How Does Estate Planning Work in Delaware?

Probate on a $500,000 estate in Delaware costs an estimated $35,22912 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source and takes 9 months to 12 months for a simple estate, with attorney fees of typically 2.7%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source to 4.3%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source can use a small-estate procedure instead.

A simple estate in Delaware typically takes 9 months to 12 months through probate, and an average estate 12 months to 18 months; a contested one runs longer. The creditor claim period of 8 months12 Del. C. § 2102 (8 months from death for pre-death claims; 6 months for post-death claims)Verified Sep 8, 2026View source is the floor. A funded revocable trust avoids probate entirely.

Delaware has not adopted the Uniform Trust Code12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Jul 15, 2026View source and requires 112 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Jul 15, 2026View source witnesses for trust execution. Notarization is not required for validity12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Jul 15, 2026View source, though many financial institutions require notarized trust documents. Delaware has no separate trust creditor-notice step — the settlor's debts stay subject to the general claims and limitations period (up to 8 months12 Del. C. § 3536(c) (trustor's creditors reach revocable-trust assets to the extent of trustor contributions, subject to ordinary statutes of limitations); 12 Del. C. §§ 2101-2102 (estate claims barred 8 months after death whether or not Register-of-Wills notice given). Delaware has no standalone trust nonclaim statute (no UTC § 505 analog) and imposes no affirmative trustee duty to notify creditors. Verified 2026-06-19.Verified Jul 15, 2026View source), which the trustee settles before distributing.

A healthcare power of attorney in Delaware requires 1 witness16 Del. C. § 2511Verified Oct 15, 2026View source to be valid. A financial power of attorney requires 1 witness and notarization12 Del.C. §§ 49A-104, 49A-105, 49A-106, 49A-109, 49A-113, 49A-114, 49A-119, 49A-120, 49A-201, 49A-204 through 49A-217, 49A-301; 25 Del.C. §§ 151, 155Verified Sep 18, 2026View source. A financial power of attorney is not durable by default; it must include durability language to survive incapacity12 Del.C. §§ 49A-104, 49A-105, 49A-106, 49A-109, 49A-113, 49A-114, 49A-119, 49A-120, 49A-201, 49A-204 through 49A-217, 49A-301; 25 Del.C. §§ 151, 155Verified Sep 18, 2026View source.

In Delaware, the executor files an inventory of the estate's assets within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment. A revocable trust skips the court-supervised inventory, so a trustee distributes without filing one.

In Delaware, divorce does not automatically revoke a beneficiary designation that names a former spouse12 Del. C. § 209Verified Sep 15, 2026View source; the former spouse stays the named beneficiary until the designation is changed.

Forms for Planning and Settling an Estate in Delaware

Free Delaware forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.

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Digital Assets Recovery Letter

Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.

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Renunciation of Executor

In Delaware, a person named as personal representative may renounce the right to serveKent County Register of Wills Forms Library (Renunciation Form, Rev. 9.11.2025); 12 Del. C. § 1502(b)Verified Sep 23, 2026View source before anyone is appointed.

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Small Estate Affidavit

In Delaware, the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source covers estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.

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Estate Inventory

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.

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Estate Closing

In Delaware, the personal representative is discharged by court order12 Del. C. §§ 2302(d), 2303(a), 2335, 2338(a)Verified Sep 15, 2026View source, and a final accounting is required.

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Letter of Instruction

Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.

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Last Will and Testament

In Delaware, a will is signed before 212 Del. C. § 202Verified Sep 15, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimony12 Del. C. § 202Verified Sep 15, 2026View source.

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Healthcare Power of Attorney

Delaware requires 116 Del. C. § 2511Verified Oct 15, 2026View source witness for a healthcare power of attorney; notarization is not required16 Del. C. § 2511Verified Oct 15, 2026View source.

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Tools for Planning and Settling an Estate in Delaware

Free calculators and checklists for planning or settling an estate in Delaware: will and trust costs, probate, executor pay, and inheritance taxes.

How Much Are Estate & Inheritance Taxes?

Delaware levies no estate or inheritance taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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What Taxes Apply to My Inheritance?

Delaware imposes no inheritance or estate taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 9 months to 12 months for a simple estate.

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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.

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When Do I Have to Withdraw an Inherited IRA?

See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.

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How Much Does Probate Cost?

Probate on a $500,000 estate in Delaware costs an estimated $35,22912 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2.7%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source to 4.3%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.

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Who Inherits Without a Will?

Without a will in Delaware, descendants divide what passes to them per stirpes12 Del. C. § 503Verified Sep 10, 2026View source, and an heir must survive the decedent by 120 hours12 Del. C. § 504Verified Sep 10, 2026View source to inherit.

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How Many Death Certificates Do I Need?

In Delaware, certified death certificates come from the Delaware Department of Health and Social Services - Office of Vital StatisticsDelaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $25Delaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source.

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Do I Need Probate?

In Delaware, estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less skip probate with the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death.

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Delaware Estate Planning Resources

In-depth guides covering Delaware probate laws, trust requirements, and estate planning strategies.