reglab/statecodes huggingface dataset:
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 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;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter III. Decree of Distribution › § 2337. Appointment of Magistrate; exceptions to Magistrate's report.

§ 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 accordance with this subchapter, and thereupon the Magistrate 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;  84 Del. Laws, c. 101, § 12;
2023 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;
2023 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 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;  42 Del. Laws, c. 143, §  1;  12 Del. C. 1953, §  2339;  57 Del. Laws, c. 402, §  3;  59 Del. Laws, c. 384, §  1;  84 Del. Laws, c. 101, § 13;
2023 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;
2023 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;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter IV. Nondomiciliary Decedents’ Estates › § 2353. Notice to domiciliary state.

§ 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, the Register of Wills shall forthwith upon the expiration of such time notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with respect to such estate, and shall state in such notice so far as is known to the Register:
(1) The name, date of death and last domicile of such decedent,
(2) The name and address of each executor or administrator,
(3) A summary of the values of the real estate, tangible personalty and intangible personalty, wherever situated, belonging to such decedent at the time of the decedent's death and
(4) The fact that such executor or administrator has not filed theretofore the proof required by § 2352 of this title.
The Register shall attach to such notice a plain copy of the will and codicils of such decedent, if the decedent died testate, or, if the decedent died intestate, a list of heirs and next of kin so far as is known to such Register.
42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2353;  59 Del. Laws, c. 384, §  1;  70 Del Laws, c. 186,, §  1;
2023 Delaware Code › Title 12 - Decedents' Estates and Fiduciary Relations › Chapter 23. ACCOUNTING AND DISTRIBUTION › Subchapter IV. Nondomiciliary Decedents’ Estates › § 2354. Accounting and decree of Court of Chancery upon petition of domiciliary state.

§ 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 with the Court of Chancery in this State a petition for an accounting in such estate, and such official or body of the domiciliary state shall, for the purposes of this section, be a party interested for the purpose of petitioning the Court for such accounting. If such petition be filed within said period of 60 days, the Court shall decree such accounting and, upon such accounting being filed and approved, shall decree either the payment of any such tax found to be due to the domiciliary state or subdivision thereof or the remission to a fiduciary appointed or to be appointed by the probate court, or other court charged with the administration of estates of decedents, of the domiciliary state, of the balance of the intangible personalty after the payment of creditors and expenses of administration in this State.
42 Del. Laws, c. 138, §  1;  12 Del. C. 1953, §  2354;  59 Del. Laws, c. 384, §  1;