reglab/housing_qa huggingface dataset:
12 DE Code § 1573. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 15. Letters Testamentary and Letters of Administration|Subchapter V. Foreign Representatives|§ 1573. Authentication and recognition of acknowledgements.

§ 1573. Authentication and recognition of acknowledgements. The authentication and recognition of the acknowledgement of a foreign notary public or other officer on an instrument necessary under this chapter shall be in accordance with subchapter II of Chapter 43 of Title 29. 63 Del. Laws, c. 61, §  1;
12 DE Code § 2301. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2301. Rendering of accounts; extension of time; appeal; authority of Register of Wills and Court of Chancery.

§ 2301. Rendering of accounts; extension of time; appeal; authority of Register of Wills and Court of Chancery. (a) 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. (b) If an executor or administrator fails to perform this duty, the Court of Chancery shall issue process of attachment against the executor or administrator, and may enforce compliance by imprisonment. (c) The Register of Wills may, for sufficient cause, extend the time for accounting, not to exceed 6 months; and the Register may, upon the affidavit of an executor or administrator, and on its appearing to the Register that there are no transactions or matters for an account in any year, dispense with an account; but from the Register's determination in this respect an appeal may be taken by any interested party to the Court of Chancery. (d) The Register of Wills shall receive all accountings filed for approval by the Court of Chancery but shall have no power to deny any debt, expense or other item for which allowance is sought. The Court may, however, refuse to allow any item indicative of fraud, illegality or negligent failure to fulfill fiduciary obligations or may further refuse to allow any item representing a debt or expense incurred solely for the purpose of avoiding any tax. (e) The Register of Wills may forward to the Court of Chancery any estate where there are 2 consecutive years of in activity for judicial action in the Court's discretion, including but not limited to closing the estate or a sua sponte order for a rule to show cause against the executor or administrator. Code 1852, §§  1838, 1839;  Code 1915, §  3378;  Code 1935, §  3843;  12 Del. C. 1953, §  2301;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;  74 Del. Laws, c. 227, §  4;
12 DE Code § 2302. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2302. Notice of filing of account; waiver; exceptions.

§ 2302. Notice of filing of account; waiver; exceptions. (a) Every account filed by an executor or administrator shall be accompanied by a statement of the names and mailing addresses of each beneficiary entitled to share in the distribution of the estate. In addition, such statement shall indicate the name and address of any beneficiary who is subject to a legal incapacity and the name and address of the guardian or trustee for such beneficiary, if any, and if none, the name and address of a parent, natural or adoptive, of such beneficiary, and the name and address of any beneficiary who has waived the notice to beneficiary as provided in subsection (c) of this section. (b) Upon the filing of an account with the statement of names and addresses of beneficiaries as provided in subsection (a) of this section, the Register of Wills shall forthwith mail to such beneficiaries or to the guardian, trustee or parent of any legally incapacitated beneficiary, a notice in writing of the filing of the account and that the same shall be open for inspection and exception for 3 months from the mailing of the notice. Such notice need not be mailed to any beneficiary who has waived the notice to beneficiary as provided in subsection (c) of this section. The Register shall certify on the account that the notices required by this subsection were mailed by the Register and the date of such mailing. (c) Any beneficiary entitled to share in the distribution of an estate may waive in writing any notice of the filing of an account to which such beneficiary is entitled. The beneficiary by such waiver shall consent that the account be approved by the Court. The waiver of a beneficiary subject to a legal incapacity shall be executed by the guardian, trustee or parent, natural or adoptive, of such beneficiary. (d) Within 3 months of the mailing of such notice, any beneficiary entitled to share in the distribution of the estate who has not waived the notice of the filing of the account pursuant to subsection (c) of this section, may file in the office of the Register of Wills exceptions in writing to the account of an executor or administrator. Exceptions not filed within such 3-month period shall not be considered by the Court. If no exception to the account is filed within such 3-month period, the account shall, subject to the power of the Court to disallow items of the account pursuant to § 2301(d) of this title, be approved. 59 Del. Laws, c. 384, §  1;  60 Del. Laws, c. 199, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2303. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2303. Recording of account; fees; evidence.

§ 2303. Recording of account; fees; evidence. (a) All accounts and settlements of executors and administrators as the same shall be passed by the Court of Chancery shall be recorded by the Register of Wills of the several counties in uniform books. The Register shall also maintain an alphabetical index of all such settlements and accounts. (b) The cost of recording and indexing the settlements and accounts shall be paid out of the funds of the estate to which they relate. The Register shall receive for recording and indexing the accounts and settlements the fees provided by this title. (c) A certified copy of such record of settlement and accounts of executors and administrators shall be received as evidence in the several courts of the State. Code 1915, §  3379;  Code 1935, §  3844;  12 Del. C. 1953, §  2302;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2304. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2304. Estate tax returns or affidavits.

§ 2304. Estate tax returns or affidavits. (a) Whenever a return required under Chapter 15 of Title 30 has been filed and the correct tax and additions to tax, if any, have been paid, a certificate to that effect shall be filed by the Director of Revenue with the Register of Wills of the counties in which the letters have been granted and in which the decedent owned real property. (b) When no return is required under Chapter 15 of Title 30, and (1) Real property passed to any person by virtue of joint ownership with right of survivorship or tenancy by the entireties with the decedent, or (2) Letters have been granted by the Register of Wills in any county and the decedent owned real property, then an affidavit in a form approved by the Director of Revenue shall be filed by the personal representative (as defined in § 1501 of Title 30 [repealed]) with the Register of Wills of the counties in which the real property is located. The Director of Revenue may require a copy of said affidavit be filed with the Division of Revenue. (c) [Repealed.] 25 Del. Laws, c. 225, §  4;  Code 1915, §  149;  37 Del. Laws, c. 8, §  1;  40 Del. Laws, c. 10, §  1;  Code 1935, §  140;  12 Del. C. 1953, §  2303;  59 Del. Laws, c. 384, §  1;  60 Del. Laws, c. 199, §  2;  64 Del. Laws, c. 252, §  6;  67 Del. Laws, c. 15, §  4;  70 Del. Laws, c. 71, §  1;  70 Del. Laws, c. 186, §  1;  71 Del. Laws, c. 353, §  9;  75 Del. Laws, c. 198, §  3;  77 Del. Laws, c. 85, §  7;  79 Del. Laws, c. 11, §  1;  81 Del. Laws, c. 52, § 1;
12 DE Code § 2305. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2305. Allowance of commissions and attorneys' fees.

§ 2305. Allowance of commissions and attorneys' fees. (a) Commissions and attorneys' fees shall be allowed as provided by rule of the Court of Chancery. (b) No commission shall be allowed by the Court of Chancery to any executor or administrator who has not complied with the requirements of Chapter 13 of Title 30. This penalty shall not apply until 1 month after notice by the Division of Revenue of such delinquency. (c) The Court of Chancery may reduce commissions and attorneys' fees if the accounts required to be filed by this chapter are not filed within the required time period. 25 Del. Laws, c. 225, §  4;  Code 1915, §  149;  37 Del. Laws, c. 8, §  1;  40 Del. Laws, c. 10, §  1;  Code 1935, §  140;  41 Del. Laws, c. 8, §  10;  12 Del. C. 1953, §  2304;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2307. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2307. Effect of distribution without letters.

§ 2307. Effect of distribution without letters. (a) The person making payment, delivery, transfer or issuance pursuant to the affidavit described in § 2306 of this title shall be released to the same extent as if made to the personal representative of the decedent and the person shall not be required to see to the application thereof or to inquire into the truth of any statement in the affidavit, but the distributees to whom payment, delivery, transfer or issuance is made shall be answerable therefor to any person having a prior right and be accountable to any intestate distributee or to any personal representative thereafter appointed. (b) If the person to whom an affidavit is delivered pursuant to § 2306 of this title refuses to pay, deliver, transfer or issue the property, it may be recovered or compelled in an action brought in the Court of Chancery for such purposes by or on behalf of the distributees entitled thereto, upon proof of the facts required to be stated in the affidavit. 26 Del. Laws, c. 259, §  2;  Code 1915, §  3381;  30 Del. Laws, c. 209, §  1;  Code 1935, §  3846;  46 Del. Laws, c. 165, §  1;  12 Del. C. 1953, §  2306;  59 Del. Laws, c. 68, §  2;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2308. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2308. Surviving spouse's allowance.

§ 2308. Surviving spouse's allowance. (a) The surviving spouse of any decedent shall be entitled to receive and the executor or administrator shall pay to such spouse as soon as convenient, in the manner provided in this section, cash up to the amount of $7,500 out of the estate of the decedent, which payment shall be made in the order of preference of claims against the estate in § 2105 of this title, as amended. The foregoing provision shall not affect any other rights to which such spouse may be entitled, either under the will of the decedent or the intestacy laws of this State. (b) The allowance to the surviving spouse of a decedent provided for in subsection (a) of this section shall be of no effect unless and until such spouse shall, within 9 months from the date of death or 6 months from the date of the granting of letters, testamentary or of administration, whichever shall be the shorter period, notify in writing the Register of Wills of the county wherein the letters were granted and the executor or administrator of such spouse's demand that a specific sum, not exceeding $7,500, be so set aside out of the proceeds of the estate of the decedent. (c) The allowance provided for in subsection (a) of this section shall be considered to be a debt of the estate, and the executor or administrator may sell so much of the property of the decedent as will enable the executor or administrator to pay the allowance in the same manner as the executor or administrator may be enabled to do by law for the payment of other debts of the decedent or of the estate. Code 1915, §  3415;  38 Del. Laws, c. 185, §  1;  Code 1935, §  3876;  43 Del. Laws, c. 211, §  1;  12 Del. C. 1953, §  2307;  50 Del. Laws, c. 16, §  1;  50 Del. Laws, c. 378, §§  1-3;  59 Del. Laws, c. 384, §  1;  63 Del. Laws, c. 281, §  2;  70 Del Laws, c. 186,, §  1;  75 Del. Laws, c. 189, §  2;
12 DE Code § 2309. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter I. General Provisions|§ 2309. Recordation of death certificates.

§ 2309. Recordation of death certificates. In all cases where there is an interest in real property owned by the decedent at the time of death, a certified copy of the death certificate of the decedent shall be filed in the office of the Registrar of Wills in and for the county wherein the interest in the real property is situated. 66 Del. Laws, c. 368, §  1;
12 DE Code § 2311. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2311. Time for settling estate; accounting for interest or earnings pending settlement.

§ 2311. Time for settling estate; accounting for interest or earnings pending settlement. Except where circumstances justify a longer period, an executor or administrator shall have 1 year from the date of letters for settling the estate of the decedent; and until the expiration of that time, the executor or administrator shall not be required to make distribution, nor be chargeable with interest upon the assets in the executor's or administrator's hands; but if any part of the estate carry interest or be productive the executor or administrator shall account for the interest or produce. Code 1852, §  1844;  Code 1915, §  3387;  Code 1935, §  3852;  12 Del. C. 1953, §  2311;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2312. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2312. Payment of legacies; refusal to pay or deliver; bond; interest.

§ 2312. Payment of legacies; refusal to pay or deliver; bond; interest. (a) Any legacy, if no time is appointed, shall be payable 1 year from the date of the first appointment of a personal representative. (b) Payment or delivery of any legacy may be refused if it is apparent that there are not assets for the purpose; and a personal representative, if the representative knows of any demand, whether outstanding or potential, shall not be obliged to pay or deliver a legacy or distributive share unless the person entitled shall, with sufficient security, become bound to the executor or administrator by a joint and several obligation, in a penalty double the value of the legacy or share, with condition to be void if the person receiving the legacy or share, or the person's executors or administrators, in case of a deficiency of assets of the decedent for the payment of all the just demands and charges against the decedent's estate and all legacies by the decedent duly given, without such share or legacy or part thereof, shall refund and pay to the executor or administrator, or the person's executors, administrators or assigns, the sum or value of the legacy or distributive share, with interest, or such portion thereof as justly and lawfully ought to be contributed on occasion of such deficiency. (c) Except where circumstances justify a longer period, pecuniary legacies shall bear interest at the rate of 4 percent per annum payable from the estate beginning 13 months after the first appointment of a personal representative until payment unless a contrary intent is indicated by the will. (d) If a legacy is to be paid before the expiration of the first year from the date of the first appointment of a personal representative, security may be required, although no claim against the estate is known. Code 1852, §§  1845, 1846;  Code 1915, §  3388;  Code 1935, §  3853;  12 Del. C. 1953, §  2312;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;  75 Del. Laws, c. 299, §  5;
12 DE Code § 2313. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2313. Anti-lapse; deceased devisee; class gifts.

§ 2313. Anti-lapse; deceased devisee; class gifts. (a) (1) If a devisee or legatee who is a grandparent or lineal descendant of a grandparent of the testator is dead at the time of the execution of the will, fails to survive the testator or is treated as if the devisee or legatee predeceased the testator, the issue of the deceased devisee or legatee who survived the testator by 120 hours take in place of the deceased devisee or legatee, per stirpes. (2) One who would have been a devisee or legatee under a class gift if that person had survived the testator is treated as a devisee or legatee for purposes of this section whether death occurred before or after the execution of the will. (b) This section shall not apply in the case of wills wherein provisions have been made for distribution of property different from this section. 36 Del. Laws, c. 259, §  1;  Code 1935, §  3854;  12 Del. C. 1953, §  2313;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2313A. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2313A. Failure of share of residuary.

§ 2313A. Failure of share of residuary. (a) Except as provided in § 2313 of this title, if the residue is given to 2 or more persons and if a share of a residuary beneficiary fails for any reason, such share shall pass to the other residuary beneficiary or beneficiaries in proportion to the interest of each beneficiary in the remaining part of the residue. (b) This section shall not apply in the case of wills wherein provisions have been made for distribution of property different from this section.  75 Del. Laws, c. 303, §  1;
12 DE Code § 2314. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2314. Legacy to creditor of testator.

§ 2314. Legacy to creditor of testator. A legacy shall not be deemed to be in satisfaction of a debt due from the testator to the legatee, unless the intention of the testator that it shall be so accepted shall appear upon the will expressly or by manifest implication. Code 1852, §  1847;  Code 1915, §  3390;  Code 1935, §  3855;  12 Del. C. 1953, §  2314;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2315. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2315. Payment of legacies or distributive shares to minors or persons absent from the State.

§ 2315. Payment of legacies or distributive shares to minors or persons absent from the State. (a) If an executor or administrator cannot pay over money in the executor's or administrator's hands as such because of the infancy or absence from the State of a person entitled to a legacy or distributive share of personal estate, or any part thereof, the executor or administrator may deposit the same in any state or national bank with its principal office in the State to the credit of the person so entitled; and the executor or administrator shall take from the cashier a certificate of deposit, and deliver the same to the Register of Wills for the county where the deposit is made, to be by the Register of Wills recorded in accordance with § 2320 of this title; and the record of the certificate, or a certified copy thereof, shall be evidence. (b) Whenever the party entitled to any deposit under subsection (a) of this section is a minor, the executor or administrator shall, in respect to the minor, make a report to the Court of Chancery in the county where the deposit is made of the executor's or administrator's proceedings under subsection (a) of this section, and shall exhibit to and file in the Court, the original certificate of deposit, which shall be recorded in the Court. (c) A deposit under this section and a compliance with its provisions shall be a sufficient discharge of the executor or administrator, and of the executor's or administrator's sureties, for the money so deposited. Code 1852, §§  1848-1851;  Code 1915, §  3391;  Code 1935, §  3856;  12 Del. C. 1953, §  2315;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  63 Del. Laws, c. 142, §  29;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2316. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2316. Payment of legacy, distributive share or trust fund where person entitled is out of State, unknown, etc.; proceedings.

§ 2316. Payment of legacy, distributive share or trust fund where person entitled is out of State, unknown, etc.; proceedings. (a) If an executor, administrator or trustee cannot pay over a legacy, residue of intestate personal estate, distributive share or trust fund in the executor's, administrator's or trustee's hands, because the person entitled to the same, or any part thereof, is absent from the State, unknown or incompetent to receive the same or because the shares of the persons entitled to the same are unknown, such executor, administrator or trustee may present to the Court of Chancery a petition setting forth the facts and praying relief. The Court, upon being satisfied that it is a proper case for relief, shall order the petitioner to pay into the Court of Chancery the amount in the petitioner's hands, with the interest which may have accrued thereon, less such costs, expenses and counsel fees as may be allowed by the Court. Upon compliance with such order the petitioner and the petitioner's sureties shall be discharged from all further liability in respect to the money so paid. (b) Any money so paid into Court may, by order of the Court, be deposited, in the name of the Court, in any state or national bank having its principal office in the State, or in any savings bank in this State, or invested in the name of the State in the funded debt of this State or of the United States, or upon bond or mortgage or both for the benefit of the parties entitled to the same. The costs of such investment shall be payable out of the fund. (c) The Court may direct such proceedings, issue such writs and make such orders as it deems expedient for ascertaining the parties entitled to the money paid into Court, and for the payment and distribution of the same; and for this purpose the Court may cause notice to parties interested, residing out of this State or whose residences are unknown, to be given by publication or otherwise as it directs and may appoint an auditor to investigate and report to the Court as to any matter necessary to be determined in the premises. Any proceeding, writ or order authorized by this section may be taken, directed, issued, returned or made as well in vacation at chambers as at term time. (d) Any payment or distribution of money paid into Court and made by order of the Court under this section shall be final and conclusive as to the right of the parties interested therein. 16 Del. Laws, c. 523, §§  1-4;  Code 1915, §  3392;  Code 1935, §  3857;  12 Del. C. 1953, §  2316;  50 Del. Laws, c. 209, §§  1, 2;  59 Del. Laws, c. 384, §  1;  63 Del. Laws, c. 142, §  30;  70 Del Laws, c. 186,, §  1;