(a) Every executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from the date of their letters until the estate is closed and a final account passed by the Court.
(b) If an executor or administrator fails to perform this duty, the Court of Chancery shall issue process of attachment against the executor or administrator, and may enforce compliance by imprisonment.
(c) The Register of Wills may, for sufficient cause, extend the time for accounting, not to exceed 6 months; and the Register may, upon the affidavit of an executor or administrator, and on its appearing to the Register that there are no transactions or matters for an account in any year, dispense with an account; but from the Register’s determination in this respect an appeal may be taken by any interested party to the Court of Chancery.
(d) The Register of Wills shall receive all accountings filed for approval by the Court of Chancery but shall have no power to deny any debt, expense or other item for which allowance is sought. The Court may, however, refuse to allow any item indicative of fraud, illegality or negligent failure to fulfill fiduciary obligations or may further refuse to allow any item representing a debt or expense incurred solely for the purpose of avoiding any tax.
(e) The Register of Wills may forward to the Court of Chancery any estate where there are 2 consecutive years of in activity for judicial action in the Court’s discretion, including but not limited to closing the estate or a sua sponte order for a rule to show cause against the executor or administrator.
Code 1852,
§§
1838, 1839;
Code 1915,
§
3378;
Code 1935,
§
3843;
12 Del. C. 1953,
§
2301;
57 Del. Laws, c. 402,
§
3;
59 Del. Laws, c. 384,
§
1;
70 Del Laws, c. 186,,
§
1;
74 Del. Laws, c. 227,
§
4;
Notes of Decisions
Cited in
14
cases (
9 in the last 5 years), 1966–2024 · leading case:
In re McCann, 894 A.2d 1087 (Del. 2005).
In re McCann, 894 A.2d 1087 (Del. 2005).
“Pursuant to 12 Del. C. § 2301(a) an accounting of the estate should be filed every year from the date it was opened.”
In Re Member of the Bar, 226 A.2d 705 (Del. 1967).
“No accounting was filed within one year as required by 12 Del.C. § 2301. In the course of settling the estate, a problem arose from the fact that a nephew *707 of the decedent had predeceased the decedent.”
May v. DuPont, 216 A.2d 870 (Del. 1966).
“§§ 1330, 1341); a similar period is allowed for filing Federal estate tax returns ( 26 U.”
In re the Est. of George, 248 A.2d 621 (1968).
“The Register recognized it was “wise” to seek advice, but held that such expense, in view of the size of the Estate, was not “extraordinary” and therefore should be considered as included in executors’ commissions.”
Dixon v. Joyner Letha D. Copeland Est. (Del. Ch. 2014).
· cites it 2× “7452-ML July 14, 2014 Page 3 On November 23, 2011, Joyner filed a complete accounting (the “Accounting”) pursuant to 12 Del. C. § 2301(a).9 According to the Accounting, the Estate consisted of personal property valued at $7,000.”
IMO the Est. of Felix A. Rutkoske (Del. Ch. 2022).
“Under 12 Del. C. § 2301(a) “[e]very executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from 4 Concerning COVID-19 Precautionary Measures.”
IMO the Est. of Thelma L. Taylor (Del. Ch. 2023).
“At first glance, those concerns 17 12 Del. C. § 2301(a). 18 D.I. 21. 4 are not frivolous, nor were they fully resolved by the Personal Representative’s response.”
Carl Wanamaker v. Sandra Wanamaker (Del. Ch. 2024).
“” Amongst these official duties are those found in 12 Del.C. § 2301 (a): “Every executor or administrator shall render an account of their administration to Carl Wanamaker v.”
— 12 Del. C. § 2301(a) — 9 cases
In re McCann, 894 A.2d 1087 (Del. 2005).
“Pursuant to 12 Del. C. § 2301(a) an accounting of the estate should be filed every year from the date it was opened.”
Dixon v. Joyner Letha D. Copeland Est. (Del. Ch. 2014).
“7452-ML July 14, 2014 Page 3 On November 23, 2011, Joyner filed a complete accounting (the “Accounting”) pursuant to 12 Del. C. § 2301(a).9 According to the Accounting, the Estate consisted of personal property valued at $7,000.”
IMO the Est. of Felix A. Rutkoske (Del. Ch. 2022).
“Under 12 Del. C. § 2301(a) “[e]very executor or administrator shall render an account of their administration to the Court of Chancery, in money, every year from 4 Concerning COVID-19 Precautionary Measures.”
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treatment. Dots show Syfertize treatment of the citing case itself.