Trustees’ accounts for inter vivos trusts.
Del. Code tit. 12, § 3522
in effectTrustees 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.
Source: DE Code (Official Site)URL: https://delcode.delaware.gov/title12/c035/sc02/index.htmlFetched: 10/4/2026
