2021 Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 33. Administrative Provisions
§ 3340. Place of administration [For application of this section, see 80 Del. Laws, c. 153, § 5].

Universal Citation: 12 DE Code § 3340. (2021)
§ 3340. Place of administration [For application of this section, see 80 Del. Laws, c. 153, § 5].

For purposes of this title, a trust shall be deemed to be administered in this State if:

(1) The sole trustee is an individual residing in this State or a corporation or other entity having an office for the conduct of trust business in this State;

(2) The trust has more than 1 trustee only 1 of which is a corporation or other entity and that corporation or other entity has an office for the conduct of trust business in this State; or

(3) The trust has more than 1 trustee all of whom are individuals and 1/2 or more of whom reside in this State.

80 Del. Laws, c. 153, § 3; 
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