reglab/housing_qa huggingface dataset:
12 DE Code § 2317. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2317. Abatement.

§ 2317. Abatement. (a) Except as provided in subsection (b) of this section and except as provided in connection with the elective share of the surviving spouse who elects to take an elective share, shares of distributees abate, with personal property to be abated prior to real property within each class, in the following order:  (1) Property not disposed of by the will; (2) Residuary bequests and devises; (3) General bequests and devises; (4) Specific bequests and devises. For purposes of abatement, a general bequest or devise charged on any specific property or fund is a specific bequest or devise to the extent of the value of the property on which it is charged, and upon the failure or insufficiency of the property on which it is charged, a general bequest or devise to the extent of the failure or insufficiency. Abatement within each classification is in proportion to the amounts of property each of the beneficiaries would have received if full distribution of the property had been made in accordance with the terms of the will. (b) If the will expresses an order of abatement, or if the testamentary plan or the express or implied purpose of the devise would be defeated by the order of abatement stated in subsection (a) of this section, the shares of the distributees abate as may be found necessary to give effect to the intention of the testator. (c) If the subject of a preferred bequest or devise is sold or used incident to administration, abatement shall be achieved by appropriate adjustments in, or contribution from, other interests in the remaining assets. Code 1852, §  2594;  Code 1915, §  4522;  Code 1935, §  4976;  12 Del. C. 1953, §  2317;  59 Del. Laws, c. 384, §  1;  64 Del. Laws, c. 252, §  7;
12 DE Code § 2318. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2318. Proportional contribution of legatees.

§ 2318. Proportional contribution of legatees. If there are several legacies, and a return of part of a legacy which has been paid becomes necessary, the legatee shall only be required to return a proportional part of the legatee's legacy towards making up the whole sum wanting. Code 1852, §  2600;  Code 1915, §  4528;  Code 1935, §  4982;  12 Del. C. 1953, §  2318;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2319. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2319. Transfer of investments or other property to guardian or trustee in payment of specific legacy or distributive share; receipt.

§ 2319. Transfer of investments or other property to guardian or trustee in payment of specific legacy or distributive share; receipt. Whenever an executor or administrator makes an assignment of any investment or transfers or delivers any personal property of any testator or intestate to a guardian or trustee as payment in whole or in part of a specific legacy or of a distributive share, such guardian or trustee shall give to the executor or administrator, for the purpose of accounting by the executor or administrator in the settlement of the estate only, a receipt therefor at the valuation fixed in the appraisement of the estate of such testator or intestate. The receipt, when filed with the Court of Chancery, shall be a sufficient discharge of such executor or administrator and of the executor's or administrator's sureties for any property so transferred or delivered, and such guardian or trustee may take over such property and may, without liability for any loss or depreciation therein, continue to hold the same, until in the exercise of due care it shall become no longer wise so to do. Nothing herein contained shall permit or require a guardian or trustee to take over in settlement of a distributive share of an estate property at a value less than the distributive portion of the estate to which such guardian or trustee would otherwise be entitled. In case a guardian or trustee is acting under authority of an instrument or a court order, the terms and provisions of such instrument or court order shall be controlling as to the powers and duties of such guardian or trustee. 20 Del. Laws, c. 114, §  3;  20 Del. Laws, c. 115, §  2;  Code 1915, §  3394;  37 Del. Laws, c. 245, §  2;  Code 1935, §  3858;  42 Del. Laws, c. 141, §  1;  12 Del. C. 1953, §  2319;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2320. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2320. Release, acquittance or receipt to executor or administrator; form, execution, recording and evidence.

§ 2320. Release, acquittance or receipt to executor or administrator; form, execution, recording and evidence. (a) Any release, acquittance or receipt, being executed under hand and seal by any legatee, next of kin or interested person, of full age, to an executor or administrator, for any property or sum of money due by virtue of a will or upon a testamentary or administration account passed before the Register of Wills, and acknowledged before any justice or judge, Register of Wills, justice of the peace, notary public of any state or territory of the United States or of the District of Columbia, or before any consul general, consul, vice-consul, consular agent or commercial agent of the United States duly appointed in any foreign country, and certified under the hand of such officer and the seal of such office, shall, upon being filed with the Court of Chancery in and for the county in which such will or account is recorded or filed, be recorded in a book for that purpose, which shall have direct and reversed alphabetical indices. Such record or a duly certified copy thereof under the hand and official seal of the Register of Wills shall be competent evidence in all cases. (b) The following form of acknowledgment shall be sufficient in all cases:  “State of ______________________________________________   ss. County of ____________________________________________ Acknowledged by ________________________________________________________________ to be a voluntary act and deed, before me (here state the official character of the person before whom the acknowledgment is made) this ________________________________ day of ____________________________________________, ________________ Witness my hand and seal.” Justices of the peace of this State need only sign their name, there being no seal of office. Code 1852, §§  1870-1873;  12 Del. Laws, c. 325, §§  1, 2;  24 Del. Laws, c. 246, §  3;  24 Del. Laws, c. 247, §§  1, 2;  25 Del. Laws, c. 224, §  1;  26 Del. Laws, c. 257, §  1;  Code 1915, §§  3408, 3410;  Code 1935, §§  3872, 3874;  43 Del. Laws, c. 210, §  1;  12 Del. C. 1953, §  2320;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2321. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter II. Payment of Legacies or Distributive Shares|§ 2321. Distributions by fiduciaries in satisfaction of pecuniary bequests.

§ 2321. Distributions by fiduciaries in satisfaction of pecuniary bequests. (a) Where a will or a trust agreement authorizes the executor or trustee (hereinafter called the “fiduciary”) to satisfy wholly or partly in kind a pecuniary bequest or transfer in trust of a pecuniary amount, unless the will or trust agreement otherwise expressly provides, the assets selected by the fiduciary for that purpose shall be valued at their respective values on the date or dates of their distribution. (b) Where a will or a trust agreement authorizes the fiduciary to satisfy wholly or partly in kind a pecuniary bequest or a transfer in trust of a pecuniary amount, and the will or trust agreement requires the fiduciary to value the assets selected for such distribution by a formula using a date other than the date or dates of their distribution, unless the will or trust agreement otherwise expressly provides, the assets selected by the fiduciary for distribution, together with any cash to be distributed, shall have an aggregate value on the date or dates of their distribution equal to the amount of such bequest or transfer in trust as determined by the formula stated in the will or trust agreement. 12 Del. C. 1953, §  2321;  56 Del. Laws, c. 225, §  1;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2331. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2331. Jurisdiction of Court of Chancery.

§ 2331. Jurisdiction of Court of Chancery. The jurisdiction of the Court of Chancery shall extend to and embrace the distribution of the assets and surplusage of the estates of decedents among the persons entitled thereto in all cases where such jurisdiction is invoked as provided in this subchapter. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2331;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2332. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2332. Petition for decree of distribution; notice required by Constitution.

§ 2332. Petition for decree of distribution; notice required by Constitution. (a) An executor or administrator or any person claiming to have an interest in the estate to be distributed may, at any time after any account has been filed by an executor or administrator, apply to the Court of Chancery in the county in which letters testamentary or of administration were granted upon the estate to be distributed, by a written petition filed in the Court for a decree of distribution of the estate among the persons entitled thereto. Such petition shall have attached to it a certified copy of all accounts that have been theretofore filed by the executor or administrator in the office of the Register of Wills for the county. The petition shall contain the names of all persons known to the petitioner who claim or may claim an interest in the estate to be distributed, together with their post-office addresses so far as known, and shall state whether the executor or administrator of the estate has given the notice required to be given by § 32, article IV of the Constitution of this State, and shall be duly verified. (b) If at the time the petition is filed the executor or administrator of the estate shall not have given the notice required to be given by § 32, article IV of the state Constitution, the Court shall forthwith order such notice to be given by such executor or administrator within such time as shall be fixed by the Court. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2332;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2333. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2333. Order fixing hearing date and providing for notice.

§ 2333. Order fixing hearing date and providing for notice. (a) Upon the filing of the petition provided for under § 2332 of this title, the Court of Chancery, after having satisfied itself of the sufficiency of the petition, shall make an order:  (1) Taking jurisdiction of the proceeding; (2) Setting the application for a decree of distribution down for a hearing before the Court, at a time fixed in such order; (3) Providing for written notice and delivery of a copy of the petition by certified mail to each person who is named in the petition as a person who claims or may claim an interest in the estate to be distributed, and each such person of whom the Court otherwise has knowledge, and also to the personal representative of the decedent, if the personal representative is not the petitioner in the proceeding; (4) Providing for the publication of the notice in a newspaper published in the county, at least once a week for at least 4 weeks before the date of such hearing. (b) The notice shall be mailed and published by and in the name of the Register of Wills of the county in which the proceeding is pending, and shall be in substantially the following form:    IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE IN AND FOR ____________________________________________________ COUNTY TO ALL PERSONS CLAIMING TO HAVE AN INTEREST IN THE DISTRIBUTION OF THE ESTATE OF ________________________________________________________________, DECEASED, INCLUDING PERSONS CLAIMING TO BE HEIRS, LEGATEES, BENEFICIARIES OR OTHER DISTRIBUTEES OF SAID ESTATE. YOU ARE HEREBY NOTIFIED that an application has been made to the Court of Chancery of the State of Delaware, in and for ____________________________________________ County, for a decree of distribution of the estate of said decedent and that the application has been set down for a hearing before the Court on the ________________________________ day of ________________________________________________________________ A.D. ____________________, at ________________________________ M., in the courtroom of the Court of Chancery in the County Courthouse in the City of ________________________________________________________________, Delaware. You are further notified that if you desire to make any claim to an interest in the distribution of the estate, or to all or any part of the distributable amount of the estate, you must appear before the Court at the time and place aforesaid and present such claim together with any evidence you desire to present to sustain such claim. Your failure to appear and present your evidence at the time and place aforesaid will be at your peril. ________________ Register of Wills of ________________ County.Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2333;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2334. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2334. Hearing and evidence.

§ 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 pertinent evidence that may be offered by the petitioner or by the personal representative of the decedent or by any person appearing and claiming to have an interest in the estate to be distributed. The evidence so taken shall be recorded stenographically and, if required by the Court, or if an appeal is taken from any decree of distribution that may be made on the application, shall be transcribed. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2334;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2335. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2335. Decree of distribution; reservation for contingent liabilities.

§ 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 available for distribution to the person or persons who are by law entitled to the same. If it appears that a portion of the estate may then be distributed and the balance of the estate should be reserved for contingent liabilities against the estate, such decree may, if the Court deems proper, determine the distribution of such balance if and to the extent that the same may thereafter become available for distribution. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2335;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2336. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2336. Distribution of assets in kind.

§ 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 lawfully entitled thereto, including fiduciaries. Such distribution in kind shall specify what stocks, bonds or other securities shall be distributed to each distributee separately. Any fiduciary to whom such a distribution in kind has been made may accept the stocks, bonds or other securities so distributed, but, with respect to the retention thereof after such distribution, such fiduciary shall be governed by the general law applicable thereto. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2336;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2337. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2337. Appointment of master; exceptions to master's report.

§ 2337. Appointment of master; exceptions to master'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 master to hear the same who shall thereafter proceed in accordance with this subchapter, and thereupon the master shall make a report to the Court recommending the decree to be entered in the proceeding. Such report shall be subject to exceptions by the personal representative of the estate or any person claiming to have an interest therein and such exceptions shall be heard by the Court and thereafter a decree shall be entered by the Court in the proceeding. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2337;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2338. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2338. Finality of decree; appeal to Supreme Court; record on appeal.

§ 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 have an interest in the estate thereby decreed to be distributed shall have the right, at any time within 30 days after the making and entry of such decree, to take an appeal therefrom to the Supreme Court. After the expiration of the period of 30 days such decree of distribution, with respect to all matters contained therein, if no appeal has been taken therefrom, shall become and be conclusive and binding upon the executor or administrator of the estate of the decedent and upon every person claiming to have an interest in the estate thereby distributed. (b) If an appeal is taken from any such decree, the decree or judgment made and entered by the Supreme Court on such appeal shall likewise be conclusive and binding upon the executor or administrator and every person claiming as aforesaid, from the date of the making and entry of the decree or judgment by the Supreme Court. (c) Any appeal taken to the Supreme Court shall be heard by that Court upon the record of the proceeding in the Court of Chancery and the procedure on such appeal shall be in accordance with the rules of the Supreme Court. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2338;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2339. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter III. Decree of Distribution|§ 2339. Rule-making power of Court of Chancery.

§ 2339. Rule-making power of Court of Chancery. The Court of Chancery may make all necessary rules of procedure before the master and other rules governing the proceeding not inconsistent with this subchapter. Code 1915, §  3403(a);  38 Del. Laws, c. 184, §  1;  Code 1935, §  3867;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2339;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;
12 DE Code § 2351. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter IV. Nondomiciliary Decedents’ Estates|§ 2351. Definitions.

§ 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 decedent was domiciled at the time of the decedent's death.42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2351;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
12 DE Code § 2352. (2021)
2021 Delaware Code|Title 12 - Decedents' Estates and Fiduciary Relations|Chapter 23. Accounting and Distribution|Subchapter IV. Nondomiciliary Decedents’ Estates|§ 2352. Proof of payment of domiciliary death taxes.

§ 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 administrator shall file with such Register proof that all death taxes, together with interest or penalties thereon, which are due to the domiciliary state of such decedent, or to any political subdivision thereof, have been paid or secured, or that no such taxes, interest or penalties are due, as the case may be, unless it appears that letters testamentary or of administration have been issued on the estate of such decedent in the domiciliary state. The proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the domiciliary state. 42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2352;  59 Del. Laws, c. 384, §  1;