Delaware Code
Chapter 35. ATTACHMENTS
§ 3502. Corporations subject to attachment and garnishment.

(a) All corporations doing business in this State, except as specified in subsections (b) and (c) of this section, are subject to the operations of the attachment laws of this State, as provided in the case of individuals. A corporation shall be liable to be summoned as garnishee.
(b) Banks, trust companies, savings institutions and loan associations, except only as to a wage attachment against the wages of an employee of the bank, trust company, savings institution or loan association, shall not be subject to the operations of the attachment laws of this State.
(c) Insurance companies, except as to moneys due in consequence of the happening of the risk provided for in the policy of insurance or a wage attachment against the wages of an employee of the insurance company, shall not be liable to attachment.