(a) Trustees of a testamentary trust shall be required to file accounts as described in § 3525 of this title, except that:
(1) Trustees subject to § 3523 of this title shall file accounts only in accordance with such section.
(2) Trustees of a testamentary trust established under a will probated on or after April 5, 1909, but of a decedent dying on or before July 31, 2005, shall be required to file accounts as described in § 3525 of this title unless waived by express provision in such will, in which case such trustees shall be required to file such accounts only in accordance with the express terms, if any, of such will or upon order of the Court of Chancery with respect to any such trust.
(3) Trustees of a testamentary trust established under the will of a decedent dying after July 31, 2005, shall be required to file accounts as described in § 3525 of this title only in accordance with the express terms, if any, of any such trust or upon order of the Court of Chancery with respect to any such trust.
(b) [Repealed.]
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.