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2025 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 (2025)
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§ 3340. Place of administration [For application of this section, see 80 Del. Laws, c. 153, § 5]. 80 Del. Laws, c. 153, § 3; 84 Del. Laws, c. 182, § 6;
For purposes of this title, and without limiting other ways in which a trust may be considered to be administered in this State, a trust is 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.
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