(a) When a will that has been probated before the Register of Wills for any of the counties of the State contains a bequest or devise in trust to pay the income arising from any part of the estate of the testator to or for the benefit of a person other than the person named as trustee and the will requires the filing of accounts with 1 of the Registers in Chancery, the Register of Wills before whom the probate is made shall, within 10 days after the closing of the estate, deliver to the Register in Chancery for that county a certificate setting forth the name and last address of the testator, the date of the probate of the testator's will, the name and address of the trustee appointed thereby and the provisions of the will relating to said trust or trusts. This section shall apply only in those instances:
(1) Where the documents closing the estate show a balance in the hands of the personal representative that can be distributed to the trust in order to fund it; and
(2) That terms exist, as stated in the will, for the creation of the trust.
In those instances where it is clear that no notice of the trust need be given to the Register in Chancery, the Register of Wills shall note on its files that no notice of the trust was given to it and state why.
(b) The Register in Chancery for the several counties shall keep a record in which shall be entered the names of the testators, the names and post-office addresses of the trustees, the dates of their appointment or the dates upon which their trusts become operative and the dates on which their accounts are passed and shall file the certificates delivered to them by the Register of Wills among the records of their offices.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Subchapter III. General Provisions
§ 3531. Renunciation by trustee named in trust instrument; filing and recording.
§ 3533. Sale of trust property free from trust; procedure.
§ 3535. Powers of appointment, rule against perpetuities and restraints on alienation.
§ 3536A. Release of beneficial interests by beneficiaries.
§ 3537. Conveyance of realty by infant trustee.
§ 3538. Testamentary trusts; certification of by Register of Wills to Register in Chancery; record.
§ 3539. Charitable trust; sale of timber on lands; application of proceeds.
§ 3540. Powers and duties of certain trustees.
§ 3541. Administration of charitable trusts or noncharitable purpose trusts; cy pres rule.
§ 3543. Distribution of estate or trust assets without creation of trust.
§ 3548. Limited purpose trust companies; general powers of appointment.
§ 3549. Marital deduction gift; compliance with Internal Revenue Code; fiduciary powers.