Del. C. » Title 12 — Fiduciary Relations · CHAPTER 38. Treatment of Delaware Statutory Trusts · Decedents’ Estates and Fiduciary Relations
Delaware Code

12 Del. C. § 3809 (2026)

Applicability of trust law

✓ current as of May 2026
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Except to the extent otherwise provided in the governing instrument of a statutory trust or in this subchapter, the laws of this State pertaining to trusts are hereby made applicable to statutory trusts; provided however, that for purposes of any tax imposed by this State or any instrumentality, agency or political subdivision of this State a statutory trust shall be classified as a corporation, an association, a partnership, a trust or otherwise, as shall be determined under the United States Internal Revenue Code of 1986 [26 U.S. Code § 1 et seq.], as amended, or under any successor provision.

66 Del. Laws, c. 279, §  1;  67 Del. Laws, c. 297, §  11;  70 Del. Laws, c. 548, §  7;  73 Del. Laws, c. 329, §  1; 
Notes of Decisions
Cited in 3 cases, 2008–2020 · leading case: Cargill, Inc. v. JWH Special Circumstance LLC, 959 A.2d 1096 (Del. Ch. 2008).
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Cargill, Inc. v. JWH Special Circumstance LLC, 959 A.2d 1096 (Del. Ch. 2008). · cites it 2× “” PRB at 8, quoting Henry Hansmann et al., Law and the Rise of the Firm, 119 Harv.”
In re Nat'l Collegiate Student Loan Trusts Litig. (Del. Ch. 2020). · cites it 4× “413 12 Del. C. § 3809. 135 or the Act ‘otherwise provides,’ existing trust law applies, including default fiduciary duties provided by statute or common law.”
Grand Aquisition, LLC v. Passco Indian Springs DST (Del. Ch. 2016). · cites it 2× “31 Yet, Passco Trust ignores the context in which the holding in Cargill arose. In Cargill, a DST’s representative brought fiduciary duty claims against the trust’s managing owner.”
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