2335. Decree of distribution; reservation for contingent liabilities.
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§ 2335. Decree of distribution; reservation for contingent liabilities. If, upon the hearing, the Court of Chancery shall be satisfied that the estate or any part thereof may then be distributed, the Court shall make a decree determining the distribution of the estate then availa…
12 Del. C. § 2336. Distribution of assets in kind.
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§ 2336. Distribution of assets in kind. Whenever it appears in any proceeding under this subchapter that the balance of the estate, after the payment of debts, includes stocks, bonds or other securities, the Court may direct distribution of such assets in kind to and among those …
12 Del. C. § 2337. Appointment of Magistrate; exceptions to Magistrate’s report.
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§ 2337. Appointment of Magistrate; exceptions to Magistrate’s report. The Court of Chancery, instead of hearing in the first instance an application for a decree of distribution under this subchapter, may appoint a Magistrate to hear the same who shall thereafter proceed in accor…

12 Del. C. § 2338. Finality of decree; appeal to Supreme Court; record on appeal.

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§ 2338. Finality of decree; appeal to Supreme Court; record on appeal. (a) Every decree of distribution made by the Court of Chancery in a proceeding initiated under this subchapter shall be a final decree, but the personal representative of the decedent or any person claiming to…

12 Del. C. § 2339. Rule-making power of Court of Chancery.

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§ 2339. Rule-making power of Court of Chancery. The Court of Chancery may make all necessary rules of procedure before the Magistrate and other rules governing the proceeding not inconsistent with this subchapter.Code 1915, § 3403(a); 38 Del. Laws, c. 184, § 1; Code 1935, § 3867;…

12 Del. C. § 2351. Definitions.

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§ 2351. Definitions. As used in this subchapter: (1) “Death tax” and “death taxes” include inheritance and estate taxes and any taxes levied against the estate of a decedent upon the occasion of the decedent’s death. (2) “Domiciliary state” means the jurisdiction in which the dec…

12 Del. C. § 2352. Proof of payment of domiciliary death taxes.

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§ 2352. Proof of payment of domiciliary death taxes. At any time before the expiration of 18 months after the qualification before any Register of Wills in this State of any executor of the will or administrator of the estate of any nondomiciliary decedent, such executor or admin…

12 Del. C. § 2353. Notice to domiciliary state.

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§ 2353. Notice to domiciliary state. If the proof required by § 2352 of this title has not been filed within the time prescribed by that section, and if within such time it does not appear that letters testamentary or of administration have been issued in the domiciliary state, t…

12 Del. C. § 2354. Accounting and decree of Court of Chancery upon petition of domiciliary state.

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§ 2354. Accounting and decree of Court of Chancery upon petition of domiciliary state. Within 60 days after the mailing of the notice required by § 2353 of this title, the official or body charged with the administration of the death tax laws of the domiciliary state may file wit…

12 Del. C. § 2355. Prerequisites of approval of final account.

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§ 2355. Prerequisites of approval of final account. No final account of an executor or administrator of a nondomiciliary decedent shall be approved unless either: (1) Proof has been filed as required by § 2352 of this title, or (2) Notice under § 2353 of this title has been given…

12 Del. C. § 2356. Applicability of subchapter.

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§ 2356. Applicability of subchapter. This subchapter shall apply to the estate of a nondomiciliary decedent only in case the laws of the domiciliary state contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance, as finally determi…

12 Del. C. § 2357. Construction of subchapter.

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§ 2357. Construction of subchapter. This subchapter shall be liberally construed in order to ensure that the domiciliary state of any nondomiciliary decedent whose estate is administered in this State shall receive any death taxes, together with interest and penalties thereon, du…

12 Del. C. § 2501. Register of Wills is a Clerk of Court of Chancery.

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§ 2501. Register of Wills is a Clerk of Court of Chancery. In performing the functions of the office, the Register of Wills of each county shall act only as a Clerk of the Court of Chancery.59 Del. Laws, c. 384, § 1; 70 Del Laws, c. 186,, § 1;

12 Del. C. § 2502. Powers.

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§ 2502. Powers. (a) The Register of Wills shall have power to take acknowledgements, administer oaths, issue notices, certify and authenticate copies of instruments, documents and records of the Court and perform the usual functions of the Register’s office. (b) If a matter is on…

12 Del. C. § 2503. Commission to take deposition.

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§ 2503. Commission to take deposition. (a) If the attendance of a witness to a will cannot be procured because of the witness’ sickness, age, infirmity, imminent departure from the State, being beyond the reach of process or any other reason deemed satisfactory to the Register of…

12 Del. C. § 2504. Compensation.

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§ 2504. Compensation. The Registers of Wills in respective counties shall receive the following annual salaries: (1) New Castle County, as fixed by the New Castle County government. (2) In Kent County the Register of Wills of Kent County shall receive a salary in an amount to be …

12 Del. C. § 2505. Bond.

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§ 2505. Bond. The official bond of every Register of Wills of this State shall embrace and include the faithful performance by the Register of all the duties imposed upon the Register by law.25 Del. Laws, c. 225, § 7; Code 1915, § 152; 37 Del. Laws, c. 8, § 1; 40 Del. Laws, c. 10…

12 Del. C. § 2506. Deputy register — Powers; recording appointment.

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§ 2506. Deputy register — Powers; recording appointment. In all cases where, in the administration of the affairs of the office of Register of Wills in the several counties of the State, it is necessary or proper to administer an oath of affirmation, such oath of affirmation may …

12 Del. C. § 2507. Deputy Register — Chief deputy; employment of deputies and clerks.

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§ 2507. Deputy Register — Chief deputy; employment of deputies and clerks. (a) The Chancellor shall name a chief deputy register of wills for each county who shall perform such duties as shall from time to time be assigned by the Court of Chancery. The annual compensation of such…

12 Del. C. § 2508. Report of real estate transfers to Board of Assessment.

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§ 2508. Report of real estate transfers to Board of Assessment. Each Register of Wills shall furnish to the Board of Assessment of each county a description of each parcel of real estate devised or descending by virtue of will or by operation of law, or transferred by a transfer …

12 Del. C. § 2509. Delivery of records; photocopies; evidence.

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§ 2509. Delivery of records; photocopies; evidence. (a) Each Register of Wills upon the advice and approval of the Court of Chancery may deliver to the Delaware Public Archives any volume of probate records in the Register’s official custody, the age and condition of which render…

12 Del. C. § 2510. Fees.

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§ 2510. Fees. The governing body of each county shall determine the fees which shall be charged by the Register of Wills of that county.Code 1852, § 2833; Code 1893 c. 125, § 14; 24 Del. Laws, c. 246, § 3; 24 Del. Laws, c. 247, §§ 1, 2; Code 1915, §§ 4859, 4859A, 4860, 4886; 30 D…

12 Del. C. § 2511. Posting of fee list.

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§ 2511. Posting of fee list. Every Register of Wills shall keep for public inspection in the Register’s office a printed or written list of the fees then in effect.Code 1852, § 2834; Code 1915, § 4887; Code 1935, § 5375; 12 Del. C. 1953, § 2524; 59 Del. Laws, c. 384, § 1; 70 Del …

12 Del. C. § 2512. Refusal to pay fees; penalty.

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§ 2512. Refusal to pay fees; penalty. Whoever neglects or refuses to pay the fees provided for in this chapter, for any service performed, within 30 days after written demand from the Register of Wills to whom such fees are due, shall be fined $20 besides costs of suit unless the…

12 Del. C. § 2513. Deposit of original wills with Register in New Castle County, Kent County, and Sussex County.

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§ 2513. Deposit of original wills with Register in New Castle County, Kent County, and Sussex County. (a) An original will may be deposited by any testator, testatrix, attorney-in-fact or attorney-at-law for safekeeping in the office of the Register of Wills for New Castle County…

12 Del. C. § 2701. Petition for sale of realty to pay decedent’s debts; notice.

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§ 2701. Petition for sale of realty to pay decedent’s debts; notice. (a) When the personal estate of a decedent is not sufficient to pay the decedent’s debts, the decedent’s executor or administrator may present to the Court of Chancery of the county in which there is any real es…

12 Del. C. § 2702. Application by creditor to compel sale of realty; procedure.

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§ 2702. Application by creditor to compel sale of realty; procedure. A creditor of the decedent may apply to the Court of Chancery of the county wherein the letters were granted to issue a citation to an executor or administrator to appear before it, on a day to be therein mentio…

12 Del. C. § 2703. Proof in action to compel sale of realty.

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§ 2703. Proof in action to compel sale of realty. In cases of a petition for an order for sale of realty, the executor or administrator shall exhibit to the Court of Chancery, on oath, a true account of all the personal estate of the decedent, and of all debts outstanding against…

12 Del. C. § 2704. Order of sale; realty to be sold.

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§ 2704. Order of sale; realty to be sold. The Court of Chancery may, if it appears that there is a deficiency of personal estate for the payment of the decedent’s debts, order that the executor or administrator shall sell the real estate, or a part thereof to be specified in the …

12 Del. C. § 2705. Partition no bar to sale.

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§ 2705. Partition no bar to sale. The fact that partition has been made of the real estate shall be no bar to an order for sale.Code 1852, §§ 1881, 1882; Code 1915, § 3419; Code 1935, § 3879; 12 Del. C. 1953, § 2705; 59 Del. Laws, c. 384, § 1;

12 Del. C. § 2706. Manner of sale; notice and adjournment in case of public auction.

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§ 2706. Manner of sale; notice and adjournment in case of public auction. Every sale under this chapter shall be by public auction or by private sale with the approval of the Court of Chancery. If the sale is by public auction, the Court shall direct the executor or administrator…

12 Del. C. § 2707. Effect of contribution in advance of sale to payment of debts; contribution to equalize burden after sale.

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§ 2707. Effect of contribution in advance of sale to payment of debts; contribution to equalize burden after sale. If any devisee, or person holding any part of the real estate, contributes so much as the Court of Chancery adjudges to be devisee’s or other person’s proportionable…

12 Del. C. § 2708. Return of sale; deed.

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§ 2708. Return of sale; deed. (a) An executor or administrator shall return the proceedings to any adjourned or regular term of the Court of Chancery after the making or renewing of an order of sale; and if the return is approved, the executor or administrator shall make a deed t…

12 Del. C. § 2709. Title of purchaser.

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§ 2709. Title of purchaser. The grantee in any deed made in pursuance of this chapter shall take all the estate, title and claim which the decedent, at the time of the decedent’s death, had to the real estate thereby conveyed, either at law or in equity, with the benefit of all a…

12 Del. C. § 2710. Application of proceeds of sale; order of payment of debts.

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§ 2710. Application of proceeds of sale; order of payment of debts. The purchase money of a sale, made by authority of this chapter (all just charges to be allowed by the Court of Chancery, being first deducted), shall be applied to outstanding debts against the decedent in the f…

12 Del. C. § 2711. Disposition of surplus after paying debts.

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§ 2711. Disposition of surplus after paying debts. If there is any surplus of the sale, after paying all the debts, it shall belong to the person to whom the premises sold belonged at the time of the sale, who shall have the same proportion, quantity and manner of interest in the…

12 Del. C. § 2712. Order for disposition of surplus.

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§ 2712. Order for disposition of surplus. The Court of Chancery, upon the petition of an executor or administrator, shall give direction for the payment or disposal of the surplus.Code 1852, § 1899; Code 1915, § 3429; Code 1935, § 3889; 12 Del. C. 1953, § 2717; 57 Del. Laws, c. 4…

12 Del. C. § 2713. Bond to be given by executor or administrator before executing order of sale.

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§ 2713. Bond to be given by executor or administrator before executing order of sale. Every executor or administrator before proceeding to execute an order of sale shall, in the Court of Chancery, with 1 or more sufficient sureties to be approved by the Court, enter into bond to …

12 Del. C. § 2714. Purchase money payable to a successor administrator.

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§ 2714. Purchase money payable to a successor administrator. If a sale, made by an executor or former administrator, shall be returned by a successor administrator, the purchase money shall be payable to the latter, but such payment shall not be made nor the sale approved until t…

12 Del. C. § 2715. Refund of purchase money when sale not returned or not approved.

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§ 2715. Refund of purchase money when sale not returned or not approved. If the purchase money arising from any sale under this chapter shall be paid to the executor or administrator before the sale is approved, the executor or administrator shall refund the same without delay if…

12 Del. C. § 2716. Charges of sale; taxing and payment.

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§ 2716. Charges of sale; taxing and payment. All the charges of any sale under this chapter, whether under the name of commissions or otherwise, shall be taxed by the Court of Chancery and paid to the Clerk before approving the sale; and no other charges shall be allowed on accou…

12 Del. C. § 2717. Power to refuse order for sale or to approve a sale.

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§ 2717. Power to refuse order for sale or to approve a sale. The Court of Chancery may refuse an order for sale of real estate or may refuse to approve a sale, if under the circumstances it is considered improper that such sale should be made, although it should sufficiently appe…

12 Del. C. § 2718. Appeal to Supreme Court.

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§ 2718. Appeal to Supreme Court. Any person aggrieved by an order or decree of the Court of Chancery made in any proceeding under this chapter may appeal therefrom to the Supreme Court, and no such order or decree shall be drawn in question except upon appeal.Code 1852, § 1905; C…

12 Del. C. § 2719. Power of sale in will; execution; liability of purchaser for application of purchase money.

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§ 2719. Power of sale in will; execution; liability of purchaser for application of purchase money. (a) If, by any will, authority is given to several executors, or other persons, to sell real estate, and, if 1 or more of them die before the complete execution of the authority, s…

12 Del. C. § 2901. Short title [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability].

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§ 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].

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§ 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].

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§ 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].

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§ 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].

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§ 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…