§ 2301 Rendering of accounts; extension of time; appeal; authority of …
§ 2302 Notice of filing of account; waiver; exceptions
§ 2303 Recording of account; fees; evidence
§ 2304 Estate tax returns or affidavits
§ 2305 Allowance of commissions and attorneys’ fees
§ 2306 Distribution of decedent’s property without grant of letters where …
§ 2307 Effect of distribution without letters
§ 2308 Surviving spouse’s allowance
§ 2309 Recordation of death certificates

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Terms Used In Delaware Code > Title 12 > Chapter 23 > Subchapter I - General Provisions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary form: means a registration of a security which indicates the present owner of the security and the intention of the owner regarding the person who will become the owner of the security upon the death of the owner. See Delaware Code Title 12 Sec. 801
  • Child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court: means the Court of Chancery. See Delaware Code Title 12 Sec. 39A-101
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Guardian: is a "guardian of the person" as that term is used in this title. See Delaware Code Title 12 Sec. 39A-101
  • Intestate: Dying without leaving a will.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Month: means a calendar month, unless otherwise expressed. See Delaware Code Title 1 Sec. 302
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Party: means the respondent, petitioner, guardian, conservator, or any other person allowed by the Court to participate in a guardianship or protective proceeding. See Delaware Code Title 12 Sec. 39A-101
  • Person: means an individual, a corporation, an organization or other legal entity. See Delaware Code Title 12 Sec. 801
  • Personal property: All property that is not real property.
  • Personal representative: includes executor, administrator, successor personal representative, special administrator and persons who perform substantially the same function under the law governing their status. See Delaware Code Title 12 Sec. 801
  • Probate: Proving a will
  • Property: includes both real and personal property or any interest therein and means anything that may be the subject of ownership. See Delaware Code Title 12 Sec. 801
  • real property: is synonymous with the phrase "lands, tenements and hereditaments. See Delaware Code Title 1 Sec. 302
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Delaware Code Title 12 Sec. 39A-101
  • Registering entity: means a person who originates or transfers a security title by registration and includes a broker maintaining security accounts for customers and a transfer agent or other person acting for or as an issuer of securities. See Delaware Code Title 12 Sec. 801
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Security: means a share, participation or other interest in property, in a business or in an obligation of an enterprise or other issuer and includes a certificated security, an uncertificated security and a security account. See Delaware Code Title 12 Sec. 801
  • Security account: means :

    a. See Delaware Code Title 12 Sec. 801

  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
  • State: includes any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico and any territory or possession subject to the legislative authority of the United States. See Delaware Code Title 12 Sec. 801
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, a federally recognized Indian tribe, or any territory or insular possession subject to the jurisdiction of the United States. See Delaware Code Title 12 Sec. 39A-101
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes its territories and possessions and the District of Columbia. See Delaware Code Title 1 Sec. 302
  • Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302