Serves New Castle and Sussex counties from Wilmington and Fenwick Island. Its estate administration team guides personal representatives through probate and the Register of Wills filings, offers the same services to trustees, and represents personal representatives, trustees and beneficiaries in estate and trust disputes. Raymond E. Tomasetti Jr. has practiced in Delaware for over 30 years.
Forms for Planning and Settling an Estate in Delaware
Free Delaware forms to plan or settle an estate: a will, trust, powers of attorney, TOD deed and the probate forms. Prepare each form for Delaware.
Revocable Living Trust
Create a revocable living trust to avoid probate, protect privacy, and control asset distribution.
Pour-Over Will
In Delaware, a pour-over will is signed before 212 Del. C. § 202Verified Oct 18, 2026View source witnesses and moves anything left outside the trust into it through probate.
Tools for Planning and Settling an Estate in Delaware
Free calculators and checklists to plan or settle an estate in Delaware: will and trust costs, probate, executor pay and taxes. Run each tool for Delaware.
How Do I Settle a Trust?
Settling a trust in Delaware happens outside court: the trustee acts under the state's trust statute12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Oct 17, 2026View source, notifies the beneficiaries, then pays the debts and distributes under the trust's terms.
What's Fair Trustee Compensation?
In Delaware, trustee compensation follows "reasonable compensation" (UTC § 708 or equivalent)12 Del. C. §§ 3560-3562; Del. Ch. Ct. R. 132Verified Sep 18, 2026View source unless the trust instrument sets a different amount.
How Do I Settle an Estate?
Settling an estate in Delaware: the personal representative files the estate inventory within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment; creditors have 8 months12 Del. C. §§ 2101, 2102, 2103, 2104, 2105, 2109Verified Oct 18, 2026View source to present claims; a simple estate closes in 9 months to 12 months.
Do I Have to File Tax Returns for Someone Who Died?
Delaware requires a final state income tax return for the decedent alongside the federal Form 104030 Del. C. § 1102; § 1108Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
How Does Step-Up in Basis Work?
Inherited assets in Delaware take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular rates30 Del. C. § 1102(a)(14) (graduated 2.2%–6.6% individual income tax)Verified Sep 15, 2026View source.
