Delaware Code

12 Del. C. § 2302 (2026)

Notice of filing of account; waiver; exceptions

✓ current as of May 2026

Find cases: SyfertCases citing this section DE-DELCdelcode.delaware.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

(a) Every account filed by an executor or administrator shall be accompanied by a statement of the names and mailing addresses of each beneficiary entitled to share in the distribution of the estate. In addition, such statement shall indicate the name and address of any beneficiary who is subject to a legal incapacity and the name and address of the guardian or trustee for such beneficiary, if any, and if none, the name and address of a parent, natural or adoptive, of such beneficiary, and the name and address of any beneficiary who has waived the notice to beneficiary as provided in subsection (c) of this section.

(b) Upon the filing of an account with the statement of names and addresses of beneficiaries as provided in subsection (a) of this section, the Register of Wills shall forthwith mail to such beneficiaries or to the guardian, trustee or parent of any legally incapacitated beneficiary, a notice in writing of the filing of the account and that the same shall be open for inspection and exception for 3 months from the mailing of the notice. Such notice need not be mailed to any beneficiary who has waived the notice to beneficiary as provided in subsection (c) of this section. The Register shall certify on the account that the notices required by this subsection were mailed by the Register and the date of such mailing.

(c) Any beneficiary entitled to share in the distribution of an estate may waive in writing any notice of the filing of an account to which such beneficiary is entitled. The beneficiary by such waiver shall consent that the account be approved by the Court. The waiver of a beneficiary subject to a legal incapacity shall be executed by the guardian, trustee or parent, natural or adoptive, of such beneficiary.

(d) Within 3 months of the mailing of such notice, any beneficiary entitled to share in the distribution of the estate who has not waived the notice of the filing of the account pursuant to subsection (c) of this section, may file in the office of the Register of Wills exceptions in writing to the account of an executor or administrator. Exceptions not filed within such 3-month period shall not be considered by the Court. If no exception to the account is filed within such 3-month period, the account shall, subject to the power of the Court to disallow items of the account pursuant to § 2301(d) of this title, be approved.

59 Del. Laws, c. 384, § 1; 60 Del. Laws, c. 199, § 1; 70 Del Laws, c. 186,, § 1;

Notes of Decisions

Cited in 8 cases (5 in the last 5 years), 2014–2023 · leading case: In the Matter of Est. of Lila May Childres (Del. Ch. 2021).

Sort: Relevance Newest Treatment

In the Matter of Est. of Lila May Childres (Del. Ch. 2021). · cites it 4× “See 12 Del. C. §2302(b). Kelli filed her exceptions more than a year after notices were sent out, so those exceptions were untimely.”

Melvin Green v. Gary Shockley (Del. Ch. 2022). · cites it 3× “See 12 Del. C. § 2302(d). Regardless, the counterclaims for breach of fiduciary duty were not addressed or proven at trial.”

Melvin Green v. Gary Shockley (Del. Ch. 2022). · cites it 3× “Under 12 Del. C. § 2302(d), parties must file exceptions to estate accounts no later than three months after the Register of Wills provides a notice of the filing of the account.”

IMO the Est. of Felix A. Rutkoske (Del. Ch. 2022). · cites it 2× “42 To the extent the Exceptant wanted to contest my ruling, 39 12 Del. C. § 2302(a). 40 12 Del. C. § 2302(b), (d).”

IMO the Est. of Marilyn Ruth Weil (Del. Ch. 2023). · cites it 2× “as sent, which he received on January 25, 2023;8 the Exceptant provided a copy of the second notice (the “Second Notice”), which was on the same standard form and noted at the bottom the original mailing date of January 11, 2023, but that it was “sent again” on January 19,…”

Dixon v. Joyner Letha D. Copeland Est. (Del. Ch. 2014). · cites it 2× “At that time, 34 12 Del. C. § 2302(a). 35 12 Del. C. § 503(1).”

IMO the Est. of James L. Simmons, Sr. (Del. Ch. 2016). “25 12 Del. C. § 2302(d) establishes a three month period in which to take exceptions to an estate accounting.”

IMO the Est. of Evelyn Chambers (Del. Ch. 2020). “See 12 Del. C. § 2302(d) (setting forth a three (3) month deadline for exceptions).”

— 12 Del. C. § 2302(a) — 2 cases

IMO the Est. of Felix A. Rutkoske (Del. Ch. 2022). “42 To the extent the Exceptant wanted to contest my ruling, 39 12 Del. C. § 2302(a). 40 12 Del. C. § 2302(b), (d).”

Dixon v. Joyner Letha D. Copeland Est. (Del. Ch. 2014). “At that time, 34 12 Del. C. § 2302(a). 35 12 Del. C. § 503(1).”

— 12 Del. C. § 2302(b) — 3 cases

In the Matter of Est. of Lila May Childres (Del. Ch. 2021). “See 12 Del. C. §2302(b). Kelli filed her exceptions more than a year after notices were sent out, so those exceptions were untimely.”

IMO the Est. of Felix A. Rutkoske (Del. Ch. 2022). “42 To the extent the Exceptant wanted to contest my ruling, 39 12 Del. C. § 2302(a). 40 12 Del. C. § 2302(b), (d).”

Dixon v. Joyner Letha D. Copeland Est. (Del. Ch. 2014). “At that time, 34 12 Del. C. § 2302(a). 35 12 Del. C. § 503(1).”

— 12 Del. C. § 2302(d) — 6 cases

Melvin Green v. Gary Shockley (Del. Ch. 2022). “See 12 Del. C. § 2302(d). Regardless, the counterclaims for breach of fiduciary duty were not addressed or proven at trial.”

Melvin Green v. Gary Shockley (Del. Ch. 2022). “Under 12 Del. C. § 2302(d), parties must file exceptions to estate accounts no later than three months after the Register of Wills provides a notice of the filing of the account.”

In the Matter of Est. of Lila May Childres (Del. Ch. 2021). “See 12 Del. C. §2302(b). Kelli filed her exceptions more than a year after notices were sent out, so those exceptions were untimely.”

IMO the Est. of Marilyn Ruth Weil (Del. Ch. 2023). “as sent, which he received on January 25, 2023;8 the Exceptant provided a copy of the second notice (the “Second Notice”), which was on the same standard form and noted at the bottom the original mailing date of January 11, 2023, but that it was “sent again” on January 19,…”

IMO the Est. of James L. Simmons, Sr. (Del. Ch. 2016). “25 12 Del. C. § 2302(d) establishes a three month period in which to take exceptions to an estate accounting.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.