Trustees of an inter vivos trust (whether or not property was bequeathed or devised to such trust by a testamentary disposition) shall not be required to file any accounts or inventories with respect to such trust, except:
(1) To the extent provided in the governing instrument;
(2) Upon an order of the Court of Chancery, for cause shown, expressly requiring an accounting by such trustees; or
(3) If such trustees were appointed by the Court of Chancery, then as may be otherwise provided in the order of appointment.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Subchapter II. Accounting and Distribution of Trust Funds
§ 3521. Trustees' accounts in general.
§ 3522. Trustees' accounts for inter vivos trusts.
§ 3523. Trustees' accounts in wills probated prior to April 5, 1909.
§ 3525. Filing of trustees' accounts; contents; approval.
§ 3526. Release of obligation to file accounts.
§ 3527, 3527A. Total return unitrusts; express total return unitrusts.