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2019 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 35. Trusts
Subchapter II Accounting and Distribution of Trust Funds
§ 3522 Trustees’ accounts for inter vivos trusts [For application of this section, see 79 Del. Laws, c. 352, § 6].
Universal Citation: 12 DE Code § 3522 (2019)
Trustees of an inter vivos trust (whether or not property was bequeathed or devised to such trust by a testamentary disposition) shall not be required to file any accounts or inventories with respect to such trust, except:
(1) To the extent provided in the governing instrument;
(2) Upon an order of the Court of Chancery, for cause shown, expressly requiring an accounting by such trustees; or
(3) If such trustees were appointed by the Court of Chancery, then as may be otherwise provided in the order of appointment.
79 Del. Laws, c. 352, § 4.
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