Probate Estate Closing and Representative Discharge in Delaware

At a glance

Requirements one by one

Accounts through closing

The executor or administrator accounts in money every year from the date of letters until the Court of Chancery passes a final account and the estate closes. For sufficient cause, the Register of Wills may extend an account deadline by no more than six months. The Register may dispense with a year's account on an affidavit showing no transactions or matters to report. After two consecutive years of inactivity, the Register may forward the estate to the court for possible action, including closing or a rule to show cause. (12 Del. C. § 2301.)

Notice and account approval

Each account includes beneficiaries' mailing addresses and specified information about beneficiaries under a legal incapacity. The Register mails notice that the account is open for inspection and exceptions for three months. A beneficiary may waive notice in writing; otherwise, written exceptions must be filed with the Register within three months of mailing. An account with no timely exceptions is approved, subject to the court's power to disallow items under § 2301(d). (12 Del. C. § 2302.)

Optional distribution decree

After an account has been filed, the representative or a person claiming an estate interest may petition for a distribution decree. The verified petition attaches certified copies of filed accounts and identifies known potential claimants. (12 Del. C. § 2332.) The court sets a hearing, directs certified mailing and orders weekly publication for at least four weeks before the hearing. (12 Del. C. § 2333.) At the hearing it considers sworn pleadings and evidence. (12 Del. C. § 2334.) A decree can distribute property then available while reserving the balance against contingent liabilities. (12 Del. C. § 2335.)

What trips people up

The representative ordinarily has one year from letters to settle the estate and cannot be required to distribute during that period, unless circumstances justify more time. Interest or produce from estate assets must still be accounted for. (12 Del. C. § 2311.)

Common questions

What if a payee is absent, unknown or unable to receive a share? On petition, the court may order payment into court. Compliance discharges the representative and sureties only as to that money. (12 Del. C. § 2316.)

Does delivery to a guardian or trustee protect the representative? For property transferred toward a specific legacy or distributive share, a receipt filed with the court discharges the representative and sureties for the property transferred or delivered. (12 Del. C. § 2319.)

Statutes and sources

The verbatim operative passages, section URLs and access date are recorded above. (12 Del. C. §§ 2301, 2302, 2311, 2316, 2319, 2332, 2333, 2334, 2335.)