Estate Law · Delaware
Delaware estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Delaware residents.
- Delaware intestacy gives the spouse the entire estate when descendants are mutualDelaware intestacy: spouse takes entire estate with mutual descendants; with prior-relationship descendants, $50,000 plus half.
- Delaware requires two witnesses for will execution, no holographic recognitionDelaware will requires testator's signature and two credible witnesses signing in testator's presence. No holographic wills.
- Delaware small estate affidavit handles personal property up to $30,000 without administrationDelaware small estate affidavit allows personal property collection up to $30,000 without formal administration. 30-day waiting period.
- Delaware durable power of attorney requires express durability languageDelaware Personal Powers of Attorney Act (2010) — durable POAs allowed with express language. Hot powers require enumeration. Healthcare directive separate.
- Delaware is the most established trust situs jurisdiction in the United StatesDelaware trust situs: directed trusts, decanting, DAPT, perpetual trusts for personal property, no income tax for non-resident beneficiaries.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Delaware attorney.