Delaware Executor & Trustee Checklist
You've been named executor or trustee in Delaware — and probably handed no instructions. This is the ordered list of what to do, in the sequence Delaware expects it, with the deadlines and terminology that are specific to this state. Work down it, check things off, and nothing important slips.
- Who administers the estate
- Executor (with a will) or Administrator (intestate)
- Court
- Register of Wills in each county (proves wills, grants letters, receives accountings); the Court of Chancery handles contested matters and formal accountings
- Appointment document
- Letters Testamentary or Letters of Administration (granted by the Register of Wills)
- Creditor claim window
- All claims barred unless presented within 8 months of the decedent's death (12 Del. C. § 2102)
- Inventory deadline
- Within 90 days of the grant of letters
- Trustee notice deadline
- Delaware has NOT adopted the UTC
- State death tax
- No estate tax
If you're the Executor / Personal Representative
The probate track — administering the estate through the Register of Wills in each county (proves wills, grants letters, receives accountings); the Court of Chancery handles contested matters and formal accountings.
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This is the document that proves you have authority to act as Executor (with a will) or Administrator (intestate).
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Publication required (website/courthouse posting within 40 days; newspaper at least 3 times). Rejected-claim suits: 3 months from written rejection. If no letters granted within 10 years of death, all claims barred.
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Within 90 days of the grant of letters (12 Del. C. §§ 1904–1910), filed with the Register of Wills.
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Get an EIN for the estate from the IRS (free at irs.gov, ~10 minutes) — the estate is its own taxpayer and you'll need it before a bank will open an account.
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Open a dedicated estate bank account — every dollar in or out flows through it; commingling estate money with your own is the fastest way to get into trouble.
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Keep receipts and records of every transaction and decision — not just what you did, but why; your final accounting is built from this and it's your protection if a choice is ever questioned.
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Pay valid claims and taxes before distributing anything, in the statutory order — paying family first can leave you personally liable. No estate tax (repealed effective Jan 1, 2018) and no inheritance tax.
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Collect a signed receipt or release from every beneficiary when you distribute.
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PR files accountings with the Register of Wills (annually until final); a final account is passed/approved (12 Del. C. § 2301). Distribution can't occur until the 8-month creditor window closes.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
If you're the Trustee
The trust track — administering a trust outside of probate.
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Locate and read the entire trust document, including any amendments and restatements — your powers, limits, and timelines live there.
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Delaware has NOT adopted the UTC — no 60-day rule. Delaware permits 'quiet trusts' — the instrument may expand, restrict, or eliminate a trustee's duty to notify beneficiaries (12 Del. C. §§ 3303, 3339).
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Publication required (website/courthouse posting within 40 days; newspaper at least 3 times). Rejected-claim suits: 3 months from written rejection. If no letters granted within 10 years of death, all claims barred.
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Get an EIN for the trust from the IRS — the trust becomes irrevocable at death and files its own returns from that point.
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Retitle and gather the trust assets; hunt down anything never moved into the trust — it may need probate.
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Keep trust assets separate from your own, always — separate accounts, separate records, no exceptions.
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Document every decision, valuation, and distribution as you go.
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Account to the beneficiaries at least annually and at termination.
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Distribute according to the terms of the trust and collect signed receipts and releases.
Good to know in Delaware
Distribution without letters / small-estate affidavit (12 Del. C. § 2306) for personal property, usable 30 days after death, no Delaware real property. Verify the current cap ($30,000 per statute; a secondary source cites $50,000) against 12 Del. C. § 2306 before relying on the figure.
PR files accountings with the Register of Wills (annually until final); a final account is passed/approved (12 Del. C. § 2301). Distribution can't occur until the 8-month creditor window closes.
Probate handled by the Register of Wills (a non-judicial county officer). The Court of Chancery is a premier trust/business court. Delaware is a leading trust-situs jurisdiction (quiet, directed, and dynasty trusts).
Sources — investigate further
The steps above are drawn from Delaware's own statutes and courts. To dig deeper:
We'll email you a copy so it's always one click away. No spam — just the checklist and the occasional estate-settlement tip.
Celestial Divide keeps the inventory, valuations, creditor claims, and beneficiary distributions organized in one place — so nothing on this checklist slips through the cracks.
14 days, no credit card
General information, not legal advice. Laws change and county practice varies. When in doubt, talk to a probate attorney licensed in the relevant state.