Estate Planning in Delaware

Like all states, Delaware recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 212 Del. C. § 202Verified Sep 15, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later.

A Delaware healthcare power of attorney is signed before 116 Del. C. § 2511Verified Jul 15, 2026View source witness; notarization is not required16 Del. C. § 2511Verified Jul 15, 2026View source. Witnesses must be at least 18 years16 Del. C. § 2511Verified Jul 15, 2026View source old and cannot be the named agent. The agent must be at least 18 years16 Del. C. § 2511Verified Jul 15, 2026View source old, and Delaware bars employees of the treating facility from serving, subject to the statute’s exceptions.

A Delaware financial power of attorney is signed before 112 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 witness and a notary12 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; both are required. It is not durable unless it says so12 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 words such as “This power of attorney shall not be affected by the subsequent incapacity of the principal”; without that language it ends when the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permitted12 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. The agent signs an acceptance of the appointment.

Delaware does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

Delaware does not require a revocable living trust to be notarized12 Del. C. § 3301 et seq. (Ch. 33); 12 Del. C. § 3501 et seq. (Ch. 35)Verified Jul 15, 2026View source. Delaware allows transfer-on-death deeds for real estate, enabling property to pass directly to named beneficiaries without probate. This is a significant probate avoidance tool that doesn't require creating a trust. Transferring property into a revocable trust does not trigger a property tax reassessment in Delaware, so property taxes remain at their current level. Delaware fully enforces no-contest clauses in trusts and wills. A beneficiary who unsuccessfully challenges the document can lose their entire inheritance, which strongly discourages frivolous disputes.

Delaware does not automatically revoke an ex-spouse as beneficiary upon divorce. Without updating beneficiary designations after a divorce, an ex-spouse may still inherit life insurance proceeds and retirement accounts—regardless of what a will says. Delaware provides full creditor protection for inherited IRAs, meaning creditors cannot reach these funds—a protection not available in every state.

Delaware authorizes remote online notarization (RON), allowing trusts, healthcare directives, powers of attorney to be notarized via video call from anywhere. However, wills are excluded from RON and still require in-person notarization.