Place of administration [For application of this section, see 80 Del. Laws, c. 153, § 5].
Del. Code tit. 12, § 3340
in effectFor purposes of this title, and without limiting other ways in which a trust may be considered to be administered in this State, a trust is administered in this State if:
(1) The sole trustee is an individual residing in this State or a corporation or other entity having an office for the conduct of trust business in this State;
(2) The trust has more than 1 trustee only 1 of which is a corporation or other entity and that corporation or other entity has an office for the conduct of trust business in this State; or
(3) The trust has more than 1 trustee all of whom are individuals and 1 / 2 or more of whom reside in this State.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title12/c033/index.htmlFetched: 10/4/2026