reglab/housing_qa huggingface dataset:
12 DE Code § 49A-211. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-211. Estates, trusts, and other beneficial interests.

§ 49A-211. Estates, trusts, and other beneficial interests. (a) In this section, “estate, trust, or other beneficial interest” means a trust, probate estate, guardianship, conservatorship, escrow, or custodianship or a fund from which the principal is, may become, or claims to be, entitled to a share or payment. (b) Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to estates, trusts, and other beneficial interests authorizes the agent to:  (1) Accept, receive, receipt for, sell, assign, pledge, or exchange a share in or payment from an estate, trust, or other beneficial interest; (2) Demand or obtain money or another thing of value to which the principal is, may become, or claims to be, entitled by reason of an estate, trust, or other beneficial interest, by litigation or otherwise; (3) Exercise for the benefit of the principal a presently exercisable general power of appointment held by the principal; (4) Initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to ascertain the meaning, validity, or effect of a deed, will, declaration of trust, or other instrument or transaction affecting the interest of the principal; (5) Initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation to remove, substitute, or surcharge a fiduciary; (6) Conserve, invest, disburse, or use anything received for an authorized purpose; (7) Transfer an interest of the principal in real property, stocks and bonds, accounts with financial institutions or securities intermediaries, insurance, annuities, and other property to the trustee of an existing trust created by the principal as settlor for the benefit of the principal; and (8) Renounce or resign from any fiduciary position held by the principal.77 Del. Laws, c. 467, §  4;
12 DE Code § 49A-212. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-212. Claims and litigation.

§ 49A-212. Claims and litigation. Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to claims and litigation authorizes the agent to:  (1) Assert and maintain before a court or administrative agency a claim, claim for relief, cause of action, counterclaim, offset, recoupment, or defense, including an action to recover property or other thing of value, recover damages sustained by the principal, eliminate or modify tax liability, or seek an injunction, specific performance, or other relief; (2) Bring an action to determine adverse claims or intervene or otherwise participate in litigation; (3) Seek an attachment, garnishment, order of arrest, or other preliminary, provisional, or intermediate relief and use an available procedure to effect or satisfy a judgment, order, or decree; (4) Make or accept a tender, offer of judgment, or admission of facts, submit a controversy on an agreed statement of facts, consent to examination, and bind the principal in litigation; (5) Submit to alternative dispute resolution, settle, and propose or accept a compromise; (6) Waive the issuance and service of process upon the principal, accept service of process, appear for the principal, designate persons upon which process directed to the principal may be served, execute and file or deliver stipulations on the principal's behalf, verify pleadings, seek appellate review, procure and give surety and indemnity bonds, contract and pay for the preparation and printing of records and briefs, receive, execute, and file or deliver a consent, waiver, release, confession of judgment, satisfaction of judgment, notice, agreement, or other instrument in connection with the prosecution, settlement, or defense of a claim or litigation; (7) Act for the principal with respect to bankruptcy or insolvency, whether voluntary or involuntary, concerning the principal or some other person, or with respect to a reorganization, receivership, or application for the appointment of a receiver or trustee which affects an interest of the principal in property or other thing of value; (8) Pay a judgment, award, or order against the principal or a settlement made in connection with a claim or litigation; and (9) Receive money or other thing of value paid in settlement of or as proceeds of a claim or litigation.77 Del. Laws, c. 467, §  4;
12 DE Code § 49A-213. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-213. Personal and family maintenance.

§ 49A-213. Personal and family maintenance. (a) Unless the personal power of attorney otherwise provides, and after taking into consideration the principal's resources, language in a personal power of attorney granting general authority with respect to personal and family maintenance authorizes the agent to:  (1) Perform the acts necessary to maintain the usual and customary standard of living of the principal, the principal's spouse, minor children, disabled adult children, children who are full time students under the age of 25, and dependents as defined under Internal Revenue Code § 152 [26 U.S.C. § 152]; (2) Provide living quarters for the individuals described in paragraph (a)(1) of this section by:  a. Purchase, lease, or other contract; or b. Paying the operating costs, including interest, amortization payments, repairs, improvements, and taxes, for premises owned by the principal or occupied by those individuals; (3) Provide funds for shelter, clothing, food, appropriate education, including postsecondary and vocational education, and other current living costs for the individuals described in paragraph (a)(1) of this section; (4) Pay expenses for necessary health care and custodial care on behalf of the individuals described in paragraph (a)(1) of this section; (5) Act as the principal's personal representative pursuant to the Health Insurance Portability and Accountability Act [P.L. 104-191], §§ 1171 through 1179 of the Social Security Act, 42 U.S.C. § 1320d et seq., as amended, and applicable regulations, to obtain information to make decisions relating to the past, present, or future payment for the provision of health care consented to by the principal or anyone authorized under the law of this State to consent to health care on behalf of the principal; (6) Continue any provision made by the principal for automobiles or other means of transportation, including registering, licensing, insuring, and replacing them, for the individuals described in paragraph (a)(1) of this section; (7) Maintain credit and debit accounts for the convenience of the individuals described in paragraph (a)(1) of this section and open new accounts; (8) Continue payments incidental to the membership or affiliation of the principal in a religious institution, club, society, order, or other organization or to continue contributions to those organizations; and (9) Continue usual and existing payments for domestic help, usual vacations and travel expenses. (b) The agent shall make periodic payments of child support and other family maintenance required by a court or governmental agency or an agreement to which the principal is a party. (c) Authority with respect to personal and family maintenance is neither dependent upon, nor limited by, authority that an agent may or may not have with respect to gifts under this chapter. 77 Del. Laws, c. 467, §  4;  78 Del. Laws, c. 369, §  11;
12 DE Code § 49A-214. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-214. Benefits from governmental programs or civil or military service.

§ 49A-214. Benefits from governmental programs or civil or military service. (a) In this section, “benefits from governmental programs or civil or military service” means any benefit, program or assistance provided under a statute or regulation of the United States or any state or territory thereof (including the District of Columbia)(hereinafter collectively referred to as a “statute or regulation”) including, but not limited to, Social Security, Medicare, and Medicaid. (b) Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to benefits from governmental programs or civil or military service authorizes the agent to:  (1) Execute vouchers in the name of the principal for allowances and reimbursements payable by the United States or a foreign government or by a state or subdivision of a state to the principal, including allowances and reimbursements for transportation of the individuals described in § 49A-213(a)(1) of this title, and for shipment of their household effects; (2) Take possession and order the removal and shipment of property of the principal from a post, warehouse, depot, dock, or other place of storage or safekeeping, either governmental or private, and execute and deliver a release, voucher, receipt, bill of lading, shipping ticket, certificate, or other instrument for that purpose; (3) Enroll in, apply for, select, reject, change, amend, or discontinue, on the principal's behalf, a benefit or program; (4) Prepare, file, and maintain a claim of the principal for a benefit or assistance, financial or otherwise, to which the principal may be entitled under a statute or regulation; (5) Initiate, participate in, submit to alternative dispute resolution, settle, oppose, or propose or accept a compromise with respect to litigation concerning any benefit or assistance the principal may be entitled to receive under a statute or regulation; and (6) Receive the financial proceeds of a claim described in paragraph (b)(4) of this section and conserve, invest, disburse, or use for a lawful purpose anything so received.77 Del. Laws, c. 467, §  4;  78 Del. Laws, c. 369, §  12;
12 DE Code § 49A-215. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-215. Retirement plans.

§ 49A-215. Retirement plans. (a) In this section, “retirement plan” means a plan or account created by an employer, the principal, or another individual to provide qualified or nonqualified retirement benefits or deferred compensation of which the principal is a participant, beneficiary, or owner, including, but not limited to, a plan or account under the following sections of the Internal Revenue Code:  (1) An individual retirement account under Internal Revenue Code § 408, 26 U.S.C. § 408, as amended; (2) A Roth individual retirement account under Internal Revenue Code § 408A, 26 U.S.C. § 408A, as amended; (3) A deemed individual retirement account under Internal Revenue Code § 408(q), 26 U.S.C. § 408(q), as amended; (4) An annuity or mutual fund custodial account under Internal Revenue Code § 403(b), 26 U.S.C. § 403(b), as amended; (5) A pension, profit-sharing, stock bonus, or other retirement plan qualified under Internal Revenue Code § 401(a), 26 U.S.C. § 401(a), as amended; (6) A plan under Internal Revenue Code § 457(b), 26 U.S.C. § 457(b), as amended; (7) A nonqualified deferred compensation plan under Internal Revenue Code § 409A, 26 U.S.C. § 409A, as amended; and (8) A plan under an Internal Revenue Code section which did not exist at the time the personal power of attorney was executed. (b) Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to retirement plans authorizes the agent to:  (1) Select the form and timing of payments under a retirement plan and withdraw benefits from a plan; (2) Make a rollover, including a direct trustee-to-trustee rollover, of benefits from 1 retirement plan to another; (3) Establish a retirement plan in the principal's name; (4) Make contributions to a retirement plan; (5) Exercise investment powers available under a retirement plan; and (6) Borrow from, sell assets to, or purchase assets from a retirement plan.77 Del. Laws, c. 467, §  4;
12 DE Code § 49A-216. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-216. Taxes.

§ 49A-216. Taxes. Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to taxes authorizes the agent to:  (1) Prepare, sign, and file federal, state, local, and foreign income, gift, generation skipping transfer, payroll, property, Federal Insurance Contributions Act [26 U.S.C. § 3101 et seq.], and other tax returns, claims for refunds, requests for extension of time, petitions regarding tax matters, and any other tax-related documents, including receipts, offers, waivers, consents, including consents and agreements under Internal Revenue Code § 2032A, 26 U.S.C. § 2032A, as amended, closing agreements, and any power of attorney required by the Internal Revenue Service or other taxing authority with respect to a tax year upon which the statute of limitations has not run and the following 25 tax years; (2) Pay taxes due, collect refunds, post bonds, receive confidential information, and contest deficiencies determined by the Internal Revenue Service or other taxing authority; (3) Exercise any election available to the principal under federal, state, local, or foreign tax law; and (4) Act for the principal in all tax matters for all periods before the Internal Revenue Service, or other taxing authority.77 Del. Laws, c. 467, §  4;
12 DE Code § 49A-217. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 49A. Durable Personal Powers of Attorney Act|Subchapter II. Authority|§ 49A-217. Gifts.

§ 49A-217. Gifts. (a) In this section, a gift “for the benefit of” a person includes a gift to a trust, an account or an interest in property held under the Delaware Uniform Transfers to Minors Act [Chapter 45 of this title] or similar statute of any other state or jurisdiction, and a tuition savings account or prepaid tuition plan as defined under Internal Revenue Code § 529, 26 U.S.C. § 529, as amended, or similar plan. (b) Unless the personal power of attorney otherwise provides, language in a personal power of attorney granting general authority with respect to gifts authorizes the agent only to:  (1) Make outright to, or for the benefit of, a person, a gift of any of the principal's property, including by the exercise of a presently exercisable general power of appointment held by the principal, in an amount per donee not to exceed the annual dollar limits of the federal gift tax exclusion under Internal Revenue Code§ 2503(b), 26 U.S.C. § 2503(b), as amended, without regard to whether the federal gift tax exclusion applies to the gift, or if the principal's spouse agrees to consent to a split gift pursuant to Internal Revenue Code § 2513, 26 U.S.C. § 2513, as amended, in an amount per donee not to exceed twice the annual federal gift tax exclusion limit; and (2) Consent, pursuant to Internal Revenue Code § 2513, 26 U.S.C. § 2513, as amended, to the splitting of a gift made by the principal's spouse in an amount per donee not to exceed the aggregate annual gift tax exclusions for both spouses. (c) An agent may make a gift of the principal's property only as the agent determines is consistent with the principal's objectives if actually known by the agent and, if unknown, as the agent determines is consistent with the principal's best interest based on all relevant factors, including:  (1) The value and nature of the principal's property; (2) The principal's foreseeable obligations and need for maintenance; (3) Minimization of taxes, including income, estate, inheritance, generation-skipping transfer, and gift taxes; (4) Eligibility for a benefit, a program, or assistance under a statute or regulation; and (5) The principal's personal history of making or joining in making gifts.77 Del. Laws, c. 467, §  4;
12 DE Code § 61-101. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 61. Delaware Uniform Principal and Income Act|Subchapter I. Definitions and General Principles|§ 61-101. Short title.

§ 61-101. Short title. Subchapters I through VI of this chapter may be cited as the “Delaware Uniform Principal and Income Act.” 77 Del. Laws, c. 99, §  1;
12 DE Code § 61-102. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 61. Delaware Uniform Principal and Income Act|Subchapter I. Definitions and General Principles|§ 61-102. Definitions.

§ 61-102. Definitions. In this chapter:  (1) “Accounting period” means a calendar year unless another 12-month period is selected by a fiduciary. The term includes a portion of a calendar year or other 12-month period that begins when an income interest begins or ends when an income interest ends. (2) “Beneficiary” includes, in the case of a decedent's estate, an heir, a next of kin, a legatee and devisee and, in the case of a trust, an income beneficiary and a remainder beneficiary. (3) “Fiduciary” means a personal representative or a trustee. The term includes an executor, administrator, successor personal representative, special administrator, and a person performing substantially the same function. (4) “Income” means money or property that a fiduciary receives as current return from a principal asset. The term includes a portion of receipts from a sale, exchange, or liquidation of a principal asset, to the extent provided in subchapter IV of this chapter. (5) “Income beneficiary” means a person to whom net income of a trust is or may be payable. (6) “Income interest” means the right of an income beneficiary to receive all or part of net income, whether the terms of the trust require it to be distributed or authorize it to be distributed in the trustee's discretion. (7) “Mandatory income interest” means the right of an income beneficiary to receive net income that the terms of the trust require the fiduciary to distribute. (8) “Net income” means the total receipts allocated to income during an accounting period minus the disbursements made from income during the period, plus or minus transfers under this chapter to or from income during the period. (9) “Person” means an individual, corporation, statutory trust, estate, trust, partnership, limited liability company, association, joint venture, government; governmental subdivision, agency, or instrumentality; public corporation, or any other legal or commercial entity. (10) “Principal” means property held in trust for distribution to a remainder beneficiary when the trust terminates. (11) “Remainder beneficiary” means a person entitled to receive principal when an income interest ends. (12) “Terms of a trust” means the manifestation of the intent of a settlor with respect to the trust, expressed in a manner that admits of its proof in a judicial proceeding, whether by written or spoken words or by conduct. The term “settlor” may include a decedent. (13) “Trustee” includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court, and an adviser described in § 3313 of this title.77 Del. Laws, c. 99, §  1;  77 Del. Laws, c. 330, §  19;
12 DE Code § 61-103. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 61. Delaware Uniform Principal and Income Act|Subchapter I. Definitions and General Principles|§ 61-103. Fiduciary duties; general principles.

§ 61-103. Fiduciary duties; general principles. (a) In allocating receipts and disbursements to or between principal and income, and with respect to any matter within the scope of subchapters II and III of this chapter, a fiduciary:  (1) Shall administer a trust or estate in accordance with the terms of the trust or the will, even if there is a different provision in this chapter; (2) May administer a trust or estate by the exercise of a discretionary power of administration, which shall include a power to allocate between principal and income, given to the fiduciary by the terms of the trust or the will or by local law including, but not limited to, § 3325(23) of this title, even if the exercise of the power produces a result different from a result required or permitted by this chapter; (3) Shall administer a trust or estate in accordance with this chapter if the terms of the trust or the will do not contain a different provision or do not give the fiduciary a discretionary power of administration; and (4) Shall add a receipt or charge a disbursement to principal to the extent that the terms of the trust and this chapter do not provide a rule for allocating the receipt or disbursement to or between principal and income. (b) In exercising the power to adjust under § 61-104(a) of this title or a discretionary power of administration regarding a matter within the scope of this chapter, whether granted by the terms of a trust, a will, or this chapter, a fiduciary shall administer a trust or estate impartially, based on what is fair and reasonable to all of the beneficiaries, except to the extent that the terms of the trust or the will clearly manifest an intention that the fiduciary shall or may favor 1 or more of the beneficiaries. A determination in accordance with this chapter is presumed to be fair and reasonable to all of the beneficiaries. 77 Del. Laws, c. 99, §  1;  77 Del. Laws, c. 330, §  20;