Delaware has no sworn closing statement; the personal representative closes the estate by rendering a final account to the Court of Chancery through the Register of Wills (12 Del. C. § 2301(a)), which the Register mails to the beneficiaries, and — if no beneficiary files exceptions within the 3-month inspection period — the Court passes and approves the final account (§ 2302(d)), closing the estate12 Del. C. §§ 2301, 2302, 2303, 2331-2338Verified Sep 15, 2026View source.

A person named as personal representative who will not serve renounces the appointment before anyone is appointed; the instrument is a written renunciation filed with the courtKent County Register of Wills Forms Library (Renunciation Form, Rev. 9.11.2025); 12 Del. C. § 1502(b)Verified Sep 23, 2026View source. The writing is signed and acknowledged before a notarySussex County Register of Wills, Renunciation (Revised 12/2022)Verified Sep 23, 2026View source.

The final account cannot be approved until the 3-month beneficiary exception period runs after the Register of Wills mails notice of its filing (12 Del. C. § 2302(b), (d)), unless every beneficiary waives notice and consents to approval under § 2302(c); and the estate cannot be fully administered before the 8-month-from-death creditor nonclaim bar of 12 Del. C. § 2102 has run12 Del. C. §§ 2302(b), (d), 2102Verified Sep 15, 2026View source.

No. The personal representative states each item's fair market value as of the date of deathDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source; no independent appraiser is required.