st Pine Street
P.O. Box 743
Georgetown, DE 19947
Phone: (302) 855-7875
Fax: (302) 853-5871
Register of Wills
Rule 194. Accounting filed with Register of Wills; notice to beneficiaries; waiver and consent;
duties of Register with respect to accounting.
equirement of notice of filing of accounting. Upon the filing of an accounting by a personal
representative with the statement of the names and mailing addresses of each beneficiary
entitled to share in the distribution of the estate as provided by 12 Del. C. § 2302, and after
adjustment and settlement of such accounting by the Register of Wills, the Register of Wills
shall mail to such persons written notice that the accounting has been filed and will be open
for inspection and exception for 3 months from the date of mailing of the notice in
accordance with Article IV, § 32 of the Constitution of 1897. The notice shall be given in the
name of the personal representative and the form of notice shall be supplied with stamped
addressed envelopes unsealed by the personal representative, in general conformity with a
form adopted by the Court of Chancery, at the time of the filing of the accounting. The Court
may order publication of the notice of filing of such accounting in cases where the names
and addresses of beneficiaries entitled to share in the distribution of the estate are not
known or cannot be ascertained. Any beneficiary entitled to share in the distribution of the
estate who has not been named in the statement required by 12 Del. C. § 2302 may take
exception to the accounting notwithstanding any approval thereof by the Court.
(b) Beneficiary waiver of notice of filing and consent to Court approval of accounting. The notice
required by section (a) of this rule need not be mailed to any person entitled to receive notice
who has waived notice and consented in writing to the approval of the accounting by the
Court. A copy of any waiver and consent shall be filed with the Register of Wills.
(c) Duties of Register of Wills with respect to accounting. Upon the filing of an accounting by
the personal representative, the Register of Wills shall:
(1) Certify that the Register of Wills mailed the notice required by section (a) of this rule
and the date of such mailing.
(2) Identify any waivers and consents filed under section (b) of this rule.
(3) Examine the accounting, compare it with the cancelled checks and receipts
evidencing estate disbursements, verify the calculations and certify that the Register
of Wills finds the accounting to be correctly adjusted and settled.
(d) Duty of Register of Wills when an accounting is not timely filed.
(1) In every case where an accounting by an Executor or an Administrator is required to
be rendered by law and no accounting is timely filed, the Register of Wills may issue
a rule to show cause why an accounting was not filed, said rule to be returnable at
the next regular convenient session of the Court.