Except to the extent otherwise provided in the governing instrument of a statutory trust or in this subchapter, the laws of this State pertaining to trusts are hereby made applicable to statutory trusts; provided however, that for purposes of any tax imposed by this State or any instrumentality, agency or political subdivision of this State a statutory trust shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the United States Internal Revenue Code of 1986 [26 U.S. Code § 1 et seq.], as amended, or under any successor provision.
Structure Delaware Code
Title 12 - Decedents' Estates and Fiduciary Relations
Chapter 38. TREATMENT OF DELAWARE STATUTORY TRUSTS
Subchapter I. Domestic Statutory Trusts
§ 3802. Contributions by beneficial owners.
§ 3803. Liability of beneficial owners and trustees.
§ 3805. Rights of beneficial owners and trustees in trust property.
§ 3806. Management of statutory trust.
§ 3807. Trustee in State; registered agent [Effective until Aug. 1, 2023].
§ 3807. Trustee in State; registered agent [Effective Aug. 1, 2023].
§ 3808. Existence of statutory trust.
§ 3809. Applicability of trust law.
§ 3810. Certificate of trust; amendment; restatement; cancellation.
§ 3812. Filing of certificate.
§ 3813. Fees [Effective until Aug. 1, 2023].
§ 3813. Fees [Effective Aug. 1, 2023].
§ 3814. Use of names regulated.
§ 3815. Merger and consolidation.
§ 3819. Access to and confidentiality of information; records.
§ 3820. Conversion of other business entities to a statutory trust.
§ 3821. Conversion of a statutory trust.
§ 3822. Domestication of non-United States entities.
§ 3823. Transfer or continuance of domestic statutory trusts.
§ 3824. Judicial cancellation of certificate of trust; proceedings.
§ 3825. Division of a statutory trust.
§ 3826. Document form, signature and delivery.
§ 3828. Construction and application of chapter and governing instrument.